The role of fiscal support nuclei in the construction of an inclusive culture in Latin America

Abstract

The present research analyzed the role of the Tax Support Centers (NAF, by its Spanish acronym) in building an inclusive tax culture in Latin America, exploring their potential as catalysts for significant transformations in the relationship between citizens and the tax system. Using a documentary analysis methodology and a systematic review of implementation experiences in various countries across the region, the study examined the practices, challenges, and opportunities associated with these mechanisms of tax inclusion. The findings show that the NAFs have significantly increased taxpayers’ understanding of their tax obligations, particularly among vulnerable sectors, through educational programs and outreach activities that have encouraged more people to formalize their economic activities and comply with tax regulations—potentially leading to improved tax collection. However, the research also reveals that a lack of trust in government institutions and a weak tax culture remain significant challenges, where tax evasion continues to undermine state revenues. The main conclusions emphasize that, in order to maximize the impact of the NAFs, it is essential to adapt their programs to the specific contexts of each region and to strengthen collaboration among the public sector, private sector, and civil society organizations. This should involve implementing strategies that promote transparency and accountability in public management. In conclusion, strengthening the tax culture is essential to improving tax collection, reducing tax evasion, and fostering a more responsible citizenry that contributes to the social and economic well-being of the region.