Cultura tributaria y cumplimiento de obligaciones fiscales en mypes industriales: análisis de mediación y moderación
Tax culture and tax compliance among industrial micro and small enterprises: A moderated mediation modelContenido principal del artículo
Contexto: La cultura tributaria promueve el cumplimiento voluntario de obligaciones fiscales, contribuyendo a reducir la evasión y la informalidad, especialmente en micro y pequeñas empresas (MYPES) industriales. Objetivo: Examinar la relación entre cultura tributaria y cumplimiento fiscal en MYPES industriales del Parque Industrial Villa El Salvador, Perú, considerando el papel de la interdependencia percibida como mediadora y la confianza institucional como moderadora. Metodología: Se aplicaron las bases de la Teoría del Comportamiento Planificado y la Teoría Institucional. Se encuestaron 89 gerentes de MYPES y los datos se analizaron mediante ecuaciones estructurales con bootstrap. Resultados: El efecto directo de la cultura tributaria sobre el cumplimiento fiscal no fue significativo al incluir la interdependencia percibida como mediadora (β = 0,18; p = 0,082), evidenciando mediación completa. El efecto indirecto a través de la interdependencia percibida fue significativo (β = 0,38; IC 95% [0,21; 0,56]). La confianza institucional moderó esta relación: a niveles altos, el efecto fue fuerte (β = 0,61; p < 0,001), mientras que a niveles bajos fue insignificante (β = 0,09; p = 0,415). Conclusiones: Los resultados cuestionan una relación lineal entre cultura tributaria y cumplimiento fiscal, destacando la importancia de la reciprocidad percibida en la traducción de actitudes fiscales a comportamientos conformes. La confianza institucional potencia la efectividad de esta mediación, sugiriendo que políticas tributarias deben fortalecer tanto la cultura fiscal como la percepción de reciprocidad y confianza para mejorar el cumplimiento voluntario.
Background: Tax culture fosters voluntary tax compliance, playing a pivotal role in mitigating tax evasion and informality, particularly within industrial Micro and Small Enterprises (MSEs). Objective: This study examines the relationship between tax culture and tax compliance among industrial MSEs in the Villa El Salvador Industrial Park (Peru), analyzing the mediating role of perceived interdependence and the moderating effect of institutional trust. Methodology: The research is underpinned by the Theory of Planned Behavior and Institutional Theory. A survey was conducted among 89 MSE managers, and the data were analyzed using Structural Equation Modeling (SEM) with bootstrapping. Results: The direct effect of tax culture on tax compliance was non-significant when perceived interdependence was included as a mediator (β = 0.18; p = 0.082), indicating full mediation. The indirect effect through perceived interdependence was significant (β = 0.38; 95% CI [0.21, 0.56]). Furthermore, institutional trust moderated this relationship: at high trust levels, the effect was robust (β = 0.61; p < 0.001), whereas it became negligible at low levels (β = 0.09; p = 0.415). Conclusions: The findings challenge the assumption of a direct linear relationship between tax culture and tax compliance, highlighting the critical role of perceived reciprocity in translating fiscal attitudes into compliant behaviors. Institutional trust enhances this mediation, suggesting that tax policies must simultaneously strengthen fiscal culture, perceived reciprocity, and institutional trust to foster voluntary compliance.
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