Assessment of fiscal effort and voluntary tax compliance in Peru
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...
- Autores:
-
Ramirez-Zamudio, Aldo Fabricio
Nolazco-Cama, José Luis
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2020
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- eng
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/25615
- Acceso en línea:
- https://hdl.handle.net/10983/25615
- Palabra clave:
- IMPUESTOS
ECONOMÍA - PERÚ
CARGA TRIBUTARIA
ESFUERZO FÍSCAL
MORAL TRIBUTARIA
- Rights
- openAccess
- License
- Copyright, Universidad Católica de Colombia, 2020
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Assessment of fiscal effort and voluntary tax compliance in Peru |
| dc.title.alternative.spa.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 IMPUESTOS ECONOMÍA - PERÚ CARGA TRIBUTARIA ESFUERZO FÍSCAL MORAL TRIBUTARIA |
| 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 |
| dc.creator.fl_str_mv |
Ramirez-Zamudio, Aldo Fabricio Nolazco-Cama, José Luis |
| dc.contributor.author.none.fl_str_mv |
Ramirez-Zamudio, Aldo Fabricio Nolazco-Cama, José Luis |
| dc.subject.armarc.none.fl_str_mv |
IMPUESTOS ECONOMÍA - PERÚ |
| topic |
IMPUESTOS ECONOMÍA - PERÚ CARGA TRIBUTARIA ESFUERZO FÍSCAL MORAL TRIBUTARIA |
| dc.subject.proposal.spa.fl_str_mv |
CARGA TRIBUTARIA ESFUERZO FÍSCAL MORAL TRIBUTARIA |
| 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. |
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2020 |
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2020-01 |
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2021-03-02T15:21:17Z |
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2021-03-02T15:21:17Z |
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Artículo de revista |
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Ramirez-Zamudio, A. F., & Nolazco-Cama, J. L. (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista de Finanzas y Política Económica, 12(1), 55-87. |
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2248-6046 |
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https://hdl.handle.net/10983/25615 |
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Ramirez-Zamudio, A. F., & Nolazco-Cama, J. L. (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista de Finanzas y Política Económica, 12(1), 55-87. 2248-6046 |
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eng |
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eng |
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87 |
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1 |
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55 |
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12 |
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Revista Finanzas y Política Económica |
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Alesina, A., & Angeletos, G. M. (2005). Fairness and Redistribution. The American Economic Review, 95(4), 960-980. https://doi.org/10.1257/0002828054825655 Allingham, M., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2 Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48, 21-38. https://doi.org/10.1016/0047-2727(92)90040-M Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860. Asociación Peruana de Empresas de Inteligencia de Mercados (APEIM). (2017). Niveles Socioeconómicos 2017. Lima: APEIM. http://apeim.com.pe/wp-content/ uploads/2019/11/APEIM-NSE-2017-1.pdf Baca, J. (2000). El ancla fiscal: la reforma tributaria. In Abusada, R., Du Bois, F., Morón, E. & Valderrama, J. (Eds.), La reforma incompleta (pp. 163-218). Lima: Universidad del Pacífico. Bazart, C., & Bonein, A. (2014). Reciprocal relationships in tax compliance decisions. Journal of Economic Psychology, 40(1), 83-102. https://doi.org/10.1016/j. joep.2012.10.002 Becker, G. (1968). Crime and Punishment: An Economic Approach. Journal of Political Economy, 76(2), 169-217. Caceres, C., Cevik, S., Fenochietto, R., & Gracia, B. (2015). The Day After Tomorrow: Designing an Optimal Fiscal Strategy for Libya. Journal of Banking and Financial Economics, 2(4), 32-50. https://doi.org/ 10.7172/2353-6845.jbfe.2015.2.3 Charness, G., & Rabin, M. (1992). Understanding Social Preferences with Simple Test. The Quarterly Journal of Economics, 117(3), 817-869. Davoodi, H., & Grigorian, D. (2007). Potential vs. Fiscal effort: A Cross-Country Analysis of Armenia’s Stubbornly Low Tax Collection. IMF Working Paper 07/106. Del Carpio, L. (2014). Are the neighbors cheating? Evidence from a social norm experiment on property taxes in Peru. Mimeo, INSEAD. Durand, F., & Thorp, R. (1998). Tax Reform: An Analysis of the SUNAT Experience. In Crabtree, J., & Thomas, J. (Eds.). Fujimori’s Peru: The Political Economy (pp. 379- 408). London: ILAS. Fenochietto, R., & Pessino, C. (2013). Understanding Countries: Fiscal effort. IMF Working Paper 13/244. Fortín, B., Lacroix, G., & Villeval, M. (2007). Tax evasion and social interactions. Journal of Public Economics, 91(11-12), 2089-2112. https://doi.org/10.1016/j. jpubeco.2007.03.005 Gómez, J., & Morán, D. (2016). Evasión tributaria en América Latina: nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región. Santiago: CEPAL – Serie Macroeconomía del Desarrollo N° 172. Hirsh, N. (2011). La creación y afianzamiento del concepto de ciudadanía fiscal: los programas de educación fiscal. Lima: Superintendencia Nacional de Administración Tributaria. Instituto Nacional de Estadística e Información (INEI). 2018. Producción y empleo informal en el Perú. Cuenta Satélite de la Economía Informal 2007-2017. Lima: INEI. Retrieved from: https://www.inei.gob.pe/media/MenuRecursivo/publicaciones_digitales/ Est/Lib1589/libro.pdf International Monetary Fund (IMF). (2015). Peru: Selected Issues. Retrieved from https://www.imf.org/external/pubs/ft/scr/2015/cr15134.pdf Jiménez, J., Gómez Sabaini, J., & Rossignolo, D. (2012). Imposición a la renta personal y equidad en América Latina. Nuevos desafíos. Macroeconomía del Desarrollo, 119. Kagel, H., & Roth, A. (1997). The Handbook of Experimental Economics. Princeton: University Press. List, J., Sadoff, S., & Wagner, M. (2010). So you want to run an experiment, now what? Some simple rules of thumb for optimal experimental design. NBER Working Paper Series 15701. Levitt, S., & List, J. (2007). What Do Laboratory Experiments Measuring Social Preferences Reveal about the Real World? The Journal of Economic Perspectives, 21(2), 153-174. https://doi.org/ 10.1257/jep.21.2.153 López-Pérez, R., & Ramírez-Zamudio, A. (2018). Giving Money to the Inca: Experiments and Theory on Social Norms and Tax Compliance in Peru. Documentos de Trabajo de Economía 18/07. Facultad de Ciencias Empresariales y Económicas: Universidad de Lima. http://www.ulima.edu.pe/node/9639 Mendoza, W. (2011). Tax Policy as Applied to Minerals and Petroleum: Theory, Experiences, and Proposal of a Policy for Peru. Lima: Center for Economic and Social Research (CIES). Ministerio de Economía y Finanzas (MEF). (2015). Marco Macroeconómico Multianual 2016-2018. Lima: MEF. https://www.mef.gob.pe/contenidos/pol_econ/marco_macro/ MMM_2016_2018.pdf Ministerio de Economía y Finanzas (MEF). (2018). Cuenta General de la República 2018. Tomo I. Lima: MEF. https://www.mef.gob.pe/contenidos/conta_publ/2018/ comp_tributario2018_tomo1.pdf Mirrlees, J. A. (1971). An Exploration in the Theory of Optimal Income Taxation. Review of Economic Studies, 38, 175-208. Ortega, D., Ronconi, L., & Sanguinetti, P. (2016). Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America. Economía, 16(2), 55-87. Organisation for Economic Co-operation and Development (OECD). (2015). Multi- Dimensional Review of Peru: Volume I: Initial Assessment. Paris: OECD Development Pathways. OECD/ECLAC/CIAT/IDB. (2017). Revenue Statistics in Latin America and the Caribbean: 1990-2015. Paris: OECD Publishing. https://www.oecd.org/tax/tax-policy/ revenue-statistics-latin-america-caribbean-brochure.pdf Pessino, C., & Fenochietto, R. (2010). Determining countries’ fiscal effort. Revista de Economía Pública, 195(4), 65-87. Rabin, M. (1998). Psychology and Economics. Journal of Economic Literature, 36(1), 11-46. Rossignolo, D. A. (2017). El esfuerzo fiscal en los países de América Latina y el Caribe. Finanzas y política económica, 9(2), 215-247. https://doi.org/10.14718/rf&pe.v9i2.1827 Tanzi, V., & Davoodi, H. (1997). Corruption, Public Investment, and Growth. IMF Working Paper 97/139. Tello, J. (2002). Elaboration of an Indicator of fiscal impulse. Lima: Center for Economic and Social Research. Sanborn, C., & Dammert, J. (2013). Extracción de recursos naturales, desarrollo económico e inclusión social: Perú. Prepared for Americas Quarterly. Documento de Investigación 13/14, Centro de Investigación de la Universidad del Pacífico. http:// www.as-coa.org/sites/default/files/MiningReportPeru2013.pdf Schnellenbach, J. (2010). Vertical and horizontal reciprocity in a theory of taxpayer compliance. International Studies Program Working Paper 07-26. |
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Ramirez-Zamudio, Aldo Fabricioeaffd8ba-ce19-4878-be5d-5f4f01946a5d-1Nolazco-Cama, José Luisf2d7fbe7-e885-4ae0-89b4-5ef152700065-12021-03-02T15:21:17Z2021-03-02T15:21:17Z2020-01This 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.Resumen: 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 similaresa 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.33 páginasapplication/pdfRamirez-Zamudio, A. F., & Nolazco-Cama, J. L. (2020). Assessment of fiscal effort and voluntary tax compliance in Peru. Revista de Finanzas y Política Económica, 12(1), 55-87.2248-6046https://hdl.handle.net/10983/25615engUniversidad Católica de Colombia. Facultad de Ciencias Económicas y AdministrativasBogotá8715512Revista Finanzas y Política EconómicaAlesina, A., & Angeletos, G. M. (2005). Fairness and Redistribution. The American Economic Review, 95(4), 960-980. https://doi.org/10.1257/0002828054825655Allingham, M., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48, 21-38. https://doi.org/10.1016/0047-2727(92)90040-MAndreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-860.Asociación Peruana de Empresas de Inteligencia de Mercados (APEIM). (2017). Niveles Socioeconómicos 2017. Lima: APEIM. http://apeim.com.pe/wp-content/ uploads/2019/11/APEIM-NSE-2017-1.pdfBaca, J. (2000). El ancla fiscal: la reforma tributaria. In Abusada, R., Du Bois, F., Morón, E. & Valderrama, J. (Eds.), La reforma incompleta (pp. 163-218). Lima: Universidad del Pacífico.Bazart, C., & Bonein, A. (2014). Reciprocal relationships in tax compliance decisions. Journal of Economic Psychology, 40(1), 83-102. https://doi.org/10.1016/j. joep.2012.10.002Becker, G. (1968). Crime and Punishment: An Economic Approach. Journal of Political Economy, 76(2), 169-217.Caceres, C., Cevik, S., Fenochietto, R., & Gracia, B. (2015). The Day After Tomorrow: Designing an Optimal Fiscal Strategy for Libya. Journal of Banking and Financial Economics, 2(4), 32-50. https://doi.org/ 10.7172/2353-6845.jbfe.2015.2.3Charness, G., & Rabin, M. (1992). Understanding Social Preferences with Simple Test. The Quarterly Journal of Economics, 117(3), 817-869.Davoodi, H., & Grigorian, D. (2007). Potential vs. Fiscal effort: A Cross-Country Analysis of Armenia’s Stubbornly Low Tax Collection. IMF Working Paper 07/106.Del Carpio, L. (2014). Are the neighbors cheating? Evidence from a social norm experiment on property taxes in Peru. Mimeo, INSEAD.Durand, F., & Thorp, R. (1998). Tax Reform: An Analysis of the SUNAT Experience. In Crabtree, J., & Thomas, J. (Eds.). Fujimori’s Peru: The Political Economy (pp. 379- 408). London: ILAS.Fenochietto, R., & Pessino, C. (2013). Understanding Countries: Fiscal effort. IMF Working Paper 13/244.Fortín, B., Lacroix, G., & Villeval, M. (2007). Tax evasion and social interactions. Journal of Public Economics, 91(11-12), 2089-2112. https://doi.org/10.1016/j. jpubeco.2007.03.005Gómez, J., & Morán, D. (2016). Evasión tributaria en América Latina: nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región. Santiago: CEPAL – Serie Macroeconomía del Desarrollo N° 172.Hirsh, N. (2011). La creación y afianzamiento del concepto de ciudadanía fiscal: los programas de educación fiscal. Lima: Superintendencia Nacional de Administración Tributaria.Instituto Nacional de Estadística e Información (INEI). 2018. Producción y empleo informal en el Perú. Cuenta Satélite de la Economía Informal 2007-2017. Lima: INEI. Retrieved from: https://www.inei.gob.pe/media/MenuRecursivo/publicaciones_digitales/ Est/Lib1589/libro.pdfInternational Monetary Fund (IMF). (2015). Peru: Selected Issues. Retrieved from https://www.imf.org/external/pubs/ft/scr/2015/cr15134.pdfJiménez, J., Gómez Sabaini, J., & Rossignolo, D. (2012). Imposición a la renta personal y equidad en América Latina. Nuevos desafíos. Macroeconomía del Desarrollo, 119.Kagel, H., & Roth, A. (1997). The Handbook of Experimental Economics. Princeton: University Press.List, J., Sadoff, S., & Wagner, M. (2010). So you want to run an experiment, now what? Some simple rules of thumb for optimal experimental design. NBER Working Paper Series 15701.Levitt, S., & List, J. (2007). What Do Laboratory Experiments Measuring Social Preferences Reveal about the Real World? The Journal of Economic Perspectives, 21(2), 153-174. https://doi.org/ 10.1257/jep.21.2.153López-Pérez, R., & Ramírez-Zamudio, A. (2018). Giving Money to the Inca: Experiments and Theory on Social Norms and Tax Compliance in Peru. Documentos de Trabajo de Economía 18/07. Facultad de Ciencias Empresariales y Económicas: Universidad de Lima. http://www.ulima.edu.pe/node/9639Mendoza, W. (2011). Tax Policy as Applied to Minerals and Petroleum: Theory, Experiences, and Proposal of a Policy for Peru. Lima: Center for Economic and Social Research (CIES).Ministerio de Economía y Finanzas (MEF). (2015). Marco Macroeconómico Multianual 2016-2018. Lima: MEF. https://www.mef.gob.pe/contenidos/pol_econ/marco_macro/ MMM_2016_2018.pdfMinisterio de Economía y Finanzas (MEF). (2018). Cuenta General de la República 2018. Tomo I. Lima: MEF. https://www.mef.gob.pe/contenidos/conta_publ/2018/ comp_tributario2018_tomo1.pdfMirrlees, J. A. (1971). An Exploration in the Theory of Optimal Income Taxation. Review of Economic Studies, 38, 175-208.Ortega, D., Ronconi, L., & Sanguinetti, P. (2016). Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America. Economía, 16(2), 55-87.Organisation for Economic Co-operation and Development (OECD). (2015). Multi- Dimensional Review of Peru: Volume I: Initial Assessment. Paris: OECD Development Pathways.OECD/ECLAC/CIAT/IDB. (2017). Revenue Statistics in Latin America and the Caribbean: 1990-2015. Paris: OECD Publishing. https://www.oecd.org/tax/tax-policy/ revenue-statistics-latin-america-caribbean-brochure.pdfPessino, C., & Fenochietto, R. (2010). Determining countries’ fiscal effort. Revista de Economía Pública, 195(4), 65-87.Rabin, M. (1998). Psychology and Economics. Journal of Economic Literature, 36(1), 11-46.Rossignolo, D. A. (2017). El esfuerzo fiscal en los países de América Latina y el Caribe. Finanzas y política económica, 9(2), 215-247. https://doi.org/10.14718/rf&pe.v9i2.1827Tanzi, V., & Davoodi, H. (1997). Corruption, Public Investment, and Growth. IMF Working Paper 97/139.Tello, J. (2002). Elaboration of an Indicator of fiscal impulse. Lima: Center for Economic and Social Research.Sanborn, C., & Dammert, J. (2013). Extracción de recursos naturales, desarrollo económico e inclusión social: Perú. Prepared for Americas Quarterly. Documento de Investigación 13/14, Centro de Investigación de la Universidad del Pacífico. http:// www.as-coa.org/sites/default/files/MiningReportPeru2013.pdfSchnellenbach, J. (2010). Vertical and horizontal reciprocity in a theory of taxpayer compliance. International Studies Program Working Paper 07-26.Copyright, Universidad Católica de Colombia, 2020info:eu-repo/semantics/openAccessAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)http://purl.org/coar/access_right/c_abf2IMPUESTOSECONOMÍA - PERÚCARGA TRIBUTARIAESFUERZO FÍSCALMORAL TRIBUTARIAAssessment of fiscal effort and voluntary tax compliance in PeruEvaluación del esfuerzo fiscal y cumplimiento voluntario en el pago de impuestos en PerúArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85PublicationORIGINAL3121-Texto del artículo-23407-1-10-20200914.pdf3121-Texto del artículo-23407-1-10-20200914.pdfapplication/pdf929179https://repository.ucatolica.edu.co/bitstreams/2117e85d-8de8-456a-b80d-7abfce6e022c/download36c7180725e241469a3a162bc43aa522MD51TEXT3121-Texto del artículo-23407-1-10-20200914.pdf.txt3121-Texto del artículo-23407-1-10-20200914.pdf.txtExtracted texttext/plain79231https://repository.ucatolica.edu.co/bitstreams/a79a607a-6edf-4c20-bd3b-94bdf96874a4/download7a9cdd4cfa4e7b93a3cf6ac5d73470adMD52THUMBNAIL3121-Texto del artículo-23407-1-10-20200914.pdf.jpg3121-Texto del artículo-23407-1-10-20200914.pdf.jpgRIUCACimage/jpeg19277https://repository.ucatolica.edu.co/bitstreams/02c5216f-8671-45e2-b83e-e6d5838d2bfe/download677ef4d3aadf91f599ef824360a47845MD5310983/25615oai:repository.ucatolica.edu.co:10983/256152023-03-24 17:19:03.259https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com |