Desafíos en la gestión tributaria: Evasión fiscal del impuesto predial en contextos municipales
Date
Journal Title
Journal ISSN
Volume Title
Publisher
Impulso
Abstract
La evasión fiscal constituye un problema persistente en los sistemas tributarios a nivel mundial, limitando la capacidad de los gobiernos para obtener ingresos necesarios que permitan financiar la provisión de bienes y servicios públicos esenciales. El objetivo es analizar los principales desafíos en la gestión tributaria vinculados a la evasión fiscal del impuesto predial en contextos municipales. El enfoque cualitativo, basado en una revisión teórica de fuentes académicas publicadas entre 2010 y 2024. La revisión se realizó en tres fases: Identificación y selección de fuentes, Análisis y categorización y Síntesis teórica. Siendo seleccionados un total de 9 estudios. La recolección de información fue a través de las bases de datos fueron Scopus, Scielo y Dialnet. El análisis revela que la evasión del impuesto predial limita la capacidad financiera municipal y debilita la confianza institucional. Se concluye que, el fortalecimiento de la cultura tributaria y la aplicación efectiva de teorías fiscales pueden contribuir a una gestión más eficiente.
Tax evasion is a persistent problem in tax systems worldwide, limiting governments' ability to raise the revenue needed to finance the provision of essential public goods and services. The objective is to analyze the main challenges in tax management linked to property tax evasion in municipal contexts. The qualitative approach was based on a theoretical review of academic sources published between 2010 and 2024. The review was conducted in three phases: source identification and selection, analysis and categorization, and theoretical synthesis. A total of nine studies were selected. Information was collected through the databases Scopus, Scielo, and Dialnet. The analysis reveals that property tax evasion limits municipal financial capacity and weakens institutional trust. It is concluded that strengthening tax culture and the effective application of tax theories can contribute to more efficient management.
Tax evasion is a persistent problem in tax systems worldwide, limiting governments' ability to raise the revenue needed to finance the provision of essential public goods and services. The objective is to analyze the main challenges in tax management linked to property tax evasion in municipal contexts. The qualitative approach was based on a theoretical review of academic sources published between 2010 and 2024. The review was conducted in three phases: source identification and selection, analysis and categorization, and theoretical synthesis. A total of nine studies were selected. Information was collected through the databases Scopus, Scielo, and Dialnet. The analysis reveals that property tax evasion limits municipal financial capacity and weakens institutional trust. It is concluded that strengthening tax culture and the effective application of tax theories can contribute to more efficient management.
Description
Vol. 5, No. 10
Keywords
Evasión, Fiscal, Impuesto, Recaudación, Tributaria, Evasion, Tax, Tax, Collection, Tax, Evasão, Fiscal, Imposto, Coleção, Imposto