Abstract

ZILVETY DERPIC, Ricardo; VILLEGAS QUINO, Horacio  and  ALIAGA LORDEMANN, Javier. Social Cohesion and its Impact on the Willingness to Pay Taxes: a Study of Cross Section for La Paz City. rlde [online]. 2015, n.23, pp.27-65. ISSN 2074-4706.

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 altitudes of people.

Keywords : Social choice; imperfect information; principal-agent; tax compliance; tax evasion; Constitution; Law and Economics; social cohesion; ethics; moral; social values.

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