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La moral tributaria en América Latina y la corrupción como uno de sus determinantes
Tax morality in Latin America and corruption as one of its determinants
[journal article]
Abstract Este artículo considera que la corrupción es un factor central en el estudio del grado de moral tributaria que exhibe un ciudadano, entendida ésta como su disposición a pagar impuestos. Esta idea es argumentada retórica y analíticamente y puesta a prueba a través de una constatación empírica que tom... view more
Este artículo considera que la corrupción es un factor central en el estudio del grado de moral tributaria que exhibe un ciudadano, entendida ésta como su disposición a pagar impuestos. Esta idea es argumentada retórica y analíticamente y puesta a prueba a través de una constatación empírica que toma varios modelos probit ordenados, estimados con base en datos de la encuesta realizada en 2010 por Latinobarómetro en dieciocho países de América Latina. Entre los hallazgos destaca que la experiencia personal con este fenómeno no parece ser relevante, aunque sí la percepción nacional que se tiene de su incidencia, la cual obedece a la opinión que tiene un conjunto amplio de actores, entre ellos los empresarios y ciudadanos.... view less
This paper considers that corruption is a major factor that explains citizens' tax morality, understood as their willingness to pay taxes. This idea is argued rhetorically and analytically, and then tested through empirical evidence based on several ordered probit models, estimated by the data obtai... view more
This paper considers that corruption is a major factor that explains citizens' tax morality, understood as their willingness to pay taxes. This idea is argued rhetorically and analytically, and then tested through empirical evidence based on several ordered probit models, estimated by the data obtained from a 2010 Latinobarómetro survey carried out in eighteen Latin American countries. The findings show that individual experience with this phenomenon seems irrelevant, while public perception of its effects, resulting from the perspective of a wide range of actors, including entrepreneurs and citizens, does play a role in this respect.... view less
Classification
Criminal Sociology, Sociology of Law
Public Finance
Free Keywords
tax morale; corruption; determinants of tax morale; Latin America
Document language
Spanish
Publication Year
2015
Page/Pages
p. 103-132
Journal
Revista Mexicana de Ciencias Políticas y Sociales, 60 (2015) 224
DOI
https://doi.org/10.1016/S0185-1918(15)30005-2
ISSN
2448-492X
Status
Published Version; peer reviewed
Licence
Creative Commons - Attribution-Noncommercial-No Derivative Works 4.0