Comprendiendo el cumplimiento tributario de los individuos: una revisión bibliográfica


  • Rodrigo Ormeño Pérez Profesor asistente, Universidad de Chile. Doctor of Philosophy (PhD), Taxation, University of Exeter, Reino Unido. Magíster en Tributación, Universidad de Chile. Contador Auditor e Ing. en Información y Control de Gestión, Universidad de Chile


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.

Palabras clave:

moral tributaria, evasión, cumplimiento tributario


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