Valores éticos asociados a la civilidad fiscal en empresas públicas

• Milagros del Carmen Villasmil Molero http://orcid.org/0000-0002-8222-8871
• José Barros Padilla http://orcid.org/0000-0002-8222-8871
• Juan Carlos Torres Palacio https://orcid.org/0000-0002-3211-7057

DOI: https://doi.org/10.31876/rcs.v29i.40959

Palabras clave: Valores éticos, civilidad fiscal, empresas públicas, integridad, transparencia

Resumen

Los valores éticos de los profesionales tributarios en las organizaciones públicas deben estar orientados hacia la civilidad fiscal en la filosofía institucional de estas empresas para garantizar la calidad de sus auditorías y rendiciones de cuentas. Por tanto, el estudio tuvo como objetivo identificar valores éticos asociados a la civilidad fiscal en la filosofía institucional de las empresas públicas en países de África, Asia, Europa y América, a partir de una revisión bibliográfica de 15 artículos científicos de las bases de datos Scopus, Web of Science y Google académico sobre estudios empíricos con muestras de contadores, auditores, directivos o funcionarios públicos con funciones financieras o tributarias. Los resultados revelan que la transparencia, la eficacia, la integridad, el compromiso y la honestidad son considerados como valores clave en el comportamiento y juicio ético de los profesionales tributarios, así como en los procesos de auditoría interna y rendición de cuentas en el sector público. Se concluye que es importante contar con modelos teórico-éticos que integren en la filosofía institucional de empresas públicas valores éticos necesarios para evitar el fraude fiscal e incentivar una cultura ética orientada hacia una adecuada civilidad fiscal en empresas públicas.

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