La moralidad tributaria social, como elemento explicativo de la baja recaudación fiscal en Jalisco

Abstract

The economic circumstances in the State of Jalisco, show that inflationary problems, hoarding, social differences and even wages, in the last ten years, have made difficult the work of collection and management of government administrations in tax matters, due to the growing financial deterioration, caused by fiscal erosion, which stems from the increase in informal economy rates that has occurred in the entity, which is used as an escape valve for the generation of income for those people who are involved in unemployment. The foregoing, coupled with the low wage income that does not allow the acquisition of the basic basket, limits the well-being of the population, thus denying growth, economic development and not being able to materialize the vital minimum among the population, which allows them to all have a decent life. The low tax morality and the increase in corruption practices thus add deficiencies in the quality of public services and governance challenges.