La Equidad Del Sistema Tributario y Su Relación Con La Moral Tributaria. Un Estudio para América Latina

Investigación Económica, vol. LXXVI, núm. 299, enero-marzo de 2017, pp. 125-152.
La equidad del sistema tributario y su relación con la

moral tributaria. Un estudio para América Latina
Víctor Mauricio Castañeda Rodrígueza
Resumen
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Abstract
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tQGLFHHVLJXDODFHURFRQGLFLyQTXHVHYDSHUGLHQGRHQODPHGLGDTXHVXYDORU
aumenta (CEPAL
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TXHVHHQFXHQWUDHQWUH²\eVWHVHFDOFXODFRPRODGLIHUHQFLDHQWUHHO*LQL
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¤ęȱŗ
Índices de Atkinson-Plotnick y Kakwani relativos
al іѠџѝȱȱ·ȱȱǻŘŖŗŗǼ
0.6 0.06
0.5 0.05
0.4 0.04
0.3 0.03
0.2 0.02
0.1 0.01
0 0
Argentina
Costa Rica
Colombia
Brasil
Nicaragua
El Salvador
Honduras
Ecuador
Chile
Venezuela
Dominicana
México
República
Panamá
Paraguay
Perú
Uruguay
Índice de Kakwani Índice de Atkinson-Plotnick
Fuente: elaboración propia con base en datos de ѐђѝюљȬіђѓȱ(2014). El índice de Kakwani se

ȱȱȱȱ£ȱȱ¤ęȱ¢ȱȱÇȱȱȬȱȱȱȱǯȱ
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FULWHULRVSDUWLFXODUHV3RUHMHPSORORVtQGLFHVGH.DNZDQLRHOGH6XLWV
FLWDGRSRU3DVFXDO\6DUDELDSUHVWDQDWHQFLyQDODFXUYDGHFRQFHQWUDFLyQ
GHXQWULEXWRPLHQWUDVTXHRWURVFRPRHOGH0XVJUDYH\7KLQRHOGH5H\-
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GHOLQJUHVR6LQHPEDUJRVHGHWHUPLQyWUDEDMDUFRQHOtQGLFHGH.DNZDQLSRU
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del ISRPHQSURPHGLRGHOSURGXFWRLQWHUQREUXWRPIB,VHJ~QGDWRVGHOD
OCDEORTXHOLPLWDVXFDSDFLGDGUHGLVWULEXWLYD\KDFHTXHLQGLFDGRUHVFRPR
ORVGRV~OWLPRVHVWpQDOUHGHGRUGHFHURORVLQGLYLGXRVHQJHQHUDOFRQVLGHUDQ
VLORVPLHPEURVPiVULFRVGHVXFRPXQLGDGSDJDQPD\RUHVLPSXHVWRVDXQTXH
QRUPDOPHQWH QR VRQ FRQVFLHQWHV GH OD UHFDXGDFLyQ WRWDO FRUUHVSRQGLHQWH D
FLHUWDIXHQWHLPSRVLWLYD\ODPD\RUGLVSRQLELOLGDGGHGDWRV
$VLPLVPRKD\GLYHUVDVDOWHUQDWLYDVSDUDPHGLUODLQHTXLGDGKRUL]RQWDOFRPR
HOtQGLFHGH$WNLQVRQ3ORWQLFNRHOGH.LQJDPERVEDVDGRVHQODUHRUGHQDFLyQ
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FLWDGRSRU3HUURWH\$URQVRQet alFLWDGRSRU3HUURWH
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FRQVLGHUDGRVSRU/DWLQREDUyPHWUR
$GHPiVGHORVtQGLFHVFRPHQWDGRVSUHYLDPHQWHWDPELpQVHFRQVLGHUyOD
H[WHQVLyQGHODFRUUXSFLyQPHGLGDSRU7UDQVSDUHQF\,QWHUQDWLRQDOSXHVHVWD
~OWLPDWLHQHHQFXHQWDODSHUFHSFLyQGHGLYHUVRVDJHQWHVHQWUHHOORVORVPLVPRV
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IHQyPHQR\QRVyORODH[SHULHQFLDSHUVRQDOVREUHHOPLVPRGHOLPLWDHOJUDGR
GHFXPSOLPLHQWRWULEXWDULR
(VGHFLUTXHHVWHHVWXGLRFRQVLGHUDQRVyORODVSHUFHSFLRQHVGHORVLQGLYLGXRV
\VXVFDUDFWHUtVWLFDVSHUVRQDOHVGDWRVSURYLVWRVSRU/DWLQREDUyPHWUR,
VLQRTXHWDPELpQLQFOX\HDOJXQRVIDFWRUHVREMHWLYRVRTXHSRUORPHQRVVRQ
SDUWLFXODUHVDFDGDSDtV(OFXDGURUHVXPHODVYDULDEOHVREMHWRGHOHMHUFLFLRHFR
QRPpWULFRTXHVHSURSRQHHQHVWHDUWtFXOR6HSUHVHQWDXQLQGLFDGRUGHPRUDOWUL-
EXWDULD\VXVSRVLEOHVGHWHUPLQDQWHVMXQWRDOVLJQRHVSHUDGRGHFDGDDVRFLDFLyQ
XQDEUHYHGHVFULSFLyQGHFDGDIDFWRU\ODVUHVSHFWLYDVIXHQWHVGHLQIRUPDFLyQ
HPSOHDGDV
&RQUHODFLyQDOHMHUFLFLRHFRQRPpWULFRTXHVLJXHVHGHEHFRQVLGHUDUTXH
Moral_tributaria HVXQDYDULDEOHGLVFUHWDTXHWRPDYDORUHVHQWUHFHUR\QXHYH
SRUORTXHVHSDUWHGHXQPRGHOR3URELWRUGHQDGR7TXHLQFRUSRUDWRGRVORV
IDFWRUHVH[SXHVWRVHQHOFXDGURDH[FHSFLyQGHOtQGLFHGH.DNZDQL8(QXQ
VHJXQGRPRGHORVHLQFOX\HHVHtQGLFHSDUDHVWDEOHFHUVLDORVLQGLYLGXRVWDPELpQ
OHVLPSRUWDTXHORVLPSXHVWRVVHDQSURJUHVLYRVFXDQGRVHWUDWDGHVHQWDUXQD
SRVLFLyQUHVSHFWRDOFXPSOLPLHQWRWULEXWDULR3RU~OWLPR\FRQVLGHUDQGRTXH
ODSURJUHVLYLGDGGHOVLVWHPDWULEXWDULRSRGUtDVHUXQDFDUDFWHUtVWLFDQRGHVHD-
EOHSDUDODSREODFLyQPiVULFD'RHUUHQEHUJ\3HLFKOVHLQFRUSRUDXQD
YDULDEOHGHLQWHUDFFLyQHQWUHHOtQGLFHGH.DNZDQL\Condición_económica,
FX\RFRHÀFLHQWHVHSUHVXPHQHJDWLYRVLODUHODFLyQHQWUHSURJUHVLYLGDG\PRUDO
WULEXWDULDHVGHFUHFLHQWHUHVSHFWRDOQLYHOGHLQJUHVR
6 6LODFRUUXSFLyQHVXQIHQyPHQRFRP~QXQHYDVRUSRGUtDHYLWDUVHUFDVWLJDGRVLDOVHUGHVFXELHUWR
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7 eVWDHVXQDSUiFWLFDXVXDOHQODOLWHUDWXUDYpDVHe.g., OCDE&DVWDxHGD5RGUtJXH]SRUTXH
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ȱŗ
140
La moral tributaria y sus determinantes
Variable Descripción Fuente
Víctor Mauricio Castañeda Rodríguez

ȱȱȱȱȱęȱȱàȱȱ- Elaboración propia
Moral_tributaria ȱȱȱǻȱęǼȱ¢ȱȱǻȱȱ con base en Latino-
ęǼǯȱ barómetro (2011)
Aȱȱȱ£ȱȱіѠџѝ. Su valor está
Índice de Atkinson-Plotnick
entre cero (completamente equitativo) y uno (totalmente
del ISRP (-)
inequitativo). ѐђѝюљȬіђѓ (2014,
Justicia tributaria
Índice de progresividad del іѠџѝ. Este índice está en el pp. 59-61)
Índice de Kakwani del ISRP
rango [–1, 1]; si es mayor (menor) que cero, el impuesto
(+)
es progresivo (regresivo).
Grado de importancia que para un ciudadano tiene ac-

tuar de un modo socialmente aceptable. Se calcula como
ȱȱȱ£ȱ¢ȱȱȱȱ¤ȱęȱ
Moralidad (+)
(en una escala de uno a diez) es simular estar enfermo
para no ir a trabajar, comprar algo que es robado o ad-
quirir algo que es pirata.
Normas y Latinobarómetro
contexto social àȱȱøȱȱȱȱȱ- (2011)
Cont_honestos (+)
mente los impuestos, en una escala de uno a cien.
ȱȱęȱȱȱȱȱȱ¢ȱȱ
Muy_practicante (?)
un valor igual a uno si el encuestado se considera “muy
Practicante (?)
practicante” o “practicante”, respectivamente.
Educación (+) Número de años de educación que informa el encuestado.
Grado de justicia
Se calcula para cada país como la diferencia entre diez y Transparency
percibida en la
Corrupción_nal (–) ȱÇȱȱàȱȱȱàȱǻѐѝі por su sigla International
relación Estado-
en inglés). (2011)
sociedad
àȱȱȱȱàǯȱ¢ȱȱȱ
Corrupción_ind (–) ȱȱȱȱȱȱȱȱȱȱȱ
algún acto de corrupción en los últimos doce meses.
ȱÇȱȱȱȱȱȱȱ
Ideología_pol (–)
ȱȱǻ£Ǽȱ¢ȱ£ȱǻǼǯ
Grado de justicia
percibida en la àȱȱ¤ȱ¤ȱȱȱȱ
La equidad del sistema tributario y su relación con la moral tributaria

relación Estado- que es el país en que reside, si para ella la democracia se
sociedad Democracia (+) ęȱȱȱȱȱȱǯ7 Si la última
condición se cumple, la variable toma un valor entre uno
(nada democrático) y diez (totalmente democrático).
ȱȱę£ȱȱȱàȱøǯȱȱ Latinobarómetro
ę£ȏ (+) variable toma un valor natural entre cero (ninguna con- (2011)
ę£Ǽȱ¢ȱȱǻȱę£Ǽǯ
àȱȱȱȱȱȱà-
mico del encuestado con base en las condiciones de su
Condición_económica (?)
vivienda, amueblado y apariencia. La escala va de cero
(muy malo) a cuatro (muy bueno).
Características del
contribuyente Asalariado (+) ¢ȱȱȱȱȱȱȱȱǯ
Mujer (?) ¢ȱȱȱȱȱȱȱȱǯ
Edad (+) Edad en años cumplidos del entrevistado.
Casado (?) ¢ȱȱȱȱȱȱȱȱǯ
ȱȱȱȱȱȱȱȱȱȱ
ȱȱ Fatiga_tributaria_1 (–)
impuestos que paga son “muy altos” o “altos” respecti-
los impuestos Fatiga_tributaria_2 (–)
vamente.
Ǳȱàȱȱȱȱȱȱàȱ¤ęǯ
9 6HLQFOX\HHVWDFRQGLFLyQSRUTXHXQDSHUVRQDYDORUDUiHOJUDGRHQTXHODGHPRFUDFLDVHH[SUHVDHQVXSDtVVLpVWDHVSUHFLVDPHQWHODIRUPDGH
141
JRELHUQRTXHSUHÀHUH
1RREVWDQWHORDQWHULRUXQDSUHRFXSDFLyQUHFXUUHQWHHQHVWHWLSRGHHMHUFLFLRV
HVODPXOWLFROLQHDOLGDGSUREOHPDTXHVHDVRFLDFRQODLQFRUSRUDFLyQGHYDULDEOHV
IXHUWHPHQWHFRUUHODFLRQDGDVHQWUHVt3RUORWDQWRVHDFXGHWDPELpQDHVWLPD-
FLRQHV7RELWGHOPLVPRPRGRFRPRORKDFH&DVWDxHGD5RGUtJXH]SXHV
pVWDVVRQFRQVLVWHQWHVEDMRFRUUHODFLyQVHULDO$PHPL\D$VtVH
UHSOLFDQORVWUHVPRGHORVPHQFLRQDGRVHQHOSiUUDIRDQWHULRUSHURFDPELDQGR
HOPpWRGRGHHVWLPDFLyQ
$GHPiVVHDFXGHDXQDWHUFHUDDOWHUQDWLYDGHHVWLPDFLyQTXHLPSOLFDFRQ-
vertir Moral_tributaria HQXQDYDULDEOHGLFRWyPLFD\HPSOHDUXQDUHJUHVLyQ
3URELW(QHVWHFDVRODYDULDEOHHQGyJHQDHVXQDGXPP\LJXDODXQRVLMo-
ral_tributariaDOFDQ]DVXPi[LPRYDORUORFXDOVHGDFXDQGRXQFRQWULEX\HQWH
FRQVLGHUHTXHSDUDQDGDHVMXVWLÀFDEOHHYDGLU\FHURHQRWURFDVR'HOPLVPR
PRGRTXHFRQODVRWUDVGRVWpFQLFDVGHHVWLPDFLyQVHHPSOHDQWUHVPRGHORV
TXHGLÀHUHQVyORHQODLQFRUSRUDFLyQGHOtQGLFHGH.DNZDQL\GHVXLQWHUDFFLyQ
con Condición_económica.
/RVFRHÀFLHQWHVHVWLPDGRVDWUDYpVGHORVPRGHORV7RELWUHSUHVHQWDQGLUHF-
WDPHQWHHOHIHFWRPDUJLQDOTXHWLHQHFDGDXQDGHODVYDULDEOHVH[SOLFDWLYDVHQ
el valor medio de Moral_tributaria. No obstante, en el caso de los modelos
SUREDELOtVWLFRV2SURELW\3URELWODVUHVSHFWLYDVHVWLPDFLRQHVQRVLJXHQXQD
IRUPDOLQHDO\SRUWDQWRVHSXHGHQDQDOL]DUVXVVLJQRV\VLJQLÀFDQFLDYpDVHHO
FXDGURSHURQRVXPDJQLWXG3DUDHVWR~OWLPRVHGHEHQFDOFXODUORVHIHFWRV
PDUJLQDOHVTXHVHSUHVHQWDQHQHOFXDGUR
(V LPSRUWDQWH PHQFLRQDU TXHODV HVWLPDFLRQHVGHOFXDGUR QR LQFOX\HQ
GXPPLHVDVRFLDGDVDFDGDSDtVSXHVGHRWURPRGRQRVHSRGUtDQLGHQWLÀFDU
FODUDPHQWHORVHIHFWRVGHDOJXQDVYDULDEOHVFRQWH[WXDOHVFDVRGHORVLQGLFDGRUHV
GHHTXLGDGWULEXWDULD\GHSHUFHSFLyQQDFLRQDOGHODFRUUXSFLyQSRUHMHPSOR
$GHPiVODSRVLEOHLQFRUSRUDFLyQGHWDOHVHIHFWRVÀMRVJHQHUDUtDSUREOHPDVGH
FRUUHODFLyQFRQODVYDULDEOHVFRQWH[WXDOHV\DPHQFLRQDGDVORTXHFRQGLFLRQDUtD
ODLQWHUSUHWDFLyQGHORVFRHÀFLHQWHV
/DHFXDFLyQ>@PXHVWUDODHVSHFLÀFDFLyQHVWUXFWXUDOPiVFRPSOHWDGHORV
PRGHORVTXHVHSUHVHQWDQHQHOFXDGURHVGHFLUDTXHOODTXHLQFRUSRUDDGHPiV
GHODVYDULDEOHVGHFRQWUROORVtQGLFHVGH$WNLQVRQ3ORWQLFNGH.DNZDQL\OD
LQWHUDFFLyQHQWUHHVWH~OWLPR\ODFRQGLFLyQHFRQyPLFDGHOHQFXHVWDGR6HGHEH
DFODUDUTXHSHVHDODUHSUHVHQWDFLyQHVWUXFWXUDOVHWUDWDGHPRGHORVSUREDELOtVWL-
FRVGHPRGRTXHODVUHODFLRQHVQRVRQOLQHDOHV\ Moral _ tributariaic* VHUHÀHUH
DXQIDFWRUODWHQWHFRPRORHVODPRUDOÀVFDOGHXQLQGLYLGXR
Cuadro 2
La moral tributaria y sus potenciales determinantes
Técnica de estimación Probit ordenado Tobit Probit
Dummy = 1
Variable dependiente Moral_tributaria
si Moral_tributaria = 9
Modelo 1 2 3 4 5 6 7 8 9
La equidad del sistema tributario y su relación con la moral tributaria

AtkinsonISRP –3.049*** –2.746*** –2.750*** –8.209*** –7.286*** –7.300*** 0.505 0.944 0.950
KakwaniISRP 1.328*** 2.276*** 4.001*** 7.107*** 2.087*** 3.186***
KakwaniISRP×Condición_económica –0.407 –1.332 –0.467
Moralidad 0.434*** 0.437*** 0.437*** 1.299*** 1.307*** 1.306*** 0.649*** 0.654*** 0.653***
Cont_honestos 0.001** 0.001** 0.001** 0.003** 0.003** 0.003** 0.002*** 0.002*** 0.002***
Practicante –0.066*** –0.063** –0.063** –0.204*** –0.192** –0.194** –0.105*** –0.096*** –0.097***
Educación 0.016*** 0.016*** 0.016*** 0.050*** 0.049*** 0.048*** 0.019*** 0.019*** 0.019***
Corrupción_ind –0.147*** –0.142*** –0.141*** –0.437*** –0.422*** –0.420*** –0.102** –0.091** –0.090**
Corrupción_nal –0.060*** –0.068*** –0.068*** –0.184*** –0.208*** –0.209*** –0.064*** –0.076*** –0.076***
Democracia 0.028*** 0.026*** 0.026*** 0.083*** 0.078*** 0.078*** 0.033*** 0.030*** 0.030***
Condición_económica 0.051*** 0.055*** 0.232* 0.158*** 0.172*** 0.750** 0.067*** 0.076*** 0.278*
Edad 0.004*** 0.004*** 0.004*** 0.013*** 0.013*** 0.013*** 0.005*** 0.005*** 0.005***
Casado –0.017 –0.021 –0.021 –0.046 –0.059 –0.059 –0.045 –0.051* –0.051*
Fatiga_tributaria_1 –0.095*** –0.067** –0.068** –0.301*** –0.216** –0.218** –0.111*** –0.067* –0.068*
Constante –1.475*** –3.170*** –4.500*** –5.382*** –6.289*** –6.757***
Observaciones 10 831
ȱŘ 0.127 0.128 0.128 0.120 0.121 0.121 0.273 0.276 0.276
ǱȱȘȱęȱȱŗŖƖǲȱȘȘȱęȱȱśƖǲȱȘȘȘȱęȱȱŗƖǯȱȱàȱǻŘŖŗŗǼȱȱŗŞȱÇǰȱȱ
ȱȱȱÇȱȱȮȱ¢ȱ ȱàȱȱàȱȱŗŜȱǻȱ¡¢ȱȱ¢ȱ Ǽǯȱȱ
se presentan, a excepción de la interacción entre el índice de Kakwani y la condición económica, las demás variables que no fueron
ęȱȱȱęàȱǻi.e., Muy_practicante, Ideología_pol, ę£ȏ, Asalariado, Mujer y Fatiga_tributaria_2.
143
Fuente: elaboración propia.
Cuadro 3
ȱȱȱȱȱŗǰȱŘǰȱřǰȱŝǰȱŞȱ¢ȱşȱȱȱŘ
Técnica de estimación Probit ordenado Probit
Dummy = 1
Modelo 1 2 3 7 8 9
AtkinsonISRP –1.214 –1.094 –1.095 0.201 0.377 0.379
KakwaniISRP 0.529 0.906 0.833 1.271
KakwaniISRP×Condición_
–0.162 –0.186
económica
Moralidad 0.173 0.174 0.174 0.259 0.261 0.261
Cont_honestos 4.169e-4 4.246e-4 4.226e-4 8.131e-4 8.095e-4 8.063e-4
Practicante –0.026 –0.025 –0.025 –0.042 –0.038 –0.039
Educación 0.006 0.006 0.006 0.008 0.008 0.008
Corrupción_ind –0.058 –0.057 –0.056 –0.040 –0.036 –0.036
Corrupción_nal –0.024 –0.027 –0.027 –0.026 –0.030 –0.030
Democracia 0.011 0.011 0.011 0.013 0.012 0.012
Condición_económica 0.020 0.022 0.092 0.027 0.030 0.111
Edad 0.001 0.002 0.002 0.002 0.002 0.002
Casado –0.007 –0.008 –0.008 –0.018 –0.020 –0.020
Fatiga_tributaria_1 –0.038 –0.027 –0.027 –0.044 –0.027 –0.027
Ǳȱȱȱȱȱȱȱàȱȱȱȱȱ¤ȱȱȱ-
pectivos efectos marginales la probabilidad de que Moral_tributaria fuera igual a 9.
Moral _ tributariaic* = c1–9 + β1AtkinsonISRPc + β2KakwaniISRPc

+ β3(KakwaniISRPc×Condición_económicai) + β4Moralidadi
+ β5Cont_honestoi + β6Muy_practicantei + β7Practicantei
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+ β11Ideología_poli + β12Democraciai + β13ę£ȏi
+ β14Condición_económicai + β15Asalariadoi + β16Mujeri
+ β17Edadi + β18Casadoi + β19Fatiga_tributaria_1i
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Cuadro 4
Regresiones complementarias al cuadro 2
Técnica de estimación Probit ordenado Tobit Probit
Dummy = 1
Modelo 10 11 12 13 14 15
KakwaniISRP 1.401*** 2.339*** 4.202*** 7.284*** 2.064*** 3.158***
KakwaniISRP×Condición_
–0.403 –1.322 –0.466
económica
Moralidad 0.436*** 0.436*** 1.307*** 1.306*** 0.654*** 0.653***
Cont_honestos 0.001** 0.001** 0.003** 0.003** 0.002*** 0.002***
Practicante –0.055** –0.055** –0.171** –0.173** –0.099*** –0.100***
Educación 0.015*** 0.015*** 0.047*** 0.046*** 0.020*** 0.019***
Corrupción_ind –0.147*** –0.146*** –0.437*** –0.434*** –0.089** –0.088**
Corrupción_nal –0.067*** –0.067*** –0.204*** –0.205*** –0.076*** –0.077***
Democracia 0.027*** 0.027*** 0.080*** 0.080*** 0.030*** 0.030***
Condición_económica 0.060*** 0.235* 0.184*** 0.758** 0.074*** 0.276*
Edad 0.004*** 0.004*** 0.012*** 0.012*** 0.005*** 0.005***
Casado –0.024 –0.024 –0.067 –0.067 –0.050* –0.050*
Fatiga_tributaria_1 –0.070** –0.071** –0.224** –0.227** –0.066* –0.067*
Constante –3.345*** –4.665*** –6.269*** –6.735***
ȱŘ 0.128 0.128 0.121 0.121 0.276 0.276
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La Equidad Del Sistema Tributario y Su Relación Con La Moral Tributaria. Un Estudio para América Latina

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La Equidad Del Sistema Tributario y Su Relación Con La Moral Tributaria. Un Estudio para América Latina

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Investigación Económica, vol. LXXVI, núm. 299, enero-marzo de 2017, pp. 125-152.