Cumplimiento, formalidad y cultura tributaria: una revisión sistemática
DOI:
https://doi.org/10.5281/zenodo.22135990Palabras clave:
política fiscal, fiscalidad, regulación, legislaciónResumen
El presente estudio analiza el conocimiento empírico y teórico sobre los determinantes del cumplimiento tributario, la formalización fiscal y la cultura tributaria, con el propósito de integrar estas tres tradiciones e identificar implicaciones diferenciadas para el diseño de políticas según el contexto institucional. Para ello, se realizó una revisión sistemática siguiendo el protocolo PRISMA 2020, mediante búsquedas en ScienceDirect, Emerald, IEEE Xplore y SciELO durante el período 2020–2026. Tras aplicar criterios de inclusión y exclusión predefinidos, el corpus final quedó conformado por 39 estudios. Los resultados indican que, en la mayoría de los contextos revisados, la simplificación administrativa y los mecanismos de reciprocidad resultan más efectivos que el enforcement coercitivo para promover el cumplimiento voluntario. Además, los factores macroinstitucionales modulan la eficacia de las intervenciones conductuales al influir en la distribución de perfiles motivacionales de la población tributaria. Sin embargo, América Latina permanece subrepresentada en la evidencia de alta calidad metodológica, lo cual limita la generalización de los hallazgos a contextos de alta informalidad y subraya la necesidad de ampliar la base empírica en la región.
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