Las Instituciones y el nivel de Evasión Fiscal entre países
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Publicado
dic 24, 2018
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Resumen
Este artículo examina la evasión fiscal en el contexto de las instituciones en todos los países. Analizamos la relación entre variables culturales, legales y políticas y la evasión fiscal en varios países. Según datos de 79 países para 2002 y usando regresiones de mínimos cuadrados ordinarios como estrategia de investigación, encontramos que la alta puntuación de distancia de poder se asocia con altos niveles de evasión fiscal, mientras que la de masculinidad y el individualismo se asocian con bajos niveles de evasión de impuestos. El puntaje de transparencia pública también es significativo porque la confianza del gobierno con los individuos causa una reducción en la tasa de evasión fiscal. La autoridad tributaria, para hacer cumplir a los contribuyentes, también es importante para reducir la evasión fiscal en todos los países. Por lo tanto, las políticas que revisan la transparencia pública de los países, modernizan el sistema de autoridad fiscal y enfatizan los aspectos sociales culturales tienen efectos positivos en la evasión fiscal.
Palabras clave
Evasión Fiscal, Instituciones, Evidencia Internacional.
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Citas
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Alm, J., & Torgler, B. Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27, 224–246, 2006.
Andreoni, J., Erard, B., & Feinstein, J. Tax compliance. Journal of Economic Literature, 36, 818–860, 1998.
Baskerville, R. F. Hofstede never studied culture. Accounting, Organizations and Society, 28, 1–14, 2003.
Brunetti, A., & Weder, B. A free press is bad news for corruption. Journal of Public Economics, 87, 1801–1824., 2003.
Chiarini, B.; Marzano, E.; Schneider, F. Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy. European Journal of Law and Economics, v. 35, n. 2, 23 p., 2013.
Clemente, F.; Lírio, V.S.; Lipatov, V.; Castro, F.A. Corporate Tax Evasion: Evidence to Brazil. In: Proceedings 9th Research Workshop on Institutions and Organizations – RWIO and Center for Organization Studies – CORS, Outubro de 2014, 13p.
Clotfelter, C. Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65, 363–373, 1983.
Coase, R. The new institutional economics. American Economic Review 88: 72–74, 1998.
Coleman, C., & Freeman, L. Cultural foundations of taxpayer attitudes to voluntary compliance. Australian Tax Forum, 13, 311–336, 1997.
Crossland, C.; Hambrick, D. C. Differences in Managerial Discretion across countries: How nation-level Institutions affect the degree to which CEOS matter. Strategic Management Journal, 32: 797–819, 2011.
De Mooij, M. Convergence-divergence. Unpublished doctoral dissertation, Universidad de Navarra, 2001.
Feld, L. P., & Frey, B. S. Trust breeds trust: How taxpayers are treated. Economics of Governance, 3, 87–99, 2002.
Feld, L. P.; Frey, B. S. Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29, 102-120. 2007.
Helmke, G.; Levitsky, S. Informal institutions and comparative politics: a research agenda. Perspectives on Politics 2: 725–740, 2004.
Helmke, G.; Levitsky, S. Informal Institutions and Democracy: Lessons from Latin America. Johns Hopkins University Press: Baltimore, MD, 2006.
Hite, A., & Roberts, M. L. An analysis of tax reform based on taxpayers’ perceptions of fairness and self-interest. Advances in Taxation, 4, 115–137, 1992.
Hofstede, G. H. Cultures consequences: Comparing values, behaviors, institutions and organizations across nations (2nd ed.). London: Sage Publications, 2001.
Hoppe, M. H. A comparative study of country elites: International differences in work-related values and learning and their implications for management training and development. Unpublished doctoral dissertation. University of North Carolina at Chapel Hill, 1990.
Husted, B.W. Wealth, culture, and corruption. Journal of International Business Studies, 30, 339–359, 1999.
Jackson, B. R., & Milliron, V. C. Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5, 125–165, 1986.
Joireman, S. F. Inherited legal systems and effective rule of law: Africa and the colonial legacy. Journal of Modern African Studies, 39, 571–596, 2001.
Kim, Y. Y. Adapting to a new culture: An integrative communication theory. In W. Gudykunst (Ed.), Theorizing about intercultural communication (pp. 375-400). Thousand Oaks, CA: Sage, 2005.
Levi, M. A State of trust. In V. Braithwaite & M. Levi (Eds.), Trust and governance (pp. 77–101). New York, NY: Russell Sage Foundation, 1998.
Long, S., & Swingen, J. Taxpayer compliance: Setting new agendas for research. Law and Society Review, 25, 637–683, 1991.
Mantzavinos, C., North, D. C., Shariq, S. Learning, institutions, and economic performance. Perspectives on Politics 2: 75–84, 2001.
Milliron, V. C., & TOY, D. R. Tax compliance: An investigation of key features. Journal of the American Tax Association, 10, 84–104, 1988.
Merritt, A. C. Culture in the cockpit: Do Hofstede’s dimensions replicate? Journal of Cross-Cultural Psychology, 21, 283–301, 2000.
Mcsweeney, B. Hofstede’s model of national culture differences and their consequences: A triumph of faith – a failure of analysis. Human Relations, 55, 89–118, 2002.
North, D. C. Institutions, Institutional Change and Economic Performance. Cambridge University Press: New York, 1990.
Picur, R. D., & Riahi-Belkaoui, A. The impact of bureaucracy, corruption and tax compliance. Reviewof Accounting and Finance, 5, 174–180, 2006.
Porcano, T. M. Correlates of Tax Evasion. Journal of Economic Psychology., 9, 47–67, 1988.
Porcano, T. M., & Price, C. E. The effects of social stigmatization on tax evasion. Advances in Taxation, 5, 197–217, 1993.
Quirk, P. J. Money laundering: Muddying the macro economy. Finance and Development, 34, 7–9, 1997.
Riahi-Belkaoiu, A. Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13, 135–143, 2004.
Richardson, G. Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15, 150–169, 2006.
Richardson, G. The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17, 67–78, 2008.
Richardson, M., & Sawyer, A. J. A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16, 137–320, 2001.
Roth, J. A., Scholz, J. T., & Dryden-Witte, A. Taxpayer compliance volume 1: An agenda for research. Philadelphia, PN: University of Pennsylvania Press, 1989.
Sandford, C. Why tax systems differ: A comparative study of the political economy of taxation. Bath, The United Kingdom: Fiscal Publications, 2000.
Schwartz, S. H. Beyond individualism/collectivism: New cultural dimensions of values. In U. Kim, H. C. Triandis, C. Kagitcibasi, S. C. Choi, & G. Yoon (Eds.), Individualism and collectivism: Theory, method and applications (pp. 85–119). Thousand Oaks, CA: Sage Publications, 1994.
Schneider, F., & Enste, D. Hiding in the shadows: The growth of the shadow economy. Economic Issues, 30, 1–12, 2002.
Schneider, F. The size of the Shadow Economies of 145 countries all over the world: First results over the period 1999-2003. Institute for the Study of Labor (IZA) Discussion Paper, n. 143, 17p.; 2004.
Scott, W. R. Institutions and Organizations (2nd ed). Sage: Thousand Oaks, CA, 2001.
Slemrod, J. Trust in public finance. In S. Cnossen & H.W. Sinn (Eds.), Public finance in the new century (pp. 49–88). Cambridge, MA: MIT Press, 2003.
Song, Y. D., & Yarbrough, T. E. Tax ethics and tax attitudes: A survey. Public Administration Review, 38, 442–452, 1978.
Spicer, M. A behavioral model of income tax evasion. Unpublished PhD Thesis. Ohio State University, 1974.
Surrey, S. S., & Mcdaniel, P. R. Tax expenditures. Cambridge, MA: Harvard University Press, 1985.
Tanzi, V. The underground economy in the United States: annual estimates, 1930- 1980. IMF Staff Papers, 1983.
Tittle, C. Sanctions and social deviance: The question of deterrence. New York, NY: Praeger, 1980.
Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131–147, 2007.
Varma, K. N., & Doob, A. N. Deterring economic crimes: The case of tax evasion. Canadian Journal of Criminology, 40, 165–184, 1998.
Wearing, A., & Headey, B. The would-be tax evader: A profile. Australian Tax Forum, 13, 3–17, 1997.
WEF - World Economic Forum. The global competitiveness report 2001–2002. Geneva, Switzerland: World Economic Forum, 2002.
White, R. A., Harrison, P. D., & Harrell, A. The impact of income tax withholding on taxpayer compliance: Further empirical evidence. Journal of the American Taxation Association, Fall, 63–78, 1993.
Wooldridge, J. M. Introdução à Econometria: uma abordagem moderna. Tradução José Antônio Ferreira. 4. ed. São Paulo: Cengage Learning, 2010. 701 p.
World Bank. 2006 world development indicators. Washington, DC: World Bank, 2006.
Alm, J., & Torgler, B. Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27, 224–246, 2006.
Andreoni, J., Erard, B., & Feinstein, J. Tax compliance. Journal of Economic Literature, 36, 818–860, 1998.
Baskerville, R. F. Hofstede never studied culture. Accounting, Organizations and Society, 28, 1–14, 2003.
Brunetti, A., & Weder, B. A free press is bad news for corruption. Journal of Public Economics, 87, 1801–1824., 2003.
Chiarini, B.; Marzano, E.; Schneider, F. Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy. European Journal of Law and Economics, v. 35, n. 2, 23 p., 2013.
Clemente, F.; Lírio, V.S.; Lipatov, V.; Castro, F.A. Corporate Tax Evasion: Evidence to Brazil. In: Proceedings 9th Research Workshop on Institutions and Organizations – RWIO and Center for Organization Studies – CORS, Outubro de 2014, 13p.
Clotfelter, C. Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65, 363–373, 1983.
Coase, R. The new institutional economics. American Economic Review 88: 72–74, 1998.
Coleman, C., & Freeman, L. Cultural foundations of taxpayer attitudes to voluntary compliance. Australian Tax Forum, 13, 311–336, 1997.
Crossland, C.; Hambrick, D. C. Differences in Managerial Discretion across countries: How nation-level Institutions affect the degree to which CEOS matter. Strategic Management Journal, 32: 797–819, 2011.
De Mooij, M. Convergence-divergence. Unpublished doctoral dissertation, Universidad de Navarra, 2001.
Feld, L. P., & Frey, B. S. Trust breeds trust: How taxpayers are treated. Economics of Governance, 3, 87–99, 2002.
Feld, L. P.; Frey, B. S. Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29, 102-120. 2007.
Helmke, G.; Levitsky, S. Informal institutions and comparative politics: a research agenda. Perspectives on Politics 2: 725–740, 2004.
Helmke, G.; Levitsky, S. Informal Institutions and Democracy: Lessons from Latin America. Johns Hopkins University Press: Baltimore, MD, 2006.
Hite, A., & Roberts, M. L. An analysis of tax reform based on taxpayers’ perceptions of fairness and self-interest. Advances in Taxation, 4, 115–137, 1992.
Hofstede, G. H. Cultures consequences: Comparing values, behaviors, institutions and organizations across nations (2nd ed.). London: Sage Publications, 2001.
Hoppe, M. H. A comparative study of country elites: International differences in work-related values and learning and their implications for management training and development. Unpublished doctoral dissertation. University of North Carolina at Chapel Hill, 1990.
Husted, B.W. Wealth, culture, and corruption. Journal of International Business Studies, 30, 339–359, 1999.
Jackson, B. R., & Milliron, V. C. Tax compliance research: Findings, problems and prospects. Journal of Accounting Literature, 5, 125–165, 1986.
Joireman, S. F. Inherited legal systems and effective rule of law: Africa and the colonial legacy. Journal of Modern African Studies, 39, 571–596, 2001.
Kim, Y. Y. Adapting to a new culture: An integrative communication theory. In W. Gudykunst (Ed.), Theorizing about intercultural communication (pp. 375-400). Thousand Oaks, CA: Sage, 2005.
Levi, M. A State of trust. In V. Braithwaite & M. Levi (Eds.), Trust and governance (pp. 77–101). New York, NY: Russell Sage Foundation, 1998.
Long, S., & Swingen, J. Taxpayer compliance: Setting new agendas for research. Law and Society Review, 25, 637–683, 1991.
Mantzavinos, C., North, D. C., Shariq, S. Learning, institutions, and economic performance. Perspectives on Politics 2: 75–84, 2001.
Milliron, V. C., & TOY, D. R. Tax compliance: An investigation of key features. Journal of the American Tax Association, 10, 84–104, 1988.
Merritt, A. C. Culture in the cockpit: Do Hofstede’s dimensions replicate? Journal of Cross-Cultural Psychology, 21, 283–301, 2000.
Mcsweeney, B. Hofstede’s model of national culture differences and their consequences: A triumph of faith – a failure of analysis. Human Relations, 55, 89–118, 2002.
North, D. C. Institutions, Institutional Change and Economic Performance. Cambridge University Press: New York, 1990.
Picur, R. D., & Riahi-Belkaoui, A. The impact of bureaucracy, corruption and tax compliance. Reviewof Accounting and Finance, 5, 174–180, 2006.
Porcano, T. M. Correlates of Tax Evasion. Journal of Economic Psychology., 9, 47–67, 1988.
Porcano, T. M., & Price, C. E. The effects of social stigmatization on tax evasion. Advances in Taxation, 5, 197–217, 1993.
Quirk, P. J. Money laundering: Muddying the macro economy. Finance and Development, 34, 7–9, 1997.
Riahi-Belkaoiu, A. Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13, 135–143, 2004.
Richardson, G. Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15, 150–169, 2006.
Richardson, G. The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17, 67–78, 2008.
Richardson, M., & Sawyer, A. J. A taxonomy of the tax compliance literature: Further findings, problems and prospects. Australian Tax Forum, 16, 137–320, 2001.
Roth, J. A., Scholz, J. T., & Dryden-Witte, A. Taxpayer compliance volume 1: An agenda for research. Philadelphia, PN: University of Pennsylvania Press, 1989.
Sandford, C. Why tax systems differ: A comparative study of the political economy of taxation. Bath, The United Kingdom: Fiscal Publications, 2000.
Schwartz, S. H. Beyond individualism/collectivism: New cultural dimensions of values. In U. Kim, H. C. Triandis, C. Kagitcibasi, S. C. Choi, & G. Yoon (Eds.), Individualism and collectivism: Theory, method and applications (pp. 85–119). Thousand Oaks, CA: Sage Publications, 1994.
Schneider, F., & Enste, D. Hiding in the shadows: The growth of the shadow economy. Economic Issues, 30, 1–12, 2002.
Schneider, F. The size of the Shadow Economies of 145 countries all over the world: First results over the period 1999-2003. Institute for the Study of Labor (IZA) Discussion Paper, n. 143, 17p.; 2004.
Scott, W. R. Institutions and Organizations (2nd ed). Sage: Thousand Oaks, CA, 2001.
Slemrod, J. Trust in public finance. In S. Cnossen & H.W. Sinn (Eds.), Public finance in the new century (pp. 49–88). Cambridge, MA: MIT Press, 2003.
Song, Y. D., & Yarbrough, T. E. Tax ethics and tax attitudes: A survey. Public Administration Review, 38, 442–452, 1978.
Spicer, M. A behavioral model of income tax evasion. Unpublished PhD Thesis. Ohio State University, 1974.
Surrey, S. S., & Mcdaniel, P. R. Tax expenditures. Cambridge, MA: Harvard University Press, 1985.
Tanzi, V. The underground economy in the United States: annual estimates, 1930- 1980. IMF Staff Papers, 1983.
Tittle, C. Sanctions and social deviance: The question of deterrence. New York, NY: Praeger, 1980.
Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16, 131–147, 2007.
Varma, K. N., & Doob, A. N. Deterring economic crimes: The case of tax evasion. Canadian Journal of Criminology, 40, 165–184, 1998.
Wearing, A., & Headey, B. The would-be tax evader: A profile. Australian Tax Forum, 13, 3–17, 1997.
WEF - World Economic Forum. The global competitiveness report 2001–2002. Geneva, Switzerland: World Economic Forum, 2002.
White, R. A., Harrison, P. D., & Harrell, A. The impact of income tax withholding on taxpayer compliance: Further empirical evidence. Journal of the American Taxation Association, Fall, 63–78, 1993.
Wooldridge, J. M. Introdução à Econometria: uma abordagem moderna. Tradução José Antônio Ferreira. 4. ed. São Paulo: Cengage Learning, 2010. 701 p.
World Bank. 2006 world development indicators. Washington, DC: World Bank, 2006.