Contributive culture as a participation mechanism for socially responsible companies in Mexico

Abstract

Contributive culture is a slope of democratic culture in the sense of citizen participation, which is aware of the role that taxes have in a state system. Corporate social responsibility can have tax edges in a dynamic of commitment to collective well-being, for example in Mexico taxes represent 55.65% of total federal income for the year 2022. In turn, Income Tax participates with 52.57% of the total taxes, while the Value Added Tax with 30.77% and the Special Tax on Special Production with 12.81%. The purpose of this article is to contribute to the promotion of a contributive culture based on the statistical analysis of the Federal Income Law and its relationship with the distribution of public spending, as well as knowledge of the rights and obligations of taxpayers. taxpayers. For this, a theoretical journey of corporate responsibility is made from a paradigm of competitiveness that integrates a collective well-being through the timely conscious participation of the payment of taxes, taking into account principles of legality and justice of taxes.