Análisis de las causas del cumplimiento y evasión tributaria: Evidencia de Bolivia
DOI:
https://doi.org/10.35319/rqt37m14Palabras clave:
Cumplimiento Tributario, Evasión Fiscal, Dimensiones Culturales, Moralidad Tributaria, Confianza en Instituciones PúblicasResumen
A pesar del significativo incremento de las recaudaciones tributarias de los últimos años, la elevada evasión tributaria de Bolivia afecta la sostenibilidad de su crecimiento económico. Actualmente, no existen estudios que analicen simultáneamente las causas del cumplimiento y la evasión tributaria. Nuestra investigación propone que los factores culturales, institucionales y morales influencian simultáneamente el cumplimiento y la evasión tributaria de los bolivianos. Específicamente, nuestra investigación recolectó datos de contribuyentes de Cochabamba. Luego, mediante ecuaciones estructurales se encontró que la moralidad tributaria es el predictor más importante de evasión fiscal y la confianza en las instituciones públicas es el predictor más importante de cumplimiento tributario. En consecuencia, para incrementar el cumplimiento tributario y reducir la evasión fiscal se debería: (i) incrementar la confianza en instituciones públicas; (ii) implementar políticas de educación tributaria; e (iii) incrementar la transparencia en el uso de recursos públicos.
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