We descend from San Salvador to Puerto de la Libertad, 32 kilometres from the capital. The town is an example of the efforts of the Central American country to generate common spaces and quality public services. Its waterfront has a pleasant boardwalk, an amphitheatre for cultural events and numerous stands selling food and handicrafts. Families stroll, patronize the restaurants and enjoy the panoramic views of the Pacific Ocean. The tourists come to surf. Street lighting reaches even the poorest areas.

Enjoying public spaces isn't easy in a country with high rates of violence and wide social gaps. The sectors with the highest incomes opt for private schools and hospitals, and they also have their own residential and leisure environments. The lack of resources of the Salvadoran State accentuates this situation. Paying taxes is often considered an obligation to be avoided instead of a civic duty. The lack of commitment to and trust in the authorities creates a vicious cycle. The Ministry of Finance and the Ministry of Education are looking for ways to break this cycle: tax education is one of these.

Juan Carlos Ibarra, a teacher at the National High School of Puerto de la Libertad, welcomes us to his classroom. In 2009 he completed a three-month course to earn a Diploma in Tax Education. That year the tax theme was included for the first time in the official curriculum. Educational materials, training courses for teachers, recreational spaces and a week dedicated to tax culture were developed. EUROsociAL, the European Union cooperation programme for social cohesion in Latin America, provided technical and financial support in this process; six years later, we return to La Libertad to see the fruits of this work.

Juan Carlos says that it was complicated in the beginning. “Because a person, being an adult, doesn't like to hear about taxes”, he confides. Nevertheless, the final result was satisfactory: “I came to understand, and my classmates too, the importance of paying taxes. The country needs it, the communities need it. The tax knowledge my students acquire is also very important for their future careers.”

Professor Ibarra, like thousands of teachers, promotes tax culture in a creative way: “I try to make it so it's not just technical; I link it to reality, and in the end the students understand that paying taxes is related to respect for public goods”. Ibarra asks his students to reflect on the importance of preserving the school's materials and facilities, and of not vandalizing the streetlights in Puerta de la Libertad—streetlights that bring light to the poorest areas thanks to everyone's solidarity—and that they take care of the flower boxes on the boardwalk, some of which are already damaged.

He introduces us to six students who have completed the Diploma in Tax Education. They are passionate on the subject and now, months later, they are voluntarily promoting civic initiatives inside and outside the school. They spread their knowledge on taxation and citizenship on a radio programme. They distribute posters and leaflets in parks, and go the mayor's office to investigate what happens to their taxes. They study the reasons that lead people to avoid paying taxes. They have a Facebook page and have rebuilt damaged parts of their school. Their next project is to give talks in seven other schools.

Diego is one of these students: “Before we didn't know what tax education was or anything about the taxes, levies and municipal fees charged in the country and their purpose and importance for the population. It's essential for public servants to be aware of the role that all citizens play so that taxes reach the State, as we have many problems in education and health; civil servants have to act with awareness and make good use of what we pay in taxes.”

His classmate Deyna talks to us about the radio programme: “Beyond just our parents and classmates, we want to expand the programme, we want to reach everyone in Puerto de la Libertad, for them to realize the importance of taxes and for adults to put it into practice. Our programme is dynamic, to get people to interact with us”. 

Many high schools in the country are vulnerable to violence, and students face both social problems and economic difficulties in their own families. Gang-related violence affects schools and, sometimes, as in the case of the high school in La Libertad, makes the presence of the armed forces necessary. Despite all this, these young people are motivated to change their living conditions, to work for a better country.

We leave La Libertad High School, the entry of which is guarded by armed military personnel, a scene that contrasts with the school-themed mural on the La Libertad docks, bursting with vibrant colours at sundown.

INFORMATION ON EL SALVADOR AND THE SUPPORT OF EUROsociAL IN TAX EDUCATION:

Por Borja Díaz Rivillas, Técnico Senior FIIAPP del Programa EUROsociAL