Determinantes de la corrupción y evasión de impuestos en América Latina: un análisis bibliométrico

Ruben Antonio Velez Ramirez; Alexa Juliana Montoya Morales; Marisela Restrepo Triviño

doi:10.17533/udea.rc.n86a07

Autores

Ruben Antonio Velez Ramirez Universidad del Quindio https://orcid.org/0000-0001-5524-0640
Alexa Juliana Montoya Morales Universidad del Quindío https://orcid.org/0000-0001-9735-4136
Marisela Restrepo Triviño Universidad del Quindío https://orcid.org/0009-0009-1632-3705

DOI:

https://doi.org/10.17533/udea.rc.n86a07

Palavras-chave:

corrupção, evasão, impostos, impacto, América Latina

Resumo

A corrupção e a evasão fiscal na América Latina são tópicos de interesse acadêmico, social e político nos últimos anos, devido ao impacto socioeconômico e às pressões de grupos de interesse que exigem transparência e uso eficiente de recursos. Portanto, este artigo visa estabelecer determinantes da corrupção e da evasão fiscal. Para isso, a pesquisa foi realizada na base de dados Scopus entre os anos de 2008 e 2023, encontrando 110 artigos, dos quais 29 atendem a todos os critérios de seleção. Posteriormente, foi realizada uma análise bibliométrica, utilizando técnicas estatísticas e matemáticas, estudando padrões, tendências e relações existentes em publicações científicas. Em seguida, foram obtidos indicadores como análise da produção anual, autores notáveis e países relevantes. Além disso, determinantes da região foram categorizados em aspectos econômicos, políticos, sociais e culturais, mostrando a fragilidade das instituições governamentais e a falta de transparência até a desigualdade económica e à cultura profundamente enraizada de impunidade. Finalmente, é oferecida uma visão da evolução e da influência da corrupção como evasão fiscal na América Latina.

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