Efecto de la corrupción política en los ingresos impositivos municipales

Effect of political corruption on municipal tax revenues

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DOI: https://doi.org/10.6018/rcsar.410581
Palabras clave: corrupción política, gobiernos locales, ingresos fiscales

Resumen

La mayor parte de la investigación sobre la corrupción se ha realizado a nivel nacional, porque su estudio a nivel regional o local es más complejo. Aunque hay muchos estudios sobre la relación entre la corrupción y el gasto público, muy pocos examinan la influencia de la corrupción en los ingresos públicos, y no hemos encontrado ninguno a nivel subnacional, excepto el reciente de Liu y Mikesell (2019).

Nuestro objetivo es analizar la corrupción política a nivel municipal, estudiando si el nivel de ingresos de los gobiernos municipales se ve afectado por los casos de corrupción que involucran a los políticos locales. Otros factores que se toman en cuenta son la ideología política, el gobierno de mayoría absoluta y el ciclo electoral. La muestra es un panel de datos de todos los municipios españoles con una población de más de 50.000 habitantes para el período 2002-2013.

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01-07-2021
Cómo citar
Guillamón, M. D., Cifuentes, J., Faura, U., & Benito, B. (2021). Efecto de la corrupción política en los ingresos impositivos municipales: Effect of political corruption on municipal tax revenues. Revista de Contabilidad - Spanish Accounting Review, 24(2), 231–240. https://doi.org/10.6018/rcsar.410581
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