Resumo

JARAMILLO RESTREPO, Ana  e  GOMEZ, Julián Andrés. Incidence of Education for the Generation of Tax Ethics in Zones of Armed Conflict: Case of Cartagena DEL Chairá, Caquetá. Semest. Econ. [online]. 2021, vol.24, n.56, pp.183-205.  Epub 12-Ago-2022. ISSN 0120-6346.  https://doi.org/10.22395/seec.v24n56a8.

The objective of the research is to establish the incidence of education in the generation of a tax ethics in the areas of armed conflict, in the case of the municipality of Cartagena del Chairá. The methodology used the qualitative approach with a type of descriptive documentary research through the hermeneutical method that allows the understanding of the dynamics of taxes, ethics and tax morality in conflict zones in Colombia. The results indicate that education for peace in the current post-conflict moment, combined with pedagogical strategies for the recovery of trust in State institutions, are decisive for the reconstruction of a tax ethic. It is concluded that it is in the hands of the national government to strengthen the presence of the State in the municipality of Cartagena del Chairá as an initial measure to accompany and protect the population, and to develop relevant educational programs that leads to tax legality.

Palavras-chave : Tax ethics; morals; education; conflict zones; armed conflict.

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