Societies composed of individuals generate needs, which are assumed and solved by the rulers; However, in order to be satisfied at a maximum level, it is necessary that said individuals contribute to the State through the payment of taxes. In such a way, that the citizens must understand that their quality of life increases in the measure that their contributions arrive at the government, at least in theory thus it must be.
The tax constitutes a social commitment assumed by the natural and legal persons that inhabit a country. People and entities that share common spaces and demand public services that can only be provided by the State, if it has the public resources necessary for it. Hence the importance of assuming that commitment, although this feature of obligation, a situation that can occur only if the population has been educated with that cooperative mentality for sustainability.
In this sense, an integral formation from the childhood can originate a positive behavior towards the voluntary fulfillment of the taxes, and therefore to develop in a whole population an attitude and optimistic perception towards them; even though the tax administration may not be adequate or does not meet the expected standards in the provision of public services; as they are: health, education, housing among others; At this point, it will be possible to affirm that there is an optimum level of tax culture.
In effect, the tax culture implies an educational task and must be part of the daily life, must be able to ask what is the role of the citizen within society ?, promoting values, symbols, creations, emotions, behaviors and perceptions oriented to the progressive tax contribution and with equity. In addition, it assumes the commitment to educate the public fiscally, facilitating compliance with the taxpayer's responsibilities and making it aware of the good use of public goods.
Since, every society is composed of individuals; Likewise, man, by living in society, creates needs for public order, which are recognized and respected by the State, which regulates the behavior of each member, striving for their integral well-being. So that the rulers are able to comply with the requirements indicated, it is necessary that the governed provide the necessary financial resources to the State; who reverts them under the instrumentation of legal and regulatory ordinances, applicable with efficiency and honesty.
In fact, from remote times, in which the communities emerged, the governed-governed relationship has been carried out by providing goods, services and financial resources to the rulers, so that they are able to meet the common needs of the population. . What makes it clear that, in any society on earth, the cooperation of individuals with the State is indispensable, in order to satisfy their needs, especially the basic ones as it is; health, education, roads, public services among others. This contribution of the individual of the retributive type is known as the tax. Taxes fulfill a social function and make possible the enjoyment of a more developed, prosperous nation with better living conditions, because they are resources that contribute to the financing of public spending.
In most Latin American countries social behavior has been adverse to the payment of taxes, manifesting in attitudes of rejection, resistance and evasion, that is, in various forms of non-compliance. These conducts try to self-justify, disqualifying the management of public administration due to inefficiency or lack of transparency in the management of resources, as well as corruption. Perhaps these short lines are a mirror for the Venezuelan situation in tax matters.
In such a way, that the State should assure the determination to the payment, collection, administration and control of taxes collected, by the taxpayer; using either its restricted power contained in the laws or appealing to the reason, which could be manifested, through a tax culture with solid foundations.
In this sense, the tax culture involves a perception, attitude and positive disposition towards the payment of taxes, as a social commitment, including the way in which they construct an image of taxes from a combination of information and experiences about the action and The performance of the State, that is, the tax culture should be accompanied by trust towards the tax administration system.
As a Venezuelan, I can not deny that if there is the will, expressed by most households, to pay more taxes as the quality of public services improves, such as: health, education, security and less corruption and more control of evasion. Even more in this economic crisis in which our country Venezuela is stationed.
Due to this, it is necessary that the tax administration system not only assures the tax collection for which it is authorized, but also covers the common needs of the citizens through a good execution of the expense, this being the logic of a proper perception of taxes.
However, the tax culture involves an adequate willingness of the taxpayer to pay taxes, without this commitment being affected by adequate or inadequate administration, even when what is expected is that their needs are met.
To this end, the Venezuelan State has understood its responsibility in relation to the development of the taxpayer's tax culture. To this end, it constituted a decentralized entity with functional and financial autonomy, organized as an entity of a technical nature called the National Integrated Superintendence of Tax Administration (SENIAT), today the National Integrated Service for Customs and Tax Administration; which has, in theory, as its main objective to raise, with optimum levels, the national tax through an integral system of modern, efficient, equitable and reliable tax administration, under the principles of legality and respect for the taxpayer.
To conclude friends of steemit, we only have to ask ourselves one question: has the goal set by this entity (SENIAT) been achieved or achieved?...
