Moral tributaria y confianza institucional: Un metaanálisis con efecto moderador

• Alejandra Francisca Ubilla Ubilla ^[1] ; Diana Valentina Bustamante Garrido ^[2]
  1. [1] Universidad Santo Tomás

     Universidad Santo Tomás

     Santiago, Chile

     
  2. [2] Universidad Andrés Bello

     Universidad Andrés Bello

     Santiago, Chile

     
• Localización: Gestión y política pública, ISSN-e 2448-9182, ISSN 1405-1079, Vol. 34, Nº 2, 2025, págs. 129-157
• Idioma: español
• DOI: 10.60583/gypp.v34i2.8479
• Enlaces
  • Texto completo
• Resumen
  • español

    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.

  • English

    This study will analyze Tax Morale (tm), performing a correlation meta-analysis, with the predictor variable Trust in Institutions (ti), and the moderating effect of the cor-ruption and Shadow Economy (se). Twenty-three studies were selected considering a total sample of 109 countries. The results obtained confirm that the size of the effect between tiand tm is positive and significant, also it is evident that corruption and se behave as mod-erators. Based on these results, it is possible to conclude that it is pertinent for governments to apply policies that improve citizen confidence, and, with it, tm. It is also essential to reduce the level of corruption and shadow economy in the countries, to strengthen the relation studied. Based on the results, future lines of research are proposed.

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