The Academy and its Responsibility in Tax Culture

Abstract

The importance of taxes for Ecuador's fiscal sustainability is not known by the majority of citizens. However, taxes are a crucial source of income for the state, which is used to finance public programs and services. The aim of this research was to discuss the duty of citizens and especially academia in developing a tax culture. People should understand that taxes are necessary because they provide the support for public services such as health, education, infrastructure, solidarity bonuses, and more. These are paid by those who have economic activity, income or profits. This can be achieved through education at all levels of teaching citizens about their civic duty to contribute to the maintenance of the state. It is concluded that the tax culture must be developed throughout the teaching-learning process because it is essential for the proper functioning of any society. However, it is not sufficient on its own; it must go hand in hand with effective and efficient tax collection, transparency in the use of fiscal funds, and accountability of the state.