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Semestre Económico
Print version ISSN 0120-6346On-line version ISSN 2248-4345
Abstract
JARAMILLO RESTREPO, Ana and GOMEZ, Julián Andrés. Incidence of Education for the Generation of Tax Ethics in Zones of Armed Conflict: Case of Cartagena DEL Chairá, Caquetá. Semest. Econ. [online]. 2021, vol.24, n.56, pp.183-205. Epub Aug 12, 2022. ISSN 0120-6346. https://doi.org/10.22395/seec.v24n56a8.
The objective of the research is to establish the incidence of education in the generation of a tax ethics in the areas of armed conflict, in the case of the municipality of Cartagena del Chairá. The methodology used the qualitative approach with a type of descriptive documentary research through the hermeneutical method that allows the understanding of the dynamics of taxes, ethics and tax morality in conflict zones in Colombia. The results indicate that education for peace in the current post-conflict moment, combined with pedagogical strategies for the recovery of trust in State institutions, are decisive for the reconstruction of a tax ethic. It is concluded that it is in the hands of the national government to strengthen the presence of the State in the municipality of Cartagena del Chairá as an initial measure to accompany and protect the population, and to develop relevant educational programs that leads to tax legality.
JEL CODES
H20, H30, D74, I22.
CONTENT
Introduction; 1. Conceptual and theoretical aspects of tax ethics and morality; 2. Methodology; 3. Education and tax ethics in Cartagena del Chairá: requirements for a new paradigm; 4. Cartagena del Chairá: society economy and taxation; 5. Results; 6. Final considerations; References.
Keywords : Tax ethics; morals; education; conflict zones; armed conflict.
