Impacto de la cultura tributaria en el desarrollo socioeconómico desde la Teoría del Cumplimiento Fiscal
Palabras clave:
cultura tributaria, estado, contribuyentes, desarrollo socioeconómico
Resumen
Este estudio tiene como propósito realizar un análisis teórico de la relación causal entre la cultura tributaria y el desarrollo socioeconómico, desde la teoría del cumplimiento fiscal, buscando comprender la eficacia de los impuestos como herramienta para mejorar los indicadores de desarrollo socioeconómico conforme al ODS 10.4 que busca erradicar la pobreza, proteger el planeta y asegurar la prosperidad para todos. La obligación normativa de tributar se ha caracterizado por tener un enfoque punitivo y coercitivo, sumado a la corrupción y a la falta de rendición de cuentas del Estado, lo cual aumenta la evasión fiscal. Por lo que se hace necesario comprender cómo los ciudadanos ven los impuestos, ya sea como una obligación legal o como una contribución moral para el bien común. La investigación es de enfoque cualitativo, haciendo uso de la técnica Prisma, para realizar la revisión de literatura de 139 artículos científicos en la base de datos Scopus. Además, el software Vos viewer permitió identificar los clústeres de cumplimiento fiscal, deberes tributarios, impacto fiscal y Gobernanza, ofreciendo una visión de la relación entre cultura tributaria, desarrollo socioeconómico y la teoría del cumplimiento fiscal, delineando vías para futuras investigaciones y políticas tributarias. Los resultados obtenidos destacan la importancia de diseñar estrategias tributarias con enfoque positivo y armonioso con el contribuyente, para mejorar el recaudo tributario.
Citas
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2024-12-16
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Adarve Henao, J. O., Betancur, H. D., & Vargas-González, C. (2024). Impacto de la cultura tributaria en el desarrollo socioeconómico desde la Teoría del Cumplimiento Fiscal. Revista Venezolana De Gerencia, 29(12), 1732-1751. https://doi.org/10.52080/rvgluz.29.e12.52
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