The social cohesion and its Impact on the Willingness to Pay Taxes: a Study of Cross Section for La Paz City

Authors

  • Ricardo Zilvety Derpic Bolivian Catholic University "San Pablo"
  • Horacio Villegas Quino Bolivian Catholic University "San Pablo"
  • Javier Aliaga Lordemann Bolivian Catholic University "San Pablo"

DOI:

https://doi.org/10.35319/lajed.20152375

Keywords:

Social choice, imperfect information, principal-agent, tax compliance, tax evasion, Constitution, Law and Economics, social cohesion, ethics, moral, social values

Abstract

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC and data from the Survey of Social Cohesion Research Institute of Socio-Economics from the Institute of Social and Economic Research at the Universidad Católica Boliviana “San Pablo” (IISEC-UCB) it has been determined that the biggest problem in Bolivia is the willingness to pay taxes. The low institutional quality brings low levels of trust in the state, so the willingness to pay taxes is also low. Based on information gathered in the city of La Paz through the design and implementation of an opinion poll in 2014, it has been determined that the probability of paying taxes increases when social cohesion is higher, ceteris paribus. This presents evidence that it is important not only focus on the control mechanisms of tax evasion, but in the attitudes of people.

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Author Biographies

Ricardo Zilvety Derpic, Bolivian Catholic University "San Pablo"

Research Associate of the Institute of Socio-Economic Research (IISEC-UCB).

Horacio Villegas Quino, Bolivian Catholic University "San Pablo"

Chief Economist at the Institute of Socio-Economic Research (IISEC-UCB).

Javier Aliaga Lordemann, Bolivian Catholic University "San Pablo"

Executive Director at the Institute of Socio-Economic Research (IISEC-UCB).

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Published

2015-05-01

How to Cite

Zilvety Derpic, R., Villegas Quino, H., & Aliaga Lordemann, J. (2015). The social cohesion and its Impact on the Willingness to Pay Taxes: a Study of Cross Section for La Paz City. Latin American Journal of Economic Development, 13(23), 27–66. https://doi.org/10.35319/lajed.20152375

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