Analysis of the tax culture of organizations in the agricultural sector

Abstract


 The tax culture has been created to strengthen knowledge and raise awareness among taxpayers about their rights and obligations when paying taxes. By fostering the tax culture, the values and attitudes of citizens are promoted. This research aimed to analyze the tax culture of organizations in the agricultural sector. A methodology was used through a sample of 8 companies in the popular solidarity economy. The survey was applied as an instrument, with questions regarding tax culture, training, and motivation for tax responsibility. Within the results, it was possible to analyze that the surveyed group's tax culture needs to be practiced, generating a negative impact. It is concluded that the companies of the popular solidarity economy have limitations due to taxpayers' ignorance about their obligations, generating exposure to fines and sanctions for the use of inadequate tax practices.