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Determinantes y diferencias en la Moral Fiscal en Centroamérica. Un análisis desde el Latinobarómetro 2005

Author

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  • Gutiérrez Li, Alejandro

Abstract

Se analiza el pago voluntario de tributos por parte de los individuos, la moral fiscal, de los ciudadanos de Costa Rica, Nicaragua, El Salvador, Panamá, Honduras y Guatemala con base en variables socioeconómicas y de percepción incluidas en la encuesta Latinobarómetro 2005. Se estiman modelos Probit Ordenados Multinomiales y se prueba robustez mediante Mínimos Cuadrados Ordinarios. Se concluye que la edad afecta positivamente la moral fiscal al igual que los mayores niveles de educación y el estar casado o en unión libre. La privación de ciertos bienes elementales para la vida afecta negativamente al igual que la nacionalidad (en relación con el caso de Costa Rica) excepto para los ciudadanos salvadoreños. Tener un nivel de instrucción menor que el segmento intermedio reduce la moral fiscal.

Suggested Citation

  • Gutiérrez Li, Alejandro, 2011. "Determinantes y diferencias en la Moral Fiscal en Centroamérica. Un análisis desde el Latinobarómetro 2005," Revista de Ciencias Económicas, Instituto de Investigaciones en Ciencias Económicas, Universidad de Costa Rica, vol. 29(1), December.
    • Handle: RePEc:rce:rvceco:7047
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    File URL: https://revistas.ucr.ac.cr/index.php/economicas/article/view/7047
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