REVISTA INNOVA ITFIP

La Relación de los Recursos Presupuestarios Sobre el Cumplimiento Tributario

Angel Ortiz García

Xiomara Santiago Rodríguez

Mary Lynne Rivera Rivera

DOI: https://doi.org/10.54198/innova13.02

Palabras clave: Presupuesto, Tecnologia, Recaudos de impuestos, Recursos humanos, Evasión, Contributiba, Teoría basada en recursos

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Resumen

Esta investigación examinó la relación entre los recursos presupuestarios y el cumplimiento tributario del Departamento de Hacienda de Puerto Rico del 2000 al 2020. La evasión contributiva es un problema constante en Puerto Rico, en la cual el gobierno obtiene menos recaudos para proveer bienes y servicios. El problema específico consiste en que el Departamento de Hacienda tiene limitados recursos presupuestarios para promover el cumplimiento tributario. La justificación de este estudio es que los líderes gubernamentales y profesionales de impuestos pueden validar la importancia de una adecuada asignación presupuestaria a las agencias fiscalizadoras de impuestos para promover el cumplimiento contributivo. Los objetivos de este estudio consisten en identificar la relación entre los recursos presupuestarios asignados al Departamento de Hacienda de Puerto Rico y el cumplimiento tributario. Este estudio es exploratorio, el cual utiliza una metodología descriptiva y correlativa sobre los presupuestos y recaudos de Departamento de Hacienda por un periodo de 20 años. Usando la teoría basada en recursos, el estudio analizó la relación de los presupuestos de tecnología, administración y recursos humanos asignados al Departamento de Hacienda sobre los recaudos contributivos. Los hallazgos presentan una relación significativa de los presupuestos de administración y tecnología con un efecto de rezago sobre la recaudación de ingresos tributarios. Los resultados validan la importancia de la tecnología para promover la eficiencia y reducir los recursos humanos para maximizar el cumplimiento contributivo. Los hallazgos son útiles para que los líderes organizacionales promuevan recursos presupuestarios adecuados, especialmente en tecnología, para promover el desempeño organizacional y reducir la evasión tributaria en beneficio de la economía y la comunidad.

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