Financial Education - Tax awareness within the values of proactive and reactive attitude

The proactive attitude is a type of attitude that prioritizes action and the autonomous and active search for improvement in the realization or performance of the activity or an autonomous search for the solution of problems that may arise. It is a type of mentality that promotes creativity and the generation of added value, as well as the pursuit of the achievement of the present objectives and even looking for new challenges to achieve after that.

As for the reactive attitude, this type of attitude is also linked to action and implementation of behaviors, but with a more passive mentality and dependent on the established. A reactive person will depend to a great extent on instructions and resources and will have more difficulties to face unforeseen problems, not being autonomous. They are predisposed to conformism and non-action if there is nothing to force them to do so.

Some experts in the area indicate that it is not possible to talk about tax culture without introducing the issue of tax awareness, understood as the development of the sense of cooperation of the individuals of a society with the State.

Contributing to the State through the payment of taxes, so that the State fulfills the reason for its existence, which is to provide good public services, maximizing the quality of life in society.

Paraphrasing the aforementioned authors, this definition includes two elements, such as the internalization of tax duties, this element necessarily alludes to the fact that taxpayers gradually and progressively seek to know in advance which behaviors they must perform and which are prohibited with respect to the tax system. This is where the risk factor is normally perceived, taxpayers observe that it is better to comply than to fail to comply with tax regulations.