ABSTRACT

The present titration work has been developed with the purpose of raising awareness
of the applicability of tax regulations against non-compliance with taxpayers'
obligations, the results obtained, once the due investigation has been applied, have
allowed an idea to be issued. More explicit reality that is within the payment of taxes.
The contribution that this work provides is to provide a historical file that reflects the
progress of tax regulations at the time of its application and how it has benefited a more
responsible tax culture even if it is done with the application of the law and under
pressure of a fine or penalty. The development of the present investigation was
beneficial because not only the progress of the tax regulations was shown, but also
because comparisons were established that serve as a reference to improve the tax
culture in the country and apply better strategies to increase compliance with the
obligations taxes and reduce the payment of fines and interest.

KEY WORDS: Tax, Penalties, Interest, Fines, Active Subject, Taxpayer, Taxable
Person, Tax Administration