The topic of tax culture raises treatments related to the approaches of sociology, anthropology and political science or among those who have training and experience in these fields of knowledge, since they maintain an interrelation with society that is consensually alive.
In the same vein, the tax culture represents a part of the culture of a given society, it will have an individual content, consisting of the intimate belief of each person member of a social group that the tax is a fair and indispensable contribution and of benefit when used to meet the needs of the community of which they are part.
In the same way, tax culture is the way in which the individuals of a society construct an image of taxes based on a combination of information and experience on the action and performance of the State.
Since it is not only the knowledge of citizens about their tax responsibilities and their corresponding action, it is an equation where its variables are the tax burden, the taxpayer's commitment and the State's action.
Among the elements of the tax culture and their interrelation are the taxpaying persons or individuals who receive the information, organize and internalize it and act according to their attitudes and values in terms of the social services they expect to receive in exchange for the payment of taxes, vis-à-vis the State, which exercises tax management and must guarantee the attention to the citizens by making good use of the income received from taxation, thus promoting the social welfare of society.