Assessment of fiscal effort and voluntary tax compliance in Peru

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This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax...

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Detalles Bibliográficos
Autores: Ramirez Zamudio, Aldo Fabricio, Nolazco Cama, José Luis
Formato: artículo
Fecha de Publicación:2020
Institución:Universidad de Lima
Repositorio:ULIMA-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.ulima.edu.pe:20.500.12724/11582
Enlace del recurso:https://hdl.handle.net/20.500.12724/11582
https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.3121
Nivel de acceso:acceso abierto
Materia:Política fiscal
Impuestos
Fiscal policy
Taxes
Perú
https://purl.org/pe-repo/ocde/ford#5.02.01
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dc.title.en_EN.fl_str_mv Assessment of fiscal effort and voluntary tax compliance in Peru
dc.title.alternative.es_PE.fl_str_mv Evaluación del esfuerzo fiscal y cumplimiento voluntario en el pago de impuestos en Perú
title Assessment of fiscal effort and voluntary tax compliance in Peru
spellingShingle Assessment of fiscal effort and voluntary tax compliance in Peru
Ramirez Zamudio, Aldo Fabricio
Política fiscal
Impuestos
Fiscal policy
Taxes
Perú
https://purl.org/pe-repo/ocde/ford#5.02.01
title_short Assessment of fiscal effort and voluntary tax compliance in Peru
title_full Assessment of fiscal effort and voluntary tax compliance in Peru
title_fullStr Assessment of fiscal effort and voluntary tax compliance in Peru
title_full_unstemmed Assessment of fiscal effort and voluntary tax compliance in Peru
title_sort Assessment of fiscal effort and voluntary tax compliance in Peru
author Ramirez Zamudio, Aldo Fabricio
author_facet Ramirez Zamudio, Aldo Fabricio
Nolazco Cama, José Luis
author_role author
author2 Nolazco Cama, José Luis
author2_role author
dc.contributor.other.none.fl_str_mv Ramirez Zamudio, Aldo Fabricio
Nolazco Cama, José Luis
dc.contributor.author.fl_str_mv Ramirez Zamudio, Aldo Fabricio
Nolazco Cama, José Luis
dc.subject.es_PE.fl_str_mv Política fiscal
Impuestos
Fiscal policy
Taxes
Perú
topic Política fiscal
Impuestos
Fiscal policy
Taxes
Perú
https://purl.org/pe-repo/ocde/ford#5.02.01
dc.subject.ocde.none.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.02.01
description This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological factors, denoted in the literature as “tax morale”, should also be considered in such study. Thus, if Peru expects to join the OECD (a goal for celebrating the bicentennial of its independence), it must improve tax compliance to standards equal to those of more developed countries; some non-dissuasive and low-cost public policies based on tax morale research may help to achieve this goal.
publishDate 2020
dc.date.accessioned.none.fl_str_mv 2020-10-06T19:56:49Z
dc.date.available.none.fl_str_mv 2020-10-06T19:56:49Z
dc.date.issued.fl_str_mv 2020
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.other.none.fl_str_mv Artículo en Scopus
format article
dc.identifier.citation.es_PE.fl_str_mv Zamudio, A. R. & Cama, J. L. N., (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista Finanzas y Política Económica, 12(1), 55-88. https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.3121
dc.identifier.issn.none.fl_str_mv 2248-6046
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12724/11582
dc.identifier.journal.none.fl_str_mv Revista Finanzas y Política Económica
dc.identifier.isni.none.fl_str_mv 0000000121541816
dc.identifier.doi.none.fl_str_mv https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.3121
dc.identifier.scopusid.none.fl_str_mv 2-s2.0-85091444079
identifier_str_mv Zamudio, A. R. & Cama, J. L. N., (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista Finanzas y Política Económica, 12(1), 55-88. https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.3121
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dc.language.iso.none.fl_str_mv eng
language eng
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dc.publisher.none.fl_str_mv Universidad Católica de Colombia
dc.publisher.country.none.fl_str_mv CO
publisher.none.fl_str_mv Universidad Católica de Colombia
dc.source.none.fl_str_mv Repositorio Institucional - Ulima
Universidad de Lima
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spelling Ramirez Zamudio, Aldo FabricioNolazco Cama, José LuisRamirez Zamudio, Aldo FabricioNolazco Cama, José Luis2020-10-06T19:56:49Z2020-10-06T19:56:49Z2020Zamudio, A. R. & Cama, J. L. N., (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista Finanzas y Política Económica, 12(1), 55-88. https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.31212248-6046https://hdl.handle.net/20.500.12724/11582Revista Finanzas y Política Económica0000000121541816https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.31212-s2.0-85091444079This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological factors, denoted in the literature as “tax morale”, should also be considered in such study. Thus, if Peru expects to join the OECD (a goal for celebrating the bicentennial of its independence), it must improve tax compliance to standards equal to those of more developed countries; some non-dissuasive and low-cost public policies based on tax morale research may help to achieve this goal.Este estudio examina el esfuerzo fiscal y el cumplimiento voluntario impositivo en Perú. Así, en 2014, la economía peruana recaudó solo el 52.8% de su potencial total. Luego, a través de un experimento se demuestra que las políticas disuasivas no explican por sí solas el cumplimiento tributario; por el contrario, los factores psicológicos, agrupados por la literatura como “moral fiscal”, deben considerarse en dicho estudio. Por lo tanto, si Perú espera unirse a la OCDE (ya que es un objetivo para celebrar el bicentenario de su independencia), debe mejorar el cumplimiento tributario con estándares similares a los de los países más desarrollados, y algunas políticas públicas de bajo costo diseñadas sobre la investigación de la moral fiscal pueden ayudar a conseguir este objetivo.application/htmlengUniversidad Católica de ColombiaCOurn:issn:2248-6046info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/4.0/Repositorio Institucional - UlimaUniversidad de Limareponame:ULIMA-Institucionalinstname:Universidad de Limainstacron:ULIMAPolítica fiscalImpuestosFiscal policyTaxesPerúhttps://purl.org/pe-repo/ocde/ford#5.02.01Assessment of fiscal effort and voluntary tax compliance in PeruEvaluación del esfuerzo fiscal y cumplimiento voluntario en el pago de impuestos en Perúinfo:eu-repo/semantics/articleArtículo en ScopusRamirez Zamudio, Aldo Fabricio (Economía)Nolazco Cama, José Luis (Economía)Ramirez Zamudio, Aldo Fabricio (Center for Economics, Banking, and Finance, Department of Economics, Universidad de Lima)Nolazco Cama, José Luis (Universidad de Lima)OICC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-81037https://repositorio.ulima.edu.pe/bitstream/20.500.12724/11582/2/license_rdf80294ba9ff4c5b4f07812ee200fbc42fMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-81748https://repositorio.ulima.edu.pe/bitstream/20.500.12724/11582/3/license.txt8a4605be74aa9ea9d79846c1fba20a33MD5320.500.12724/11582oai:repositorio.ulima.edu.pe:20.500.12724/115822024-10-23 11:33:04.34Repositorio Universidad de Limarepositorio@ulima.edu.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Assessment of fiscal effort and voluntary tax compliance in Peru
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