Análisis de la divulgación de aspectos tributarios en la industria bancaria chilena
DOI:
https://doi.org/10.22320/hem.v24i1.7104Palabras clave:
estrategias fiscales, divulgación de impuestos, responsabilidad fiscal corporativaResumen
Este estudio analiza la divulgación de aspectos fiscales en los reportes de sostenibilidad de los bancos chilenos incluidos en el DJSI, utilizando una metodología cualitativa a través de análisis de contenido. A partir del examen de los informes de sostenibilidad de las entidades bancarias seleccionadas, se identificaron patrones en la forma en que se reportan temas fiscales y tributarios. Los resultados muestran que la divulgación varía significativamente entre los bancos y que la información tributaria se presenta mayormente de manera agregada y sin detalles que permitan evaluar el impacto real de sus políticas fiscales en la sostenibilidad. Se concluye que, aunque la transparencia en materia tributaria ha avanzado, aún existen brechas en la presentación de información que impiden una evaluación precisa del compromiso de las entidades con la responsabilidad fiscal y la sostenibilidad.
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