CARGA TRIBUTARIA Y COMPLEJIDAD ECONÓMICA: UN ANÁLISIS DE LOS PAÍSES DEL G20
DOI:
https://doi.org/10.56238/revgeov17n1-174Palabras clave:
Carga Fiscal, Complejidad Económica, G20Resumen
Este estudio analizó la relación entre la carga tributaria y la complejidad económica en los países del G20, buscando llenar un vacío en la investigación que no ha probado directamente esta asociación. Si bien estudios previos vinculan la carga tributaria con el ingreso per cápita y la complejidad económica con la desigualdad y el ingreso, la interacción entre los dos primeros factores aún no se ha investigado. Se empleó una metodología cuantitativa, estimando un modelo de datos de panel utilizando datos sobre carga tributaria, complejidad económica, ingreso per cápita, innovación y desigualdad de 2012 a 2021 para los países del G20. Los resultados indicaron que la complejidad económica y el ingreso per cápita presentaron una relación positiva y estadísticamente significativa con la carga tributaria, corroborando hallazgos previos, pero con la particularidad de utilizar datos agregados a nivel nacional y centrándose en las economías globales más relevantes. Las hipótesis relativas a la innovación y la desigualdad del ingreso no se confirmaron. Esta investigación contribuye a la literatura al validar la relación entre la carga tributaria y la complejidad económica, incorporando variables nacionales y variables proxy no analizadas conjuntamente en trabajos previos. Los hallazgos pueden respaldar las políticas públicas para el desarrollo económico, especialmente aquellas orientadas a la diversificación a través de la industrialización, que también inciden en los aspectos tributarios. Además, el estudio amplía la investigación empírica sobre los supuestos de la teoría de la complejidad económica, ampliando su aplicabilidad a otros contextos. Por lo tanto, destaca no solo por confirmar las relaciones teóricas, sino también por su enfoque metodológico, que prioriza las economías centrales en el escenario global, ofreciendo perspectivas para los debates sobre tributación y estrategias de crecimiento estructural.
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