Moral tributaria y confianza institucional: Un metaanálisis con efecto moderador.
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https://doi.org/10.60583/gypp.v34i2.8479Palabras clave:
moral tributaria, confianza en las instituciones, metaanálisis, moderador, corrupción y economía sumergidaResumen
Este estudio analizará Tax Morale (TM), realizando un metaanálisis de correlación, con la variable predictora Trust in Institutions (TI), y el efecto moderador de las variables corrupción y Shadow Economy (SE). Se seleccionaron 23 estudios considerando una muestra total de 109 países. Los resultados obtenidos confirman que el tamaño del efecto entre TI y TM es positivo y significativo, además se evidencia que corrupción y SE se comportan como moderadores. A partir de estos resultados, es posible concluir que es pertinente que los gobiernos apliquen políticas que mejoren la confianza de los ciudadanos, y con ello TM. También es fundamental disminuir el nivel de corrupción y economía sumergida en los países para fortalecer la relación estudiada. Con base en los resultados se proponen futuras líneas de investigación.
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