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its horizontal and vertical dimensions. Although recent researches have considered the
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6 6LODFRUUXSFLyQHVXQIHQyPHQRFRP~QXQHYDVRUSRGUtDHYLWDUVHUFDVWLJDGRVLDOVHUGHVFXELHUWR
RIUHFHXQVRERUQRSRUHMHPSOR
7 eVWDHVXQDSUiFWLFDXVXDOHQODOLWHUDWXUDYpDVHe.g., OCDE&DVWDxHGD5RGUtJXH]SRUTXH
SHUPLWHFDSWXUDUPiVGHGRVSRVLEOHVJUXSRVGHUHVSXHVWD(QUHODFLyQFRQODPRUDOWULEXWDULDHV
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FRQWULEX\HQWHDSDJDULPSXHVWRV
ȱŗ
140
La moral tributaria y sus determinantes
Variable Descripción Fuente
9 6HLQFOX\HHVWDFRQGLFLyQSRUTXHXQDSHUVRQDYDORUDUiHOJUDGRHQTXHODGHPRFUDFLDVHH[SUHVDHQVXSDtVVLpVWDHVSUHFLVDPHQWHODIRUPDGH
141
JRELHUQRTXHSUHÀHUH
142 Víctor Mauricio Castañeda Rodríguez
1RREVWDQWHORDQWHULRUXQDSUHRFXSDFLyQUHFXUUHQWHHQHVWHWLSRGHHMHUFLFLRV
HVODPXOWLFROLQHDOLGDGSUREOHPDTXHVHDVRFLDFRQODLQFRUSRUDFLyQGHYDULDEOHV
IXHUWHPHQWHFRUUHODFLRQDGDVHQWUHVt3RUORWDQWRVHDFXGHWDPELpQDHVWLPD-
FLRQHV7RELWGHOPLVPRPRGRFRPRORKDFH&DVWDxHGD5RGUtJXH]SXHV
pVWDVVRQFRQVLVWHQWHVEDMRFRUUHODFLyQVHULDO$PHPL\D$VtVH
UHSOLFDQORVWUHVPRGHORVPHQFLRQDGRVHQHOSiUUDIRDQWHULRUSHURFDPELDQGR
HOPpWRGRGHHVWLPDFLyQ
$GHPiVVHDFXGHDXQDWHUFHUDDOWHUQDWLYDGHHVWLPDFLyQTXHLPSOLFDFRQ-
vertir Moral_tributaria HQXQDYDULDEOHGLFRWyPLFD\HPSOHDUXQDUHJUHVLyQ
3URELW(QHVWHFDVRODYDULDEOHHQGyJHQDHVXQDGXPP\LJXDODXQRVLMo-
ral_tributariaDOFDQ]DVXPi[LPRYDORUORFXDOVHGDFXDQGRXQFRQWULEX\HQWH
FRQVLGHUHTXHSDUDQDGDHVMXVWLÀFDEOHHYDGLU\FHURHQRWURFDVR'HOPLVPR
PRGRTXHFRQODVRWUDVGRVWpFQLFDVGHHVWLPDFLyQVHHPSOHDQWUHVPRGHORV
TXHGLÀHUHQVyORHQODLQFRUSRUDFLyQGHOtQGLFHGH.DNZDQL\GHVXLQWHUDFFLyQ
con Condición_económica.
/RVFRHÀFLHQWHVHVWLPDGRVDWUDYpVGHORVPRGHORV7RELWUHSUHVHQWDQGLUHF-
WDPHQWHHOHIHFWRPDUJLQDOTXHWLHQHFDGDXQDGHODVYDULDEOHVH[SOLFDWLYDVHQ
el valor medio de Moral_tributaria. No obstante, en el caso de los modelos
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FXDGURSHURQRVXPDJQLWXG3DUDHVWR~OWLPRVHGHEHQFDOFXODUORVHIHFWRV
PDUJLQDOHVTXHVHSUHVHQWDQHQHOFXDGUR
(V LPSRUWDQWH PHQFLRQDU TXHODV HVWLPDFLRQHVGHOFXDGUR QR LQFOX\HQ
GXPPLHVDVRFLDGDVDFDGDSDtVSXHVGHRWURPRGRQRVHSRGUtDQLGHQWLÀFDU
FODUDPHQWHORVHIHFWRVGHDOJXQDVYDULDEOHVFRQWH[WXDOHVFDVRGHORVLQGLFDGRUHV
GHHTXLGDGWULEXWDULD\GHSHUFHSFLyQQDFLRQDOGHODFRUUXSFLyQSRUHMHPSOR
$GHPiVODSRVLEOHLQFRUSRUDFLyQGHWDOHVHIHFWRVÀMRVJHQHUDUtDSUREOHPDVGH
FRUUHODFLyQFRQODVYDULDEOHVFRQWH[WXDOHV\DPHQFLRQDGDVORTXHFRQGLFLRQDUtD
ODLQWHUSUHWDFLyQGHORVFRHÀFLHQWHV
/DHFXDFLyQ>@PXHVWUDODHVSHFLÀFDFLyQHVWUXFWXUDOPiVFRPSOHWDGHORV
PRGHORVTXHVHSUHVHQWDQHQHOFXDGURHVGHFLUDTXHOODTXHLQFRUSRUDDGHPiV
GHODVYDULDEOHVGHFRQWUROORVtQGLFHVGH$WNLQVRQ3ORWQLFNGH.DNZDQL\OD
LQWHUDFFLyQHQWUHHVWH~OWLPR\ODFRQGLFLyQHFRQyPLFDGHOHQFXHVWDGR6HGHEH
DFODUDUTXHSHVHDODUHSUHVHQWDFLyQHVWUXFWXUDOVHWUDWDGHPRGHORVSUREDELOtVWL-
FRVGHPRGRTXHODVUHODFLRQHVQRVRQOLQHDOHV\ Moral _ tributariaic* VHUHÀHUH
DXQIDFWRUODWHQWHFRPRORHVODPRUDOÀVFDOGHXQLQGLYLGXR
Cuadro 2
La moral tributaria y sus potenciales determinantes
Técnica de estimación Probit ordenado Tobit Probit
Dummy = 1
Variable dependiente Moral_tributaria
si Moral_tributaria = 9
Modelo 1 2 3 4 5 6 7 8 9
143
Fuente: elaboración propia.
144 Víctor Mauricio Castañeda Rodríguez
Cuadro 3
ȱȱȱȱȱŗǰȱŘǰȱřǰȱŝǰȱŞȱ¢ȱşȱȱȱŘ
Técnica de estimación Probit ordenado Probit
Dummy = 1
Variable dependiente Moral_tributaria
si Moral_tributaria = 9
Modelo 1 2 3 7 8 9
AtkinsonISRP –1.214 –1.094 –1.095 0.201 0.377 0.379
KakwaniISRP 0.529 0.906 0.833 1.271
KakwaniISRP×Condición_
–0.162 –0.186
económica
Moralidad 0.173 0.174 0.174 0.259 0.261 0.261
Cont_honestos 4.169e-4 4.246e-4 4.226e-4 8.131e-4 8.095e-4 8.063e-4
Practicante –0.026 –0.025 –0.025 –0.042 –0.038 –0.039
Educación 0.006 0.006 0.006 0.008 0.008 0.008
Corrupción_ind –0.058 –0.057 –0.056 –0.040 –0.036 –0.036
Corrupción_nal –0.024 –0.027 –0.027 –0.026 –0.030 –0.030
Democracia 0.011 0.011 0.011 0.013 0.012 0.012
Condición_económica 0.020 0.022 0.092 0.027 0.030 0.111
Edad 0.001 0.002 0.002 0.002 0.002 0.002
Casado –0.007 –0.008 –0.008 –0.018 –0.020 –0.020
Fatiga_tributaria_1 –0.038 –0.027 –0.027 –0.044 –0.027 –0.027
Observaciones 10 831
DZȱȱȱȱȱȱȱàȱȱȱȱȱ¤ȱȱȱ-
pectivos efectos marginales la probabilidad de que Moral_tributaria fuera igual a 9.
Fuente: elaboración propia.
(QORVVXEtQGLFHVDSDUHFHQGRVVtPERORVi\cGRQGHHOSULPHURGLIHUHQFLDD
FDGDHQFXHVWDGR\HOVHJXQGRGLVWLQJXHHQWUHDWULEXWRVSDUWLFXODUHVDFDGDSDtV
FDVRGHORVLQGLFDGRUHVGHLQHTXLGDGWULEXWDULDRODSHUFHSFLyQQDFLRQDOGHOD
FRUUXSFLyQ$GHPiVc1–9 VHDVRFLDFRQFDGDXQRGHORVQXHYHLQWHUFHSWRVUHOD-
cionados con la escala de medición de la variable ordenada.
La equidad del sistema tributario y su relación con la moral tributaria 145
$QWHVGHSDVDUDGLVFXWLUORVUHVXOWDGRVH[SXHVWRVHQORVFXDGURV\FRQ-
YLHQHPRVWUDUDOJXQDVUHJUHVLRQHVFRPSOHPHQWDULDVHQTXHVHLQFOX\HSDUDFDGD
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.DNZDQL\GHPiVYDULDEOHVGHFRQWUROVLQFRQVLGHUDUHOtQGLFHGH$WNLQVRQ3ORW-
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HQWUHHOtQGLFHGH.DNZDQL\ODFRQGLFLyQHFRQyPLFDGHOLQGLYLGXR(VWRVHKDFH
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\DVHDKRUL]RQWDORYHUWLFDOQRLQFLGHHQORVUHVXOWDGRVJHQHUDOHVGHHVWHWUDEDMR
Cuadro 4
Regresiones complementarias al cuadro 2
Técnica de estimación Probit ordenado Tobit Probit
Dummy = 1
Variable dependiente Moral_tributaria
si Moral_tributaria = 9
Modelo 10 11 12 13 14 15
KakwaniISRP 1.401*** 2.339*** 4.202*** 7.284*** 2.064*** 3.158***
KakwaniISRP×Condición_
–0.403 –1.322 –0.466
económica
Moralidad 0.436*** 0.436*** 1.307*** 1.306*** 0.654*** 0.653***
Cont_honestos 0.001** 0.001** 0.003** 0.003** 0.002*** 0.002***
Practicante –0.055** –0.055** –0.171** –0.173** –0.099*** –0.100***
Educación 0.015*** 0.015*** 0.047*** 0.046*** 0.020*** 0.019***
Corrupción_ind –0.147*** –0.146*** –0.437*** –0.434*** –0.089** –0.088**
Corrupción_nal –0.067*** –0.067*** –0.204*** –0.205*** –0.076*** –0.077***
Democracia 0.027*** 0.027*** 0.080*** 0.080*** 0.030*** 0.030***
Condición_económica 0.060*** 0.235* 0.184*** 0.758** 0.074*** 0.276*
Edad 0.004*** 0.004*** 0.012*** 0.012*** 0.005*** 0.005***
Casado –0.024 –0.024 –0.067 –0.067 –0.050* –0.050*
Fatiga_tributaria_1 –0.070** –0.071** –0.224** –0.227** –0.066* –0.067*
Constante –3.345*** –4.665*** –6.269*** –6.735***
Observaciones 10 831
ȱŘ 0.128 0.128 0.121 0.121 0.276 0.276
DZȱȘȱęȱȱŗŖƖDzȱȘȘȱęȱȱśƖDzȱȘȘȘȱęȱȱŗƖǯȱȱȱȱ
notas del cuadro 2.
Fuente: elaboración propia.
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\WDQWRHTXLGDGKRUL]RQWDOFRPRSURJUHVLYLGDGGHO ISRPORFXDOFRQVWLWX\HHO
146 Víctor Mauricio Castañeda Rodríguez
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cuadro 1.
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$GLFLRQDOPHQWHFXDQGRVHLQFRUSRUDHOJUDGRGHSURJUHVLYLGDGGHOVLVWHPD
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ORVUHVXOWDGRVH[SUHVDQTXHODPRUDOWULEXWDULD\ODSURJUHVLYLGDGVHFRUUH-
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en la recaudación.
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La equidad del sistema tributario y su relación con la moral tributaria 147
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148 Víctor Mauricio Castañeda Rodríguez
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ќћѐљѢѠіќћђѠ
Usualmente, tras una crisis económica, como la ocurrida en 2008, los gobiernos
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La equidad del sistema tributario y su relación con la moral tributaria 149
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