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La cohesión social y sus efectos sobre la disposición a pagar impuestos. Un estudio de corte transversal para la ciudad de La Paz

Author

Listed:
  • Zilvety Derpic, Ricardo

    (IISEC Universidad Católica Boliviana "San Pablo")

  • Villegas Quino, Horacio

    (IISEC Universidad Católica Boliviana "San Pablo")

  • Aliaga Lordemann, Javier

    (IISEC Universidad Católica Boliviana "San Pablo")

Abstract

La presente investigación tiene como objetivo estudiar la cohesión social y su relación con la evasión de impuestos en Bolivia. La cohesión social, entendida en términos sencillos como aquellos elementos que mantienen unida a una sociedad, determina la cooperación entre individuos. Utilizando indicadores propuestos por la CEPAL y la información de la Encuesta de Cohesión Social del Instituto de Investigaciones Socio-Económicas de la Universidad Católica Boliviana “San Pablo” (IISEC-UCB), se ha determinado que el mayor problema en Bolivia es la disposición a pagar impuestos. La baja calidad institucional trae consigo bajos niveles de confianza en el Estado, por lo que la disposición a pagar impuestos también es baja. En base a información recopilada en la ciudad de La Paz mediante el diseño e implementación de una encuesta de opinión en el año 2014, se ha determinado que la probabilidad de pagar impuestos aumenta cuando la cohesión social es mayor, ceteris paribus. Esto presenta evidencia de que es importante, no sólo enfocarse en los mecanismos de control de la evasión de impuestos, sino en las actitudes de las personas.

Suggested Citation

  • Zilvety Derpic, Ricardo & Villegas Quino, Horacio & Aliaga Lordemann, Javier, 2015. "La cohesión social y sus efectos sobre la disposición a pagar impuestos. Un estudio de corte transversal para la ciudad de La Paz," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB) "San Pablo", issue 23, pages 27-66, Mayo.
    • Handle: RePEc:ris:revlde:1925
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    References listed on IDEAS

    as
    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    More about this item

    Keywords

    Elección social; información imperfecta; principal-agente; cumplimiento de impuestos; evasión de impuestos; Constitución; ley y economía; cohesión social; ética; moral; valores sociales.;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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