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Cultura fiscal en los asalariados de Yucatán, México

Author

Listed:
  • Elisa Cabrera-Ignacio
  • José Apolinar Zapata-Aguilar

Abstract

Los impuestos representan el mayor porcentaje de los ingresos públicos de México; sin embargo, este es uno de los países con menor recaudación tributaria. Debido a ello, el presente artículo analizó la cultura fiscal de los municipios de Mérida, Umán y Tekax, en el Estado de Yucatán, México, tomando como muestra a un grupo de 267 trabajadores asalariados, con el objetivo de determinar si tienen la disposición de tributar al Estado de manera consciente, solidaria y responsable, basados en tres variables: creencias, actitudes y valores. Asimismo, teniendo en cuenta el salario mensual, se estudiaron las diferencias significativas en el nivel de cultura fiscal. Igualmente se realizó un estudio descriptivo-comparativo, donde se encontró que, en general, los trabajadores encuestados sí poseen una cultura fiscal que los dispone a tributar de manera consciente, solidaria y responsable al Estado. Al realizar el análisis, se observó una diferencia entre la cultura fiscal de los trabajadores con menores ingresos versus los de mayor ingreso, siendo los segundos, en contraste con los primeros, quienes tienen una cultura fiscal más propensa al cumplimiento del pago de impuestos. Además, se encontró que existe una relación positiva entre el nivel salarial y las creencias y valores relativos al pago de impuestos.

Suggested Citation

  • Elisa Cabrera-Ignacio & José Apolinar Zapata-Aguilar, 2021. "Cultura fiscal en los asalariados de Yucatán, México," Revista CEA, Instituto Tecnológico Metropolitano, vol. 7(14), July.
    • Handle: RePEc:col:000549:019356
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    References listed on IDEAS

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    1. Shwu-Huei Huang & Ming-Miin Yu & Ming-Shenq Hwang & Yu-Shan Wei & Ming-Huei Chen, 2017. "Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices," Pacific Economic Review, Wiley Blackwell, vol. 22(4), pages 620-648, October.
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    More about this item

    Keywords

    cultura tributaria; individuos asalariados; recaudación tributaria; educación fiscal;
    All these keywords.

    JEL classification:

    • D11 - Microeconomics - - Household Behavior - - - Consumer Economics: Theory
    • D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
    • D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance

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