Determinantes del fraude fiscal en América Latina en el año 2015

Abstract

This paper analyses the relationship among the tax compliance, personal and institutional determinants of the probability of non-compliance. Thus, the fundamental achievement of this study is the analysis of socio-economic, demographic and institutional factors that modify the probability of non-compliance. The methodology used is a Probit binary election model. Although this work is not focused to discuss the credibility of institutions, an important result is the formulation of a conjecture relative to the concept of credibility regarding the society and the institutions in Latin American.