Contributory culture. An approach from the perspective of the mexican taxpayer

Abstract

A range of factors lead to a low level of contributions. Those are related to collection systems and others to taxpayer conduct, among whom tax evasion practices and distrust in public administration persist. Given this, the contributory culture is an alternative. However, the literature review found that although “contributory culture” is a widely used term, there is no consensus on its meaning and components. This research aimed to determine the variables and components that define the contributory culture in the context of Mexican taxpayers. For this purpose, a mixed documentary and field investigation was conducted, applying qualitative instruments (questionnaires and observation logs) and techniques (interviews and content analysis) to construct a definition and determine the variables and components; as well as quantitative techniques (factor analysis) to validate the findings. The results indicate that the contributory culture construct comprises the variable "values" and its components: principles, beliefs, trust, and transparency, as well as the variable "tax obligations" and its components: compliance and regulation. In conclusion, Contributory Culture is understood as a set of values manifested in compliance with tax obligations and normative regulations in the context studied. The results require more empirical evidence, so the sample should be expanded in future research, and the application should be diversified to other municipalities and states.