In loving, living memory, John Melançon 1928 – 2007
Why Guatemalans Don’t Pay Taxes
http://www.newmaya.org/team-guate/why-guatemalans-dont-pay-taxes/
Summary:
The government has less revenue per GDP than even Haiti.
The government provides few services (has no money to do so in any case) and is known to be corrupt.
The unenlightened self-interested rich and big business of course just don't want to pay any taxes period.
The fundamental problem is no trust.