Influence of university education on the formation of the tax culture of the public accountant

Autores
Pirela Espina, William Alberto
Año de publicación
2021
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.
The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.
Materia
Tax culture
Ax Education
Tributes
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Atribución-NoComercial-CompartirIgual 4.0 Internacional
Repositorio
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/3580

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spelling Influence of university education on the formation of the tax culture of the public accountantPirela Espina, William AlbertoTax cultureAx EducationTributesFil: Pirela Espina, William Alberto. Independient investigator; Venezuela.The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2021-03-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf315.6 KBhttps://hdl.handle.net/20.500.12219/3580enginfo:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.26.01.001.eninfo:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/694info:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-09-29T15:01:58Zoai:rid.unam.edu.ar:20.500.12219/3580instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-29 15:01:59.116Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse
dc.title.none.fl_str_mv Influence of university education on the formation of the tax culture of the public accountant
title Influence of university education on the formation of the tax culture of the public accountant
spellingShingle Influence of university education on the formation of the tax culture of the public accountant
Pirela Espina, William Alberto
Tax culture
Ax Education
Tributes
title_short Influence of university education on the formation of the tax culture of the public accountant
title_full Influence of university education on the formation of the tax culture of the public accountant
title_fullStr Influence of university education on the formation of the tax culture of the public accountant
title_full_unstemmed Influence of university education on the formation of the tax culture of the public accountant
title_sort Influence of university education on the formation of the tax culture of the public accountant
dc.creator.none.fl_str_mv Pirela Espina, William Alberto
author Pirela Espina, William Alberto
author_facet Pirela Espina, William Alberto
author_role author
dc.subject.none.fl_str_mv Tax culture
Ax Education
Tributes
topic Tax culture
Ax Education
Tributes
dc.description.none.fl_txt_mv Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.
The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.
description Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.
publishDate 2021
dc.date.none.fl_str_mv 2021-03-18
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status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12219/3580
url https://hdl.handle.net/20.500.12219/3580
dc.language.none.fl_str_mv eng
language eng
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Atribución-NoComercial-CompartirIgual 4.0 Internacional
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rights_invalid_str_mv Atribución-NoComercial-CompartirIgual 4.0 Internacional
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315.6 KB
dc.publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publisher.none.fl_str_mv Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
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