Recent experiments with electrolytes driven through conical nanopores give evidence of strong rectified current response. In such devices, the asymmetry in the confinement is responsible of the non-Ohmic response, suggesting that the interplay of entropic and enthalpic forces plays a major role. Here we propose a theoretical model to shed light on the physical mechanism underlying ionic current rectification (ICR). By use of an effective description of the ionic dynamics we explore the systems response in different electrostatic regimes. We show that the rectification efficiency, as well as the channel selectivity, is driven by the surface-to-bulk conductivity ratio Dukhin length rather than the electrical double layer overlap.