Palabras clave
Elusión Fiscal
Impuesto a la Renta
Tax Evasion
Tax Avoidance
Income Tax Evasion
Cómo citar
Resumen
La presente revisión identifica los factores que determinan la evasión que se ha investigado en la literatura académica, desde Enero 1991 a Junio de 2018 que se verifico como el periodo de mayor producción científica sobre la evasión tributaria, para identificar los factores que contribuyen a la evasión del impuesto a la renta. Finalmente concluimos que las teorías han ido evolucionando y han incorporado nuevas variables con el fin de ajustarlas y perfeccionarlas, sin embargo, los países en vías de desarrollo no se puede aplicar ciertos principios como el del arbitraje, ya que no están globalizados por lo que las teorías no se podrían probar del todo, es importante el factor humano en la decisión de evasión y esto conlleva una serie de perspectivas desde el punto de vista de la psicología social, que deberían ser enfocadas para fortalecer las actuales teorías y principios.
Citas
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