This research delves into the fiscal reality faced by the oil palm sector in Villanueva, Casanare. Rather than limiting ourselves to figures and financial statements, we combined direct fieldwork with a descriptive-correlational approach to better understand what is truly happening. As a methodological guide, we used the Balanced Scorecard (BSC), adapting it to the rural context to analyze how tax regulations interact with — and at times create tension within — the daily operations of these businesses. At its core, the study seeks to understand what genuinely drives tax compliance in an environment where state regulations do not always align with the productive dynamics of the countryside.

The findings show that, although producers formally comply with their tax obligations, this compliance has an important underlying nuance: it does not stem from a consolidated internal strategy, but largely depends on external accounting services that handle operational matters. In other words, regulations are met, yet tax management is not integrated as a core component of the business itself. We also identified a significant relationship between the level of administrative professionalization and the use of tax planning tools. Finally, through an international comparison with models from Malaysia and Indonesia, we conclude that reactive compliance predominates in Villanueva, consistent with the Slippery Slope framework. This reveals important gaps both in the effective use of tax incentives and in the development of a stronger institutional tax culture within the sector.