<?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>1405-1079</journal-id>
<journal-title><![CDATA[Gestión y política pública]]></journal-title>
<abbrev-journal-title><![CDATA[Gest. polít. pública]]></abbrev-journal-title>
<issn>1405-1079</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigación y Docencia Económicas A.C., División de Administración Pública]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-10792025000200129</article-id>
<article-id pub-id-type="doi">10.60583/gypp.v34i2.8479</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Moral tributaria y confianza institucional: Un metaanálisis con efecto moderador]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax Morale and Institutional Trust: A Meta-analysis with Moderating Effect]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ubilla Ubilla]]></surname>
<given-names><![CDATA[Alejandra Francisca]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bustamante Garrido]]></surname>
<given-names><![CDATA[Diana Valentina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Santo Tomás Facultad de Economía y Negocios Escuela de Auditoría y Control de Gestión]]></institution>
<addr-line><![CDATA[ Santiago]]></addr-line>
<country>Chile</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Andrés Bello Facultad de Economía y Negocios Escuela Ingeniería en Administración de Empresas]]></institution>
<addr-line><![CDATA[ Providencia]]></addr-line>
<country>Chile</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>34</volume>
<numero>2</numero>
<fpage>129</fpage>
<lpage>157</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-10792025000200129&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-10792025000200129&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-10792025000200129&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este estudio analizará Tax Morale (TM), realizando un metaanálisis de correlación, con la variable predictora Trust in Institutions (TI), y el efecto moderador de las variables corrupción y Shadow Economy (SE). Se seleccionaron 23 estudios considerando una muestra total de 109 países. Los resultados obtenidos confirman que el tamaño del efecto entre TI y TM es positivo y significativo, además se evidencia que corrupción y SE se comportan como moderadores. A partir de estos resultados, es posible concluir que es pertinente que los gobiernos apliquen políticas que mejoren la confianza de los ciudadanos, y con ello TM. También es fundamental disminuir el nivel de corrupción y economía sumergida en los países para fortalecer la relación estudiada. Con base en los resultados se proponen futuras líneas de investigación.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This study will analyze Tax Morale (TM), performing a correlation meta-analysis, with the predictor variable Trust in Institutions (TI), and the moderating effect of the corruption and Shadow Economy (SE). Twenty-three studies were selected considering a total sample of 109 countries. The results obtained confirm that the size of the effect between TI and TM is positive and significant, also it is evident that corruption and SE behave as moderators. Based on these results, it is possible to conclude that it is pertinent for governments to apply policies that improve citizen confidence, and, with it, TM. It is also essential to reduce the level of corruption and shadow economy in the countries, to strengthen the relation studied. Based on the results, future lines of research are proposed.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[moral tributaria]]></kwd>
<kwd lng="es"><![CDATA[confianza en las instituciones]]></kwd>
<kwd lng="es"><![CDATA[metaanálisis]]></kwd>
<kwd lng="es"><![CDATA[moderador]]></kwd>
<kwd lng="es"><![CDATA[corrupción y economía sumergida]]></kwd>
<kwd lng="en"><![CDATA[tax morale]]></kwd>
<kwd lng="en"><![CDATA[trust in institutions]]></kwd>
<kwd lng="en"><![CDATA[meta-analysis]]></kwd>
<kwd lng="en"><![CDATA[moderator]]></kwd>
<kwd lng="en"><![CDATA[corruption and shadow economy]]></kwd>
</kwd-group>
</article-meta>
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