Tax culture: Guidelines for the compensation of balances in favor of taxpayers

Abstract

In the Colombian tax sector, the verification of withholdings or overpayment is contemplated, which allows generating a balance in favor of the taxpayer, which is considered relevant for the creation of a tax culture that allows educating citizens about the behavior of their contributions. Mandatory tax authorities, giving an interesting twist to avoid tax evasion, because by knowing in a transparent way where the money is going and how the State uses it in social benefits, it is rewarded as a social investment. This work reflects the imperative need to present the importance of the tax culture and present guidelines for the compensation of balances in favor of the taxpayer.