<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0185-1918</journal-id>
<journal-title><![CDATA[Revista mexicana de ciencias políticas y sociales]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. cienc. polít. soc]]></abbrev-journal-title>
<issn>0185-1918</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Ciencias Políticas y Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-19182015000200103</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La moral tributaria en América Latina y la corrupción como uno de sus determinantes]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax Morality in Latin Americaand Corruption as one of its Determinants]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castañeda Rodríguez]]></surname>
<given-names><![CDATA[Víctor Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Jorge Tadeo Lozano  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>CO</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<numero>224</numero>
<fpage>103</fpage>
<lpage>132</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-19182015000200103&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-19182015000200103&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-19182015000200103&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Este artículo considera que la corrupción es un factor central en el estudio del grado de moral tributaria que exhibe un ciudadano, entendida ésta como su disposición a pagar impuestos. Esta idea es argumentada retórica y analíticamente y puesta a prueba a través de una constatación empírica que toma varios modelos probit ordenados, estimados con base en datos de la encuesta realizada en 2010 por Latinobarómetro en dieciocho países de América Latina. Entre los hallazgos destaca que la experiencia personal con este fenómeno no parece ser relevante, aunque sí la percepción nacional que se tiene de su incidencia, la cual obedece a la opinión que tiene un conjunto amplio de actores, entre ellos los empresarios y ciudadanos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[This paper considers that corruption is a major factor that explains citizens' tax morality, understood as their willingness to pay taxes. This idea is argued rhetorically and analytically, and then tested through empirical evidence based on several ordered probit models, estimated by the data obtained from a 2010 Latinobarómetro survey carried out in eighteen Latin American countries. The findings show that individual experience with this phenomenon seems irrelevant, while public perception of its effects, resulting from the perspective of a wide range of actors, including entrepreneurs and citizens, does play a role in this respect.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[moral tributaria]]></kwd>
<kwd lng="es"><![CDATA[corrupción]]></kwd>
<kwd lng="es"><![CDATA[determinantes de la moral tributaria]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="en"><![CDATA[tax morale]]></kwd>
<kwd lng="en"><![CDATA[corruption]]></kwd>
<kwd lng="en"><![CDATA[determinants of tax morale]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
</kwd-group>
</article-meta>
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