Financial Education - Concepts and categories related to the social forms of organization and association of the tax culture

A tax culture, due to its historical roots, its purpose and collective nature, is a singular and primordial matter of the citizens, particularly of the taxpayers; only they are the active subjects as a sector or social entity and not the representatives of the State nor a certain ruler or official in office.

On the other hand, a tax culture is studied, qualified and quantified with precisely socio-cultural parameters and criteria and not by the side of increases, aggregates or calculations attached to the national accounts and finances; nor from the opinions and news handled by the officials of the tax institutions from their partial interest and curious understanding of that culture.

In the first place, the social and sociological problem of tax culture concerns the citizen population in the political system of a democracy; therefore, the subject or object of study is the taxpaying population; this is the active agent in practice, facing the social reality of daily life and in the medium term.

Secondly, a tax culture interests, engages and activates civil society, its social forms of organization and local association (not the State, nor its bureaucratic organs of power, such as government, tax agencies, ministries, representatives, among others).

And thirdly, to consider that the notion of tax culture would be accompanied by other concepts and categories of analysis related to the social, political and cultural life of Venezuelan society; among these or other theoretical-conceptual choices, it is worth highlighting, for example, citizenship, duties and rights, public services, social justice, symbols and cultural values, public life and citizen life, legality and legitimacy, social practices and representations.