Resumo

UBILLA UBILLA, Alejandra Francisca  e  BUSTAMANTE GARRIDO, Diana Valentina. Tax Morale and Institutional Trust: A Meta-analysis with Moderating Effect. Gest. polít. pública [online]. 2025, vol.34, n.2, pp.129-157.  Epub 09-Jan-2026. ISSN 1405-1079.  https://doi.org/10.60583/gypp.v34i2.8479.

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.

Palavras-chave : tax morale; trust in institutions; meta-analysis; moderator; corruption and shadow economy.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )