• Comprendiendo el cumplimiento tributario de los individuos: una revisión bibliográfica
  • Understanding tax compliance of individuals: a review
Rodrigo Ormeño Pérez


Comprender el comportamiento tributario de los individuos es complejo por el número de variables que intervienen. La decisión de cumplimiento tributario no es sólo una consideración técnica, en el sentido de cumplir o no, sino que está influido por aspectos demográficos, sociales, políticos, fiscales y contextuales. Para las administraciones tributarias es de utilidad comprender estos aspectos para fomentarlos, controlarlos y alcanzar así mayores niveles de cumplimiento al menor costo de administración posible. Este artículo revisa conceptualmente la literatura existente de moral tributaria y sus determinantes los cuales contribuyen a explicar los niveles de cumplimiento observado en diferentes jurisdicciones.


Understanding tax compliance of individuals is a complex process given the number of variables at play. Tax compliance of individuals is not just a technical decision of complying or not, but it is a process influenced by demographic, social, political, fiscal and contextual factors. Understanding these aspects is helpful for tax authorities in order to foster and control them in order to achieve higher levels of compliance at the lowest administrative costs possible. This article reviews existing literature on tax morale and its determinants which help to explain the observed compliance levels in different jurisdictions. 

Palabras clave

moral tributaria; evasión; cumplimiento tributario


tax morale; evasion; tax compliance

Texto completo: PDF


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