This material is produced by Tax Culture of the SAT.

Author: Sergio Estrada Farf ^ n

Design and layout : Erick F. Sologaistoa Villatoro

Partial or total reproduction of this document is permitted, as long as its content is not altered and the source is cited.
Guatemala, 2014.
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TTrriibbuuttaarriiaa culture: questions and answers

Page
Presentation 6
No. Question and answer
1 ^ What ^ is culture? 7
2 ^ What ^ is tax culture? 7
3 ^ What ^ is taxation ^ n? 7
4 ^ What ^ is tribute? 7
5 ^ What ^ characteristics does the tribute have? 7
6 ^ What ^ types of taxes are there? 8
7 ^ What ^ is tax? 8
8 ^ Why ^ do we have to pay taxes? 8
9 ^ What ^ are taxes for? 9
10 ^ Can the State be supported with resources other than taxes?
9
11 ^ Should we all pay taxes? 9
12 ^ Can there be exceptions in the payment of taxes? 9
13 ^ Who ^ n establishes taxes? 10
14 ^ Can the Tax Administration create taxes? 10
15 ^ What is the scope of jurisdiction of the Tax Administration ? 11
16 ^ Is the Tax Administration responsible for the destination of the taxes?
11
17 ^ Who should ensure the proper use of taxes? 12
18 Who is responsible for ensuring compliance with tax payments? 12
19 ^ To what ^ is the failure to pay taxes due? 13
20 ^ What are the determining factors of tax compliance? 13
21 ^ What ^ elements define tax culture? 14
22 ^ What ^ does "voluntary compliance" with tax obligations mean? 14
23 ^ Isn't it more important to force than to raise awareness? 14
24 If paying taxes is an obligation , why raise awareness? 15
25 ^ What ^ differentiates tax culture from other ^ areas that promote
voluntary compliance? 16
6 ^ WHAT ^ TYPES OF TAXES ARE THERE?
Most tax systems recognize at least three types of taxes: the tax, the rate and the special contribution .

Taxes are taxes whose taxable event does not correspond to services provided or activities carried out by the public
administration .

Rate is the type of tax whose taxable event is the provision of a public service, the use of a public space or other
activities that entail a consideration .

And special contributions, also called improvement contributions, are taxes whose taxable event consists of the obtaining
of a benefit by the taxpayer as a consequence of a public work or service.

Generally, rates and contributions are governed by local or municipal governments.

7 ^ WHAT ^ IS A TAX?
The tax is a type of tribute governed by public law and which, as has been said, does not imply direct compensation from
the State, which is considered the active subject of tax relations. The taxpayer is the taxpayer, whether a natural or legal
person.

8 ^ WHY ^ DO WE HAVE TO PAY TAXES?

Firstly, because they constitute a legal obligation , established by a recognized and legitimately constituted authority. And
secondly, because they represent a social commitment assumed by the people and companies that inhabit a given country
and that, therefore, share common spaces and demand public services that can only be provided by the State if It has the
public resources necessary to do so.
In other words, paying taxes represents the cost that each person must assume, according to their capacity, to live in a
civilized society.

Fernando P ^ rez Royo: Ob. Cit.; and Alejandro Moreno and others: Ob. Cit., Wikipedia.
According to the Tax Code , "Taxes, excise taxes, special contributions and contributions for improvements are taxes" (
article 10). "Tax is the tax that has as its generating event, a general state activity not specifically related to the taxpayer" (
article 11). "Arbitrio is the tax decreed by law in favor of one or several municipalities" (article 12). "Special contribution is
the tax that has as a determinant of the generating event, direct benefits for the taxpayer, derived from the performance of
public works or state services" ( article 13, first paragraph ). "Special contribution for improvements is the one established
to pay for public works that produce a real estate capital gain and has as a limit for its collection the total expense incurred
and as an individual limit for the taxpayer, the increase in value of the benefited property" (article 13 , second paragraph ).
Fernando P ^ rez Royo: Financial and tax law; Rafael Calvo Ortega: Financial Law Course; Emilio Albi Ib ^^ ez:
Spanish Fiscal System ^ ol; and Jos ^ Mar ^ a Mart ^ n: Science of Public Finances , Wikipedia.

50y answers
^ WHAT DIFFERENTIES THE TAX CULTURE FROM OTHER ^ AREAS THAT PROMOTE VOLUNTARY COMPLIANCE?

Most Tax Administrations promote voluntary compliance with tax obligations through their information , communication ,
training , assistance and taxpayer service areas .

In general, actions of this type seek to answer five basic questions about taxes: what , who , how , how much , and when .
That is, what the obligation consists of, who is obliged to fulfill it, how it is fulfilled or what the procedure is to do so, how
much must be paid and on what dates or deadline.

This type of information is not foreign to the field of tax culture, since it can also incorporate it into its actions, but its
purpose extends to two other fundamental themes: the why and the for. what ^ of taxation ^ n.

In other words, their actions emphasize the importance of paying taxes and the social purpose of taxes, within the
framework of a citizen culture based on the exercise of the fundamental values of social coexistence.

That is why tax culture actions are not only directed at taxpayers, but also non - taxpayers, future taxpayers ( children and
young people) and the population in general.

^ WHAT ^ VALUES IS THE TAX CULTURE BASED ON?

It is possible to identify numerous ethical values that are related to taxation . However, the main behavioral patterns
underlying the fulfillment of tax obligations and, therefore, fundamental to the tax culture, can be grouped according to the
main topic to which they refer.

Constancy.
Firmness and perseverance of spirit in purposes and actions.

Dignity.
Self -respect, nobility in manners and decorum in conduct.

Transparency.
Cleanliness, clarity and honesty in the ways of doing and acting.

REGARDING LEGALITY:
I respect.
Consideration and evaluation of norms, people and institutions.

Recognition and compliance with law and authority. Attention to the duties and rights, both one's own and those of others.

Justice.
Quality of doing what is due by right or reason ^ n.

Rectitude.
Observance of fair and correct conduct, adheres to the duty of ethical principles.

Responsibility.
Commitment to fulfill one's duties, assuming the consequences of what one does or fails to do.
Discipline.
Respect and observance of one's own values, self-imposed commitments and rules in general.

Prudence.
Good judgment, caution, good sense, ability to foresee and avoid dangers.

REGARDING THE COMPANY:

Participation .
Willingness to act and contribute based on a belief or a goal.

Cooperation .
Collaboration , joint and concerted action towards a common goal.

Equity.
Natural justice, willingness to give everyone what they deserve.

The following concepts correspond to a free version of the meanings of the Dictionary of the Spanish Language, 22
^ . edition (Royal Spanish Academy) and the Larousse Dictionary.

50y answers
49 ^ HAS THE TAX CULTURE PROGRAM
LINKAGE WITH OTHER INSTANCES?

One of the main strategic guidelines of Tax Culture of the SAT has been to maintain a policy of total openness and search
for alliances and cooperative actions with other entities, whether private entities public, private or non-governmental, the tax
administrations of other countries , as well as organizations and bodies of international cooperation .

In addition to its alliances with the Ministry of Education and several universities, Cultura Tributaria has joined forces and
continues to do so with other national entities, mainly in its promotional activities, while at the same time it has given great
importance to its projection towards the municipal sector.

Tributaria Culture has valuable institutional relations with similar programs from other countries and is part of the Social
Education Network promoted by the European Union Program for Social Cohesion in Latin America ( EUROsociAL) and
the Spanish Cooperation (FIIAPP).

Likewise, Tax Culture maintains a close relationship of support and cooperation with the Tax Project of the German
International Cooperation (GIZ).

50 ^ WHAT ^ PROJECTS THE SAT'S TAX CULTURE FOR THE FUTURE?

There is much to do in the formation of tax culture in Guatemala. The medium and long-term horizon of the program has
determined the formulation of a strategy that is consistent in its actions and sustained over time. There are no pauses or
interruptions in the work of Tax Culture. Any cut or suspension can represent a setback that is difficult to correct.

The pursuit of any cultural change involves a process

patient and gradual, but also firm and lasting. The work axes of Tax Culture are defined - education , dissemination and
promotion - and must be maintained and strengthened, but without this representing repetition , monotony or
accommodation.

Openness to new ideas, innovation , constant renewal and undertaking new searches are challenges that the Permanent
Tax Culture Program should never lose sight of but, on the contrary, should be factors that promote their willingness to
change and continuous improvement, of course without deviating from the general strategy and its objectives.

Thus , among other elements that will outline future Tax Culture actions, it is worth mentioning: its promotion within the
institution and towards the public sector in general; the consolidation of its alliances with educational authorities; the
generation of new training and awareness products ; strengthening its presence online and in digital communication
channels; the expansion of its actions in the areas of gender , children , youth and Mayan peoples; the identification of
new spaces for social projection ; the activation of feedback mechanisms and the systematization of evaluation and
impact measurement tools of their projects and actions; strengthening its inter-institutional relations; and the search for new
allies and spaces for cooperation that make it possible to enhance the available resources and make the formation of a tax
culture the national commitment that its importance deserves.
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