Aplicación de un indicador de moral tributaria al desarrollo de estrategias de control y servicio
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Rojas Dávila, Muman
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Quito : SRI
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Abstract
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La definición de moral califica los actos humanos en buenos o malos, acertados o erróneos según la guía de un grupo social específico. Este primer análisis descriptivo toma datos de la Encuesta de Satisfacción del Contribuyente, realizada en noviembre del 2007 por el INEC bajo pedido del Servicio de Rentas Internas de Ecuador tomando, entre algunas de sus preguntas, las mediciones asociadas a percepción del contribuyente sobre temas de evasión, control y sanción; así como de la imagen del SRI. Se realizó entonces una reducción de las preguntas relacionadas en términos de dos variables reducidas no observables: La imagen del SRI y la percepción que tienen los contribuyentes sobre su entorno en términos de cumplimiento voluntario. Las variables reducidas se ajustaron entonces al modelo de aprendizaje moral de Kolhberg para asociar etapas de desarrollo moral a las magnitudes calculadas con el supuesto establecido de que si la imagen de la Administración Tributaria y el entorno asociado a los contribuyentes genera calificaciones positivas, se generan condiciones favorables de comportamiento y por ende la etapa de desarrollo moral es mayor. Finalmente se construyen estrategias diferenciadas para cada una de las ciudades que fueron parte de la encuesta en base a la etapa de desarrollo moral que prevalece.
The definition of moral classify human actions into good or bad, correct or incorrect according to the guidance of a specific s ocial group. T his first descriptive analysis takes the Tax Payers’ Satisfaction S urvey, elaborated on November, 2007 by INEC under the request of the Internal Revenue Service. This survey considered questions on measures on the taxpayers’ p erception a bout evasion, control and saction; and also on the image of the IRS. Thus, questions were related to two reduced-non observable variables: IRS image and taxpayers’ perception on their environment related with non-compulsory compliance. Reduced variables were adjusted to the Kolhberg’s Moral Knowledge Model to relate the moral development stages to the established assumption that if the Tax Administration and the Tax Payers’ environment g enerate positive qualifications, then there will exist favorable conditions for good behavior and the development stage will be higher. Finally, differentiated strategies are built for each city included in the survey based on the Moral Development Stage to which each city belongs.
The definition of moral classify human actions into good or bad, correct or incorrect according to the guidance of a specific s ocial group. T his first descriptive analysis takes the Tax Payers’ Satisfaction S urvey, elaborated on November, 2007 by INEC under the request of the Internal Revenue Service. This survey considered questions on measures on the taxpayers’ p erception a bout evasion, control and saction; and also on the image of the IRS. Thus, questions were related to two reduced-non observable variables: IRS image and taxpayers’ perception on their environment related with non-compulsory compliance. Reduced variables were adjusted to the Kolhberg’s Moral Knowledge Model to relate the moral development stages to the established assumption that if the Tax Administration and the Tax Payers’ environment g enerate positive qualifications, then there will exist favorable conditions for good behavior and the development stage will be higher. Finally, differentiated strategies are built for each city included in the survey based on the Moral Development Stage to which each city belongs.
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Keywords
INDICADORES ECONÓMICOS, MORAL TRIBUTARIA, ADMINISTRACIÓN TRIBUTARIA, CONTRIBUYENTES, SERVICIO DE RENTAS INTERNAS (SRI), EVASIÓN TRIBUTARIA, ECUADOR, ECONOMIC INDICATORS, TAX MORALE, TAX ADMINISTRATION, TAXPAYERS, INTERNAL REVENUE SERVICE, TAX EVASION
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p. 135-159
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Rojas Dávila, Muman. Aplicación de un indicador de moral tributaria al desarrollo de estrategias de control y servicio. Quito : SRI, (no. 05, julio a diciembre 2010): pp. 135-159.