Cultura Tributaria en Hermosillo, Sonora, México

The tax culture is an important reference in the government context, because it creates awareness for citizens to meet their tax obligations. Some studies indicate that in Mexico tax evasion reaches 2.6% of PIB, although strategies have been implemented to boost fiscal culture, they argue that they are misused by their rulers. The purpose of this article is to identify the tax culture that taxpayers possess in Hermosillo Sonora and propose actions to improve values, beliefs and attitudes about taxation. Within the methodological strategy of the investigation, it can be shared that it is descriptive, for the purpose of data collection, a Fiscal Culture survey was designed consisting of 5 blocks of multiple choice questions. Taxpayers who attended the Taxpayer Service module of the Tax Administration Service of Hermosillo Sonora participated and 300 surveys were applied. As part of the results, it is known that a high percentage of the taxpayers surveyed have low knowledge in relation to the taxes they are required to contribute, the destination of the taxes collected by the government is unknown, it is important to highlight that 73% of the Respondents agree that tax education can raise awareness among citizens to meet their tax obligations.