Las Instituciones y el nivel de Evasión Fiscal entre países


Felippe Clemente Viviani Silva Lírio


Este artículo examina la evasión fiscal en el contexto de las instituciones en todos los países. Analizamos la relación entre variables culturales, legales y políticas y la evasión fiscal en varios países. Según datos de 79 países para 2002 y usando regresiones de mínimos cuadrados ordinarios como estrategia de investigación, encontramos que la alta puntuación de distancia de poder se asocia con altos niveles de evasión fiscal, mientras que la de masculinidad y el individualismo se asocian con bajos niveles de evasión de impuestos. El puntaje de transparencia pública también es significativo porque la confianza del gobierno con los individuos causa una reducción en la tasa de evasión fiscal. La autoridad tributaria, para hacer cumplir a los contribuyentes, también es importante para reducir la evasión fiscal en todos los países. Por lo tanto, las políticas que revisan la transparencia pública de los países, modernizan el sistema de autoridad fiscal y enfatizan los aspectos sociales culturales tienen efectos positivos en la evasión fiscal.

Palabras clave

Evasión Fiscal, Instituciones, Evidencia Internacional.



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