Clarificando tax morale: Revisión sistemática de literatura apoyada con inteligencia artificial

Alejandra Ubilla Ubilla; Diana Bustamante Garrido; Luis Pinuer Pinuer

doi:10.31637/epsir-2025-725

Authors

Alejandra Ubilla Ubilla Universidad Santo Tomás https://orcid.org/0009-0005-2450-4814
Diana Bustamante Garrido Andrés Bello University https://orcid.org/0009-0005-4474-7434
Luis Pinuer Pinuer Saint Thomas Aquinas University

DOI:

https://doi.org/10.31637/epsir-2025-725

Keywords:

Compliance, tax morale, dimensionality, conceptualization, taxes, artificial intelligence, systematic literature review, tax evasion

Abstract

Introduction: Tax morale is a variable that is positively correlated with tax compliance, and despite its importance, its conceptualization, determinants and dimensionality are still not completely clear, which is why the objective of this research is to clarify its definition, dimensionality and scope. Methodology: This research carries out a systematic literature review using artificial intelligence on 147 articles published since 2018. Results: The findings reveal that tax morale is understood as the intrinsic motivation of taxpayers to pay taxes, influenced by social and cultural factors of a nature. multidimensional (individual and business), measured mainly with the World Values Survey and the European Values Study Survey. Discussion: The main implication of the study is that it confirms the importance of tax morale in tax compliance and its potential improvement through well-founded policies. Conclusions: This document is relevant for researchers who wish to deepen the study of the tax morale and tax compliance variables, representing an important tool to visualize future lines of research, and validate the use of artificial intelligence, as a support tool in systematic reviews of literature.

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Author Biographies

Alejandra Ubilla Ubilla, Universidad Santo Tomás

He is a public accountant and auditor, holds a Master's degree in Taxation, and is a doctoral candidate in Business Administration at the University of Chile. His professional career is closely tied to teaching and research in taxation. He began as a coordinator at the Tax Studies Center at the University of Chile and served as the editor of the University of Chile's Tax Studies Journal. Through his work at this institution, he discovered his passion for research and teaching, which led him to teach at INACAP, the University of Chile, and the University of Talca. He currently works as a full-time professor at the University of Santo Tomás in Chile, where he is involved in undergraduate teaching, area coordination, and research.

Diana Bustamante Garrido, Andrés Bello University

She holds a Master's degree and is a finance lecturer at Andrés Bello University in Chile, within the Faculty of Economics and Business. She is also a doctoral candidate in Business Administration at the University of Chile, specializing in Finance. She teaches courses at the School of Business Engineering, such as Financial Management, Financial Analysis, and Corporate Finance. Additionally, she is part of the Faculty of Life Sciences at the same university, where she teaches courses in Biotechnology Engineering, including Principles of Management and Finance, and Project Evaluation. Her main research interests include behavioral finance, financial market volatility, and financial literacy.

Luis Pinuer Pinuer, Saint Thomas Aquinas University

Bioengineer from the University of Concepción, Chile. Master’s in Engineering Sciences and PhD in Engineering Sciences from the Pontifical Catholic University of Chile. He also holds a Diploma in Data Science and has over 5 years of experience in the field of data science. He is an expert in the development of machine learning and artificial intelligence applications across various fields of study, including agriculture, mining, biological sciences, real estate investment, and education.

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