Rogger Remberto Quiroz Zúñiga, Flor Delicia Heredia Llatas
In Iberomerica a high index of distrust in taxpayers and citizens in general is perceived, fueled by a series of social and political conflicts, which affects development policies, as well as the performance of efficient tax management, which is reflected in the achievement of optimal levels of collection. This review aims to develop a literary review to identify the factors that limit the collection entities, improve the levels of collection. For this, information published in 37 journals indexed in Scopus, Scielo, Redalyc, Science Direct and Google Scholar has been reviewed. It has been determined that there is a high level of tax evasion associated with the scarce tax culture, deficient institutional operating capacity, fiscal pressure, among others.
Pág 434-442, 02 Jun