<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2007-7467</journal-id>
<journal-title><![CDATA[RIDE. Revista Iberoamericana para la Investigación y el Desarrollo Educativo]]></journal-title>
<abbrev-journal-title><![CDATA[RIDE. Rev. Iberoam. Investig. Desarro. Educ]]></abbrev-journal-title>
<issn>2007-7467</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios e Investigaciones para el Desarrollo Docente A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2007-74672024000200780</article-id>
<article-id pub-id-type="doi">10.23913/ride.v15i29.2180</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis en torno a la cultura fiscal a partir de sus principales factores influyentes: un estudio bibliométrico]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of tax culture based on its main influencing factors: a bibliometric study]]></article-title>
<article-title xml:lang="pt"><![CDATA[Análise da cultura tributária a partir de seus principais fatores de influência: um estudo bibliométrico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jiménez Arteaga]]></surname>
<given-names><![CDATA[Gabriela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Tecnológico Nacional de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>15</volume>
<numero>29</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2007-74672024000200780&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2007-74672024000200780&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2007-74672024000200780&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La cultura fiscal es un concepto emergente que está siendo abordado por la universidad y el mercado, es relevante entender su alcance e importancia que contribuyen al desarrollo empresarial, además de proponer medidas gubernamentales contra el fraude fiscal que coadyuven al crecimiento económico de un país tal es el caso de los países de América Latina que padecen las consecuencias por la falta de cultura fiscal entre sus habitantes. El objetivo de esta investigación es realizar un análisis bibliométrico de la base de datos de Elsevier Scopus sobre el concepto de cultura fiscal que permita la discusión teórica en torno a sus principales factores influyentes. Se analizaron 76 documentos científicos, extraídos de la base de datos de Elsevier Scopus sobre cultura fiscal, para lo cual se realizó un análisis de tipo bibliométrico cuantitativo y descriptivo. Los resultados muestran que el concepto de cultura fiscal es una variable que ha sido poco explorada por la comunidad científica, y se concluye que dentro de sus principales factores influyentes se encuentran la cultura cívica, los valores, la formación académica, la capacitación y el contrato fiscal asumido entre gobierno y ciudadanos, además de que es tarea primordial de todo país, generar mecanismos de fiscalización efectivos a través del esfuerzo conjunto entre la Universidad, las autoridades fiscales y el sector productivo, que contribuyan a erradicar la evasión fiscal.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Tax culture is an emerging concept that is being addressed by the university and the market, it is relevant to understand its scope and importance that contribute to business development, in addition to proposing government measures against tax fraud that contribute to the economic growth of such a country. the case of Latin American countries that suffer the consequences of the lack of fiscal culture among their inhabitants. The objective of this research is to carry out a bibliometric analysis of the Elsevier Scopus database on the concept of tax culture that allows theoretical discussion around its main influencing factors. 76 scientific documents were analyzed, extracted from the Elsevier Scopus database on tax culture, for which a quantitative and descriptive bibliometric analysis was carried out. The results show that the concept of fiscal culture is a variable that has been little explored by the scientific community, and it is concluded that among its main influencing factors are civic culture, values, academic training, training and contract. fiscal responsibility assumed between the government and citizens, in addition to the fact that it is the primary task of every country to generate effective inspection mechanisms through the joint effort between the University, the tax authorities and the productive sector, which contribute to eradicating tax evasion.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo A cultura tributária é um conceito emergente que está sendo abordado pela universidade e pelo mercado, é relevante entender sua abrangência e importância que contribuem para o desenvolvimento empresarial, além de propor medidas governamentais contra fraudes fiscais que contribuam para o crescimento econômico de um país, tal É o caso dos países latino-americanos que sofrem as consequências da falta de cultura fiscal entre os seus habitantes. O objetivo desta pesquisa é realizar uma análise bibliométrica da base de dados Elsevier Scopus sobre o conceito de cultura tributária que permita a discussão teórica em torno de seus principais fatores de influência. Foram analisados &#8203;&#8203;76 documentos científicos, extraídos da base de dados Elsevier Scopus sobre cultura tributária, para os quais foi realizada uma análise bibliométrica quantitativa e descritiva. Os resultados mostram que o conceito de cultura fiscal é uma variável pouco explorada pela comunidade científica, concluindo-se que entre os seus principais fatores de influência estão a cultura cívica, os valores, a formação académica, a formação e a responsabilidade fiscal contratual assumida entre os. governo e cidadãos, além de ser tarefa primordial de cada país gerar mecanismos eficazes de fiscalização, através do esforço conjunto entre a Universidade, o fisco e o setor produtivo, que contribuam para erradicar a evasão fiscal.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[cultura fiscal]]></kwd>
<kwd lng="es"><![CDATA[fiscalización]]></kwd>
<kwd lng="es"><![CDATA[contrato fiscal y evasión fiscal]]></kwd>
<kwd lng="en"><![CDATA[tax culture]]></kwd>
<kwd lng="en"><![CDATA[inspection]]></kwd>
<kwd lng="en"><![CDATA[tax contract and tax evasion]]></kwd>
<kwd lng="pt"><![CDATA[cultura tributária]]></kwd>
<kwd lng="pt"><![CDATA[fiscalização]]></kwd>
<kwd lng="pt"><![CDATA[contrato tributário e evasão fiscal]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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