DETERMINANTES DE LA MORAL TRIBUTARIA EN LOS PAÍSES DEL PACÍFICO SUR DE AMÉRICA LATINA: ANÁLISIS TRANSVERSAL 2016

Abstract

This research analyze the tax morality based on the level of compliance with taxpayers' obligations, taking socio-economic variables into consideration. Age, sex, marital status, economic situation, occupation, religion and trust in government are variables that largely explain tax morality. As variables logit model was applied using the information from the Latinobarómetro questionnaire from 2016, with countries of South Pacific, Latin America. The main conclusion that tax morality is explained by different variables and not all are equal for the countries studied. The variable with the greatest impact for Chile was education, in Colombia, the marital status, in Peru it was the age and in Ecuador the personal economic situation.