Fifteenth International Conference on Interdisciplinary Social Sciences

Abstract

Tax evasion and elution are socio-cultural phenomenon that respond to a logic of non-payment of taxes. Taxes make possible, in societies such as Costa Rica, the status of welfare that has been erected on the basis of solidarity that permute access to education, housing, public safety, and medicine to all citizens without distinction of economic class, or immigration status. This study reviews the origin of the sociocultural phenomenon that affects the finances of the state and review cases raised in other countries of the world in order to describe experiences that serve as a reflection in Costa Rica - and the perspective from education and the curricular mesh in schools and colleges.