The tax culture present in the entities determines, depending on the type of organization or taxpayer, the fulfillment of a series of commitments that allow it to materialize its objectives. Therefore, the special taxpayer as an active figure in the tax scenario, must meet such commitments, through the timely fulfillment of the inherent tax duties.
Therefore, tax culture is considered as a set of values, knowledge and attitudes shared by the members of a society with respect to taxation and the observance of the laws that govern it.
This translates into a conduct manifested in the permanent compliance with tax duties based on reason, trust and the affirmation of the values of personal ethics, respect for the law, citizen responsibility and social solidarity, both of taxpayers and of the officials of the different tax administrations.
On the other hand, taxpayers have developed a series of skills to avoid paying taxes, ranging from tax avoidance to tax evasion.
In this sense, organizations must be fully aware of the laws and regulations that govern the Venezuelan tax system, since ignorance does not justify noncompliance with them, causing penalties to companies for not complying with them. However, even when the companies have an infrastructure aimed at responding to the commitments, it is sometimes difficult for them to deploy the necessary actions to achieve an effective process.