Impact of the Tax Culture on Socioeconomic Development from the Theory of Tax Compliance; [Impacto de la cultura tributaria en el desarrollo socioeconómico desde la Teoría del Cumplimiento Fiscal]

Vista sencilla de ítem
dc.contributor.affiliationAdarve Henao J.O., Universidad Cooperativa de Colombia, Colombia
dc.contributor.affiliationBetancur H.D., Universidad de Medellín, Colombia
dc.contributor.affiliationVargas-González C., Universidad Cooperativa de Colombia, Colombia
dc.contributor.authorAdarve Henao J.O.; Betancur H.D.; Vargas-González C.
dc.date.accessioned2025-04-28T22:09:41Z
dc.date.available2025-04-28T22:09:41Z
dc.date.issued2024
dc.descriptionThe purpose of this study is to conduct a theoretical analysis of the causal relationship between tax culture and socioeconomic development, from the theory of tax compliance, seeking to understand the effectiveness of taxes as a tool to improve socioeconomic development indicators in accordance with SDG 10.4, which seeks to eradicate poverty, protect the planet, and ensure prosperity for all. The regulatory obligation to pay taxes has been characterized by a punitive and coercive approach, coupled with corruption and lack of accountability of the State, which increases tax evasion. It is therefore necessary to understand how citizens view taxes, whether as a legal obligation or as a moral contribution to the common good. The research is qualitative in approach, making use of the Prisma technique, to conduct the literature review of 139 scientific articles in the Scopus database. In addition, the Vos viewer software allowed identifying the clusters of tax compliance, tax duties, fiscal impact, and governance, offering a vision of the relationship between tax culture, socioeconomic development, and tax compliance theory, outlining avenues for future research and tax policies. The results obtained highlight the importance of designing tax strategies with a positive and harmonious approach with the taxpayer, to improve tax collection. © 2024, Universidad del Zulia. All rights reserved.
dc.identifier.doi10.52080/rvgluz.29.e12.52
dc.identifier.instnameinstname:Universidad de Medellínspa
dc.identifier.issn13159984
dc.identifier.reponamereponame:Repositorio Institucional Universidad de Medellínspa
dc.identifier.repourlrepourl:https://repository.udem.edu.co/
dc.identifier.urihttp://hdl.handle.net/11407/8844
dc.language.isospa
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativasspa
dc.publisher.programContaduría Públicaspa
dc.relation.citationendpage1751
dc.relation.citationissue12
dc.relation.citationstartpage1732
dc.relation.citationvolume29
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85213304703&doi=10.52080%2frvgluz.29.e12.52&partnerID=40&md5=180d9b69b965aff61a44b092577d374a
dc.relation.referencesAbid S., Dammak S., Corporate social responsibility and tax avoidance: the case of French companies, Journal of Financial Reporting and Accounting, 20, 3–4, pp. 618-638, (2022)
dc.relation.referencesAlasfour F., Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan, Journal of Business Ethics, 155, 1, pp. 243-258, (2019)
dc.relation.referencesAlesina A., Rodrik D., Distributive politics and economic growth, Quarterly Journal of Economics, 109, 2, pp. 465-490, (1994)
dc.relation.referencesAlm J., Tax evasion, technology, and inequality, Economics of Governance, 22, 4, pp. 321-343, (2021)
dc.relation.referencesAlm J., Torgler B., Do Ethics Matter? Tax Compliance and Morality, Journal of Business Ethics, 101, 4, pp. 635-651, (2011)
dc.relation.referencesAndreoni J., Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving, The Economic Journal, 100, 401, (1990)
dc.relation.referencesInforme de Sostenibilidad, (2021)
dc.relation.referencesBanerjee R., Boly A., Gillanders R., Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers, Journal of Economic Behavior and Organization, 197, pp. 179-194, (2022)
dc.relation.referencesBarberan N., Santillan R., Bastidas T., Pena M., Tax behavior of microenterprises in Ecuador, Revista Venezolana de Gerencia, 27, 98, pp. 666-679, (2022)
dc.relation.referencesBatrancea L. M., Nichita A., De Agostini R., Batista F., Forte D., de Paiva S., Roux-Cesar A. M., Nedev B., Vitek L., Pantya J., Salamzadeh A., Nduka E. K., Kudla J., Kopyt M., Pacheco L., Maldonado I., Isaga N., Benk S., Budak T., A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries, Financial Innovation, 8, 1, pp. 1-23, (2022)
dc.relation.referencesBejakovic P., Bezeredi S., Determinants of Tax Morale in Croatia: An Ordered Logit Model, Business Systems Research, 10, 2, pp. 37-48, (2019)
dc.relation.referencesBellon M., Dabla-Norris E., Khalid S., Lima F., Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru, Journal of Public Economics, 210, (2022)
dc.relation.referencesBiondo A. E., Burgio G., Pluchino A., Puglisi D., Taxation and evasion: a dynamic model, Journal of Evolutionary Economics, 32, 3, pp. 797-826, (2022)
dc.relation.referencesBonilla E., La cultura tributaria como herramienta de política fiscal: la experiencia de Bogotá, Resumen. Revista Ciudades, Estados y Política, 1, 1, pp. 21-35, (2014)
dc.relation.referencesBurrell G., Morgan G., Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life, Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life, (1979)
dc.relation.referencesCapasso S., Cicatiello L., De Simone E., Gaeta G. L., Mourao P. R., Fiscal transparency and tax ethics: does better information lead to greater compliance?, Journal of Policy Modeling, (2020)
dc.relation.referencesCastro L., Scartascini C., Tax compliance and enforcement in the pampas evidence from a field experiment, Journal of Economic Behavior and Organization, 116, pp. 65-82, (2015)
dc.relation.referencesChan H. F., Supriyadi M. W., Tor-gler B., Trust and Tax Mo-rale, The Oxford Handbook of Social and Political Trust, pp. 497-533, (2018)
dc.relation.referencesCiziceno M., Pizzuto P., Life satisfaction and tax morale: The role of trust in government and cultural orientation, Journal of Behavioral and Experimental Economics, 97, (2022)
dc.relation.referencesConcha T., Ramirez J., Acosta O., Tributación en Colombia: reformas, evasión y equidad Notas de estudio, Estudios Y Perspectivas, 35, (2017)
dc.relation.referencesDaniere A., Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education, 360, 1, pp. 208-209, (1965)
dc.relation.referencesDelgado-Rodriguez M. J., De Lucas-Santos S., Tax compliance, public spending and happiness in Europe, Corporate Governance (Bingley), 22, 3, pp. 577-591, (2022)
dc.relation.referencesDi Gioacchino D., Fichera D., Tax evasion and tax morale: A social network analysis, European Journal of Political Economy, 65, (2020)
dc.relation.referencesDonthu N., Kumar S., Mukherjee D., Pandey N., Lim W. M., How to conduct a bibliometric analysis: An overview and guidelines, Journal of Business Research, 133, pp. 285-296, (2021)
dc.relation.referencesDonthu N., Kumar S., Pandey N., Gupta P., Forty years of the International Journal of Information Management: A bibliometric analysis, International Journal of Information Management, 57, (2021)
dc.relation.referencesDreze J., Sen A., India: Economic Develop-ment and Social Opportunity, (1990)
dc.relation.referencesEcheverria W. S. A., Ex ante evaluation of the basic income in Ecuador: Effects on poverty and inequality, Trimestre Economico, 88, 351, pp. 807-830, (2021)
dc.relation.referencesEriksen K., Fallan L., Tax knowledge and attitudes towards taxation
dc.relation.referencesA report on a quasi-experiment, Journal of Economic Psychology, 17, 3, pp. 387-402, (1996)
dc.relation.referencesFatemi D., Hasseldine J., Hite P., The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice, Journal of Business Ethics, 164, 1, pp. 133-149, (2020)
dc.relation.referencesFeltenstein A., Martinez-Vazquez J., Datta B., Fatehin S., A general equilibrium model of Value Added Tax evasion: an application to Pakistan, International Economics and Economic Policy, 19, 3, pp. 537-556, (2022)
dc.relation.referencesFernandez S., Herrera E., Tamayo L., Rojas A., Luz M., La evasión de impuesto como variable económica negativa para Colombia Tax Evasion as a negative economic variable for Colombia, Revista ESPACIOS, 39, 50, (2018)
dc.relation.referencesFiss P. C., Case Studies and the Configurational Analysis of Organizational Phenomena, The SAGE Handbook of Case-Based Methods, pp. 424-440, (2012)
dc.relation.referencesForteza A., Noboa C., Perceptions of institutional quality and justification of tax evasion, Constitutional Political Economy, 30, 4, pp. 367-382, (2019)
dc.relation.referencesFotiadis K., Chatzoglou P., The tax morale of exhausted taxpayers. The case of Greece, Constitutional Political Economy, 2021, pp. 1-24, (2021)
dc.relation.referencesGalindo M. A., Gobernanza, política fiscal y crecimiento económico, Información Comercial Española, ICE: Revista de Economía, 835, pp. 25-34, (2007)
dc.relation.referencesGavious I., Livne G., Chen E., Does tax avoidance increase or decrease when tax enforcement is stronger? Evidence using CSR heterogeneity perspective, International Review of Financial Analysis, 84, (2022)
dc.relation.referencesGonzalez F., ¿Qué es un paradigma? Análisis teórico, conceptual y psicolingüístico del término, Investigacion y Postgrado, 20, 1, pp. 13-54, (2005)
dc.relation.referencesGribnau H., Dijkstra C., Social Contract and Beyond: Sociability, Reciprocity and Tax Ethics, Ethics and Taxation, pp. 47-90, (2020)
dc.relation.referencesGuerra A., Harrington B., Why do people pay taxes? Explaining tax compliance by individuals, Chapters, pp. 355-373, (2021)
dc.relation.referencesGuerra A., Harrington B., Regional variation in tax compliance and the role of culture, Economia Politica, pp. 1-14, (2022)
dc.relation.referencesHerbas-Torrico B., Gonzales-Rocha E. A., Análisis de las causas del cumplimiento y evasión tributaria: Evidencia de Bolivia
dc.relation.referencesAn analysis of causes for tax compliance and tax evasion: Evidence from Bolivia, Revista Perspectivas, 46, pp. 119-184, (2020)
dc.relation.referencesHoyos V., Las causas de la evasión tributaria en Colombia, Desafíos de la planificación fiscal frente a las normas antiabuso, (2021)
dc.relation.referencesIvanyna M., Moumouras A., Rangazas P., The culture of corruption, tax evasion, and economic growth, Economy Inpuiry, 54, 1, pp. 520-542, (2016)
dc.relation.referencesKacem H., Brahim Omri M. A., Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies, Journal of Financial Reporting and Accounting, 20, 3–4, pp. 639-666, (2022)
dc.relation.referencesKhalil S., Sidani Y., Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon, Journal of International Accounting, Auditing and Taxation, 47, (2022)
dc.relation.referencesKirchler E., Braithwaite V., The Economic Psychology of Tax Behaviour, The Economic Psychology of Tax Behaviour, pp. 1-243, (2007)
dc.relation.referencesKlein H. S., Estudiar la desigualdad: contribuciones de historia, Historia Mexicana, 70, 3, pp. 1437-1473, (2021)
dc.relation.referencesKondelaji M. H. H., Sameti M., Amiri H., Moayedfar R., Analyzing determinants of tax morale based on social psychology theory: Case study of Iran, Iranian Economic Review, 20, 4, pp. 581-598, (2016)
dc.relation.referencesKong D., Xiong M., Qin N., Business Tax reform and CSR engagement: Evidence from China, International Review of Financial Analysis, 82, (2022)
dc.relation.referencesKorchmina E., Peer pressure: The puzzle of aristocrats’ tax compliance in early nineteenth-century Moscow, Economic History Review, 75, 3, pp. 779-800, (2022)
dc.relation.referencesKouam J. C., Asongu S. A., Effects of taxation on social innovation and implications for achieving sustainable development goals in developing countries: A literature review, International Journal of Innovation Studies, 6, 4, pp. 259-275, (2022)
dc.relation.referencesKuznets S., Economic Growth and Income Inequality, The American Economic Review, (1955)
dc.relation.referencesLamantia F., Pezzino M., Social norms and evolutionary tax compliance, Manchester School, 89, 4, pp. 385-405, (2021)
dc.relation.referencesLanghelle O., Sustainable development: Exploring the ethics of Our Common Future, International Political Science Review, 20, 2, pp. 129-149, (1999)
dc.relation.referencesLarysa M., Oksana M., Kateryna P., Tetiana V., Viktoriia H., Financial and taxation aspects of tourism activities development, International Journal of Management, 11, 3, pp. 287-293, (2020)
dc.relation.referencesLechner N., Desafíos de un Desarrollo Humano: individualización y capital social, Instituciones y Desarrollo, 7, (2000)
dc.relation.referencesLora E., Benitez M., Gutierrez D., Mejia L. F., Para R. E., Olombia U. N. A. C., Covid P., POST-COVID-19 Coordinadores y editores, (2021)
dc.relation.referencesMendoza H. A., Campo J. A., Clavijo P. H., Mendoza H. A., Campo J. A., Clavijo P. H., Tributación y dinámica económica regional en Colombia, Revista Finanzas y Política Económica, 14, 1, pp. 207-244, (2022)
dc.relation.referencesMickiewicz T., Rebmann A., Sauka A., To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment, Journal of Business Ethics, 157, 1, pp. 75-93, (2019)
dc.relation.referencesMoher D., Liberati A., Tetzlaff J., Altman D. G., Grp P., Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement (Reprinted from Annals of Internal Medicine), Physical Therapy, 89, 9, pp. 873-880, (2009)
dc.relation.referencesMontoya J. W. P., Rodriguez J. C. F., Cabrera R. S., Aproximación a la percepción social sobre el sistema tributario colombiano a partir de una revisión teórica, Económicas CUC, 41, 2, pp. 197-210, (2020)
dc.relation.referencesNgah Z. A., Ismail N., Abd Hamid N., A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises, Accounting Research Journal, 35, 3, pp. 349-363, (2022)
dc.relation.referencesNorth D., Institutions, Institutional Changeand Economic Performance, (1990)
dc.relation.referencesParwati N. M. S., Muslimin, Adam R., Totanan C., Yamin N. Y., Din M., The effect of tax morale on tax evasion in the perspective of Tri Hita Karana and tax framing, Accounting, 7, 6, pp. 1499-1506, (2021)
dc.relation.referencesPerez G., Sanchez R., Logística para la producción, la distribución y el comercio, Facilitación, comercio y logística en América Latina y el Caribe, 369, pp. 1564-4227, (2019)
dc.relation.referencesPerez-Escoda A., WOS Y SCOPUS: Los grandes aliados de todo investigador – Comunicar, (2017)
dc.relation.referencesPlazas Vega M., Derecho de la Hacienda Pública y Derecho Tributario, (2005)
dc.relation.referencesRashid M. H. U., Uddin N., Haque M. S., Hossain S. Z., Good governance and tax evasion: mediating effect of socioeconomic conditions, Asia-Pacific Journal of Regional Science, 6, 2, pp. 759-776, (2022)
dc.relation.referencesRidder H. G., The theory contribution of case study research designs, Business Research, 10, 2, pp. 281-305, (2017)
dc.relation.referencesRoman A., Czudaj R., Hien Nguyen T., St H., Thang Wrd D., Tu Liem Dist B., The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam, Economies 2022, 10, (2022)
dc.relation.referencesRostow W. W., The Stages of Economic Growth: A non-communist manifesto, (1991)
dc.relation.referencesRudyanto A., Utama S., Martani D., Adhariani D., Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency, Social Responsibility Journal, 18, 3, pp. 619-635, (2022)
dc.relation.referencesSaksessia D., Firmansyah A., The role of corporate governance on earnings quality from positive accounting theory framework, International Journal of Scientific and Technology Research, 9, 1, pp. 808-820, (2020)
dc.relation.referencesSchaltegger C., Torgler B., Tax morale and fiscal policy, (2005)
dc.relation.referencesSchlosser R. W., Wendt O., Bhavnani S., Nail-Chiwetalu B., Use of information-seeking strategies for developing systematic reviews and engaging in evidence-based practice: the application of traditional and comprehensive Pearl Growing. A review, International Journal of Language & Communication Disorders, 41, 5, pp. 567-582, (2006)
dc.relation.referencesSheridan T. T., Management accounting in global European corporations: Anglophone and continental viewpoints, Management Accounting Research, 6, 3, pp. 287-294, (1995)
dc.relation.referencesSlemrod J., Yitzhaki S., Tax Avoidance, Evasion, and Administration, Handbook of Public Economics, 3, pp. 1423-1470, (2002)
dc.relation.referencesSnavely K., State Taxation of Interstate Sales: Enforcement Problems and Prospects, Public Budgeting & Finance, 10, 2, pp. 60-71, (1990)
dc.relation.referencesStake R., Qualitative Case Studies, The Sage Handbook of Qualitative Research, pp. 443-466, (2005)
dc.relation.referencesStiglitz J. E., Sen A., Fitoussi J.-P., Report by the Commission on the Measurement of Economic Performance and Social Progress, (2009)
dc.relation.referencesVincent O., Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria, Cogent Business and Management, 8, 1, (2021)
dc.relation.referencesWhetten D. A., What Constitutes a Theoretical Contribution?, Academy of Management Review, 14, 4, pp. 490-495, (1989)
dc.relation.referencesWiebe K. S., Lutz C., Endogenous technological change and the policy mix in renewable power generation, Renewable and Sustainable Energy Reviews, 60, pp. 739-751, (2016)
dc.relation.referencesYepes-Nunez J. J., Urrutia G., Romero-Garcia M., Alonso-Fernandez S., Declaración PRISMA 2020: una guía actualizada para la publicación de revisiones sistemáticas, Revista Española de Cardiología, 74, 9, pp. 790-799, (2021)
dc.relation.referencesZandi G. R., Aslam A., Elwahj A. S. M., Factors hindering taxpayers towards tax compliance in Malaysia, International Journal of Economic Perspectives, 10, 4, pp. 190-196, (2016)
dc.relation.referencesZeng J., Zhang J., Education policies and development with threshold human capital externalities, Economic Modelling, 108, (2022)
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.sourceRevista Venezolana de Gerencia
dc.sourceRev. Venez. Gerencia
dc.sourceScopus
dc.subjectSocio-economic development
dc.subjectState
dc.subjectTax culture
dc.subjectTaxpayers
dc.subjectAccountability
dc.subjectCorruption
dc.subjectCulture
dc.subjectPoverty
dc.subjectSocioeconomic conditions
dc.subjectSustainable Development Goal
dc.subjectTax reform
dc.subjectTheoretical study
dc.subjectSocio-economic development
dc.subjectState
dc.subjectTax culture
dc.subjectTaxpayers
dc.titleImpact of the Tax Culture on Socioeconomic Development from the Theory of Tax Compliance; [Impacto de la cultura tributaria en el desarrollo socioeconómico desde la Teoría del Cumplimiento Fiscal]
dc.typeArticle
dc.type.localArtículo revisado por paresspa
dc.type.versioninfo:eu-repo/semantics/publishedVersion

Archivos

Colecciones

Indexados Scopus