Social marketing for tax collection
DOI:
https://doi.org/10.21803/adgnosis.14.15.963Keywords:
Social Marketing, Microenterprises, Tax Morale, Tax Collection, Apparel SectorAbstract
Introduction: Developing countries face a double
challenge: scarcity of resources to meet the social
demands of their citizens and precarious tax systems
resulting in insufficient tax collection. This situation
underscores the need to explore the factors that
influence citizens' willingness to contribute to
taxation. Objective: To analyze the tax morale of
microentrepreneurs in the textile sector in Lambayeque, Peru. Methodology: Applying a structured questionnaire to a representative sample of entrepreneurs in the sector, to evaluate the factors of perception and tax compliance of microentrepreneurs that affect their willingness to pay taxes, as well as the strategy implemented by the tax administration. Results: Based on the results obtained, a Social Marketing proposal was formulated to improve
tax collection and promote a tax culture among this
business group. The findings revealed that government transparency, a lower tax rate, provision of high quality services, a progressive tax system and the transparency of the tax system are the main motivators for paying taxes, decreasing coercive measures and reducing corruption. Conclusion: the central contribution of this study is the formulation of a Social Marketing proposal to improve tax collection and improve the tax culture in the context of microentrepreneurs, offering a route to strengthen the tax base in developing countries, promoting an environment of greater trust and tax compliance.
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