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

Mostrar todas las versiones(2)

Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.

Guardado en:
Detalles Bibliográficos
Autor principal: Pirela Espina, William Alberto
Formato: Artículo publishedVersion
Lenguaje:Inglés
Publicado: Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración 2021
Materias:
Tax culture
Ax Education
Tributes
Acceso en línea:https://hdl.handle.net/20.500.12219/3580
Aporte de:
Repositorio Institucional Digital de la UNaM (RIDUNAM) de Universidad Nacional de Misiones
id I77-R195-20.500.12219-3580
record_format dspace
spelling I77-R195-20.500.12219-35802023-10-21T15:35:41Z Influence of university education on the formation of the tax culture of the public accountant Pirela Espina, William Alberto Tax culture Ax Education Tributes 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. 2021-03-18 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/3580 eng info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.26.01.001.en info:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/507/694 info:eu-repo/semantics/openAccess application/pdf application/pdf 315.6 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
institution Universidad Nacional de Misiones
institution_str I-77
repository_str R-195
collection Repositorio Institucional Digital de la UNaM (RIDUNAM)
language Inglés
topic Tax culture
Ax Education
Tributes
spellingShingle Tax culture
Ax Education
Tributes
Pirela Espina, William Alberto
Influence of university education on the formation of the tax culture of the public accountant
topic_facet Tax culture
Ax Education
Tributes
description Fil: Pirela Espina, William Alberto. Independient investigator; Venezuela.
format Artículo
Artículo
publishedVersion
author Pirela Espina, William Alberto
author_facet Pirela Espina, William Alberto
author_sort Pirela Espina, William Alberto
title Influence of university education on the formation of the tax culture of the public accountant
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
publisher Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publishDate 2021
url https://hdl.handle.net/20.500.12219/3580
work_keys_str_mv AT pirelaespinawilliamalberto influenceofuniversityeducationontheformationofthetaxcultureofthepublicaccountant
_version_ 1809365540563582976

Ejemplares similares