Clarificando tax morale: Revisión sistemática de literatura apoyada con inteligencia artificial
DOI:
https://doi.org/10.31637/epsir-2025-725Palabras clave:
tax morale, evasión fiscal, dimensionalidad, conceptualización, impuestos, inteligencia artificial, revisión sistemática de literatura, cumplimiento tributarioResumen
Introducción: Tax morale es una variable que se correlaciona positivamente con el cumplimiento fiscal, y a pesar de su importancia, aún no está completamente clara su conceptualización, determinantes y dimensionalidad, es por esto que el objetivo de esta investigación es aclarar su definición, dimensionalidad y alcance. Metodología: Esta investigación realiza una revisión sistemática de literatura utilizando inteligencia artificial a 147 artículos publicados desde 2018. Resultados: Los hallazgos revelan que tax morale se entiende como la motivación intrínseca de los contribuyentes para pagar impuestos, influida por factores sociales y culturales, de carácter multidimensional (individual y empresarial), medida principalmente, con la Encuesta Mundial de Valores y la Encuesta European Values Study. Discusión: La principal implicancia del estudio es que confirma la importancia de la moral fiscal en el cumplimiento tributario y su potencial mejora a través de políticas bien fundamentadas. Conclusiones: Este documento es relevante para investigadores, que deseen profundizar en el estudio de las variables tax morale y cumplimiento tributario, representando una importante herramienta para visualizar futuras líneas de investigación, y validar la utilización de inteligencia artificial, como herramienta de apoyo en revisiones sistemáticas de literatura.
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Derechos de autor 2024 Alejandra Ubilla Ubilla, Diana Bustamante Garrido, Luis Pinuer Pinuer
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