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Factores determinantes de la probabilidad de incumplimiento tributario en AmŽrica Latina

Author

Listed:
  • Alexandra M. Espinosa

    (Escuela PolitŽcnica Nacional)

  • Alex Sarmiento

    (Banco Solidario)

Abstract

Este trabajo analiza la relaci—n entre el cumplimiento tributario en AmŽrica Latina y los determinantes personales e institucionales de la probabilidad de no cumplimiento. As’, el principal logro de este estudio es el an‡lisis de los factores socioecon—micos, demogr‡ficos e institucionales que modifican la probabilidad de no cumplimiento. La metodolog’a empleada es un modelo de elecci—n binaria Probit con indicadores construidos con ACM. A pesar de que no nos centr‡ramos en discutir la credibilidad de las instituciones, un importante resultado es la formulaci—n de la conjetura sobre el concepto de credibilidad respecto a la credibilidad en las instituciones en AmŽrica Latina.

Suggested Citation

  • Alexandra M. Espinosa & Alex Sarmiento, 2020. "Factores determinantes de la probabilidad de incumplimiento tributario en AmŽrica Latina," Archivos Revista Economía y Política., Facultad de Ciencias Económicas y Administrativas, Universidad de Cuenca., vol. 31, pages 18-35, Enero.
    • Handle: RePEc:cun:journl:v:31:y:2020:p:18-35
    DOI: 10.25097/rep.n31.2020.02
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