Abstract

ESPINOSA, Alexandra M.  and  SARMIENTO, Alex. Determining factors of the tax non-compliance probability in Latin America. Revista Economía y Política [online]. 2020, n.31, pp.25-46.  Epub Jan 31, 2020. ISSN 2477-9075.  https://doi.org/10.25097/rep.n31.2020.02.

This article analyses the relationship between tax compliance and the personal and institutional determinants of the probability of non-compliance in Latin America. Therefore, the fundamental achievement of this paper is the analysis of socioeconomic, demographic and institutional factors that modify the probability of non-compliance. The methodology used is a Probit binary choice model with indicator variables constructed using the MCA technique. Although this work is not focused on discussing the reliability of the institutions, an important result obtained is the formulation of conjecture regarding the concept of trustworthiness concerning institutions in Latin America.

Keywords : Fiscal morale; Tax Compliance; Credibility; Latin America.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )