Factores empresariales e institucionales condicionantes de la presión fiscal a nivel internacional

  1. Ana Rosa Fonseca-Díaz 1
  2. Elena Fernández-Rodríguez 2
  3. Antonio Martínez-Arias 2
  1. 1 Department of Business Administration, University of Oviedo
  2. 2 Department of Accounting, Universidad de Oviedo
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2019

Volumen: 48

Número: 2

Páginas: 224-253

Tipo: Artículo

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Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Este trabajo analiza los factores determinantes del Tipo Impositivo Efectivo (TIE) soportado por empresas a nivel internacional, utilizando un panel de datos de 21.638 empresas cotizadas en 63 países durante el período 1999–2009. Nuestro análisis sugiere que el TIE depende tanto de factores empresariales como institucionales. En concreto, tamaño, endeudamiento, inmovilizado, existencias y rentabilidad de las empresas son factores explicativos de la presión fiscal soportada por las compañías. A su vez, el nivel de desarrollo, la pertenencia a la OCDE y la efectividad del gobierno se relacionan positivamente con el TIE, mientras que la calidad regulatoria y el estado de derecho afectan negativamente a la presión fiscal. Además, el efecto de las variables empresariales determinantes del TIE se ve condicionado por el entorno institucional en que esté ubicada la empresa.

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Información de financiación

Por su parte, Fonseca-Díaz et al. (2014) analizan para 76 países durante el período 1999–2009 si factores de carácter institucional llevan a que existan diferencias en la presión fiscal empresarial. Estos autores realizan un contraste de diferencias de medias en el que ponen de manifiesto que el mayor o menor crecimiento económico del país, su pertenencia o no a la OCDE o su mejor o peor calidad institucional son variables que individualmente pueden condicionar el TIE soportado por las empresas, pero, tal y como ya se ha comentado, dicho análisis puede llevar a errores en las conclusiones, puesto que no permite establecer relaciones de causalidad y omite variables relevantes.

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Fuente de los datos: Dialnet