La inconsistencia de la moral tributaria : El caso de los moralistas evasores

Victoria Giarrizzo, Juan Sebastián Sibori

Resumen


La evasión tributaria es un fenómeno complejo. No existen causas ni soluciones únicas. Sin embargo, un factor determinante es la moral del contribuyente. Si bien el cumplimiento fiscal es un deber ciudadano, una de las cuestiones que se plantean cuando se explora la evasión en los países con incumplimiento tributario, es cuál es el grado de moral tributaria en esa sociedad, surgiendo preguntas como: ¿la evasión fiscal ocurre por la ausencia de moral tributaria o a pesar de la existencia de moral tributaria? Este trabajo explora la moral tributaria en la sociedad argentina, presentando evidencia sobre el grado de moral de los contribuyentes y destacando cómo un porcentaje mayoritario de la población entiende el incumplimiento fiscal como una acción incorrecta pero a pesar de ello, evade. Así, mientras la evidencia muestra que en los países con alto cumplimiento tributario la moral tributaria es elevada, no siempre ocurre el caso inverso. Sociedades con elevada moral tributaria pueden convivir con elevados niveles de evasión, irrumpiendo en escena un grupo de 'Moralistas Evasores'.

The tax evasion is a complex phenomenon. There are neither single causes nor single solutions. Nevertheless, a determinant factor is the taxpayer's morality. Although the tax compliance is a civic duty, one of the questions that appears when the evasion is explored in the countries with substantial levels of evasion, is the degree of tax morality in those countries. Some questions arise such as: Does tax evasion happen for the absence of tax morality or spite of it? This paper explores the tax morality in Argentina, presenting evidence of a level of tax morality and emphasizing how an important part of the population understands evasion as an incorrect action, but even thought they evade. In so doing, while the evidence shows that in countries with high tax payment the tax morality is high, but it does not happen the other way round. Countries with high tax morality can coexist with high levels of evasion, appearing a group of 'Moralist Evaders'.

Palabras clave


Evasión fiscal; Impuestos; Moral tributaria; Incumplimiento tributario; Moralistas evasores; informalidad; Tax evasion; Taxes; Tax morality; Moralist evaders; Moral compliance; Informality

Texto completo:

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DOI: http://dx.doi.org/10.18002/pec.v0i10.641

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