Tax culture for the sustainable reduction of tax evasion and the strengthening of the tax system

In Tax Culture for the Sustainable Reduction of Tax Evasion and the Strengthening of the Tax System, an indispensable reference work is presented that incisively dismantles the paradigm of purely coercive control to erect a transformative proposal: fiscal sustainability does not depend on fear of punishment, but on institutional legitimacy and the construction of genuine tax civic responsibility. Through a rigorous interdisciplinary and socio-legal approach focused on the Colombian context, the authors trace the historical evolution of tax behavior, clarify the boundaries between evasion, avoidance, and simulation, and lucidly analyze the tensions of the digital age—from electronic invoicing to the ethical biases of algorithmic auditing and artificial intelligence. More than a technical treatise on tax collection, this volume stands as a strategic roadmap for accountants, legislators, and academics, demonstrating that distributive equity and true fiscal governance are only achievable when public trust, transparency in spending, and social education operate as the inescapable foundations of the social contract.