Abstract

MORENO HERNANDEZ, John Johver; CASTIBLANCO SANCHEZ, Karen Lorena; ORTIZ GUEVARA, Karol Dahianna  and  HERNANDEZ AROS, Ludivia. Variables Influencing the Strengthening of Business and Tax Culture through Knowledge Management. Revista Economía y Política [online]. 2024, n.40, pp.20-39.  Epub July 30, 2024. ISSN 2477-9075.  https://doi.org/10.25097/rep.n40.2024.02.

The research analyzes the variables that influence the strengthening of business and tax culture through knowledge management. Methodologically, it is a study with a qualitative and analytical approach. The study highlights the importance of knowledge management as a catalyst for improving organizational culture and tax compliance in companies. Variables such as effective communication allow the organization to improve tax and administrative management through the individual knowledge of each employee. The acquisition of skills and knowledge through training and education strengthens the resilience of individuals to regulatory changes. Technology, used as a management and process optimization tool, reduces error variability while increasing efficiency and performance. Teamwork in the execution of tasks facilitates more efficient planning and optimal allocation of individual responsibilities. Finally, by implementing a risk management approach, it is possible to exercise greater diligence in the early detection of errors and minimize their impact on the ongoing business development context.

Keywords : corporate culture; tax culture; knowledge management; variables for business growth.

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