Moral and Cultural Perspectives of Tax Evasion in Latin America

Abstract

This chapter discusses the historical and cultural factors that influenced the current attitude toward tax evasion in a number of Latin American countries. Most Latin American countries share a common past as a result of bring conquered by Spain. Therefore, they present some similar patterns in terms of political and institutional aspects and their history between the sixteenth and early nineteenth centuries, when most independence movements took place. Currently, there are still certain aspects of Spanish policies towards those territories that can partially and historically explain the current situation, enabling us to understand more about tax evasion in the region. It cannot be said that such policies were the same in all cases, because specific policies were put into effect very often whenever Spanish authorities recognized them as necessary to rule the colonies. In any case, there is no doubt that they formed a part of certain values, within the culture and morality, connected to social, political, and institutional issues, as well as giving rise and even serving as a “justification” for tax evasion.