Heterogeneidad estructural del cumplimiento tributario entre grupos de contribuyentes en Ecuador: análisis multigrupo PLS-SEM
DOI:
https://doi.org/10.70577/asce.v5i1.711Palabras clave:
Sistemas fiscales; Análisis estadístico; Modelos matemáticos, Estructura económica; Mínimos Cuadrados Parciales; Análisis Multigrupo.Resumen
El cumplimiento tributario ha sido abordado mayoritariamente como un fenómeno homogéneo, obviando la heterogeneidad estructural inherente a los distintos perfiles de contribuyentes en economías emergentes. El presente estudio examina si el modelo causal que vincula la educación tributaria y la moral fiscal con el cumplimiento tributario opera de forma equivalente entre subgrupos de comerciantes formales en el Ecuador, diferenciados por régimen tributario (General vs. RIMPE), nivel de participación en programas de capacitación y antigüedad empresarial. Se aplicó un Análisis Multigrupo mediante Modelamiento de Ecuaciones Estructurales de Mínimos Cuadrados Parciales (PLS-MGA), precedido por el test de invarianza de medición MICOM (Measurement Invariance of Composite Models) sobre una muestra estratificada de 255 comerciantes formales. Los resultados confirmaron invarianza parcial de medición y evidenciaron diferencias estructurales significativas entre grupos: los comerciantes bajo régimen General exhibieron relaciones causales más robustas entre educación tributaria y cumplimiento (β=0.412, p<0.001) en comparación con los adscritos al régimen RIMPE (β=0.231, p=0.043). Asimismo, la participación en programas de capacitación moderó positivamente la intensidad de dichas relaciones. Estos hallazgos contradicen la asunción de universalidad en los modelos de cumplimiento fiscal y proveen evidencia empírica para el diseño de políticas tributarias diferenciadas en contextos latinoamericanos.
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Derechos de autor 2026 Mauricio Rubén Franco Coello, Ricardo Rubén Mora Torosine, Maritza Elizabeth Alcívar Saltos, Verónica Alexandra Arrata Corzo, Freddy Enrique Triana Litardo
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