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Tax culture and its implications for tax collection in Mexico: progress and perspectives towards a fiscal awareness
Tax culture plays a crucial role in strengthening a country’s fiscal system, as it directly influences the voluntary compliance of taxpayers with their fiscal obligations. In Mexico, tax collection has historically been limited by various factors, including tax evasion, informality, and low public awareness regarding the importance of paying taxes. This article aims to analyze the impact of tax culture on fiscal revenue in Mexico, identifying the main social, economic, and cultural variables that influence taxpayer behavior.
Several studies point out that a lack of knowledge about the role of the State, distrust in the appropriate use of public resources, and the perception of fiscal injustice are key elements that deteriorate tax culture (Trejo, 2019). Despite institutional efforts to promote a culture of compliance—such as educational campaigns and the digitization of procedures—the gap between fiscal regulations and effective compliance persists. According to data from the Mexican Tax Administration Service (SAT) and the National Institute of Statistics and Geography (INEGI), voluntary compliance has improved in certain formal sectors but remains low within the informal economy.
This study is based on a documentary review and statistical analysis of recent data from INEGI, SAT, and scientific literature to explain how tax culture can become a tool for social transformation, enhancing the legitimacy of the State and its fiscal capacity. The results show that the development of a strong tax culture is linked to factors such as civic-fiscal education, government transparency, and citizen participation. In this regard, the article offers recommendations aimed at consolidating a contributory culture that can increase tax revenue and reduce the country’s dependence on non-tax income sources.
