From tax compliance to tax culture. A reflection on the purposes of the NAF strategy in Colombia
Abstract
The Accounting and Fiscal Support Centers (NAF) are a strategy promoted by the Colombian national tax administration to strengthen the tax culture in the country, establishing itself as an integrating strategy between Higher Education Institutions (HEIs) and the State to bring government policies closer to taxpayers. This article reflects on the effectiveness of the 'tax culture' category in the Colombian NAF program, delving into a multidimensional analysis of the concept of culture and its relationship with the tax field, together with the purposes of the NAF. As results, it is inferred that, despite the main purpose of the NAF program in Colombia, its true focus is the strengthening of tax compliance, without taking advantage of the potential of the tax culture category. In this sense, an extension of the program's approach to the other elements of the tax culture category is suggested.Downloads
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