ANÁLISIS DE LA PERCEPCIÓN ESTUDIANTIL SOBRE LA CONCIENCIA FISCAL EN LA FACULTAD DE ODONTOLOGÍA DE LA UAGRO

This research aims to analyze the perception of tax awareness among students at the Faculty of Dentistry of the Autonomous University of Guerrero (UAGRO). Non-compliance with tax obligations may be related to a lack of knowledge of the laws, disinterest, distrust, or a lack of adequate guidance. A descriptive study was conducted using questionnaires, and the data obtained were statistically analyzed. The results show that students recognize the general existence of taxes; however, their knowledge is limited to local taxes such as property tax, vehicle registration tax, and VAT, without clearly identifying the tax obligations they will assume upon professional practice. Furthermore, 85% of the students expressed interest in receiving tax guidance. It is concluded that it is necessary to strengthen their tax knowledge through an elective course, lectures, or educational activities that allow them to understand their future obligations and promote tax compliance.