Las normas sociales y su impacto en la justicia retributiva y el cumplimiento tributario: un análisis comparativo internacional.

Contenido principal del artículo

Patricia López Sántiz
Oscar Galván Mendoza
Virginia Guadalupe López Torres
Virginia Margarita González Rosales

Resumen

El estudio tuvo por objetivo el analizar la evidencia científica que versa sobre las normas sociales y su impacto en la justicia retributiva y el cumplimiento tributario de las y los contribuyentes. Adicionalmente, se optó por comparar desde una óptica internacional los hallazgos del análisis correspondiente. Los resultados indican que, las normas sociales influyen de manera positiva y estadísticamente significativa en el comportamiento de las y los contribuyentes en los diversos países, en la toma de decisiones con respecto al cumplimiento de sus obligaciones fiscales y en la justicia retributiva de los mismos.

Detalles del artículo

Cómo citar
López Sántiz, P., Galván Mendoza, O. ., López Torres, V. G., & González Rosales, V. M. . (2021). Las normas sociales y su impacto en la justicia retributiva y el cumplimiento tributario: un análisis comparativo internacional . REVISTA DOXA DIGITAL, 10(20). https://doi.org/10.52191/rdojs.2020.213
Sección
Ciencias Administrativas

Citas

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