Evasión de impuestos en Argentina : un análisis experimental de la eficiencia de premios y castigos al contribuyente.

dc.creatorChelala, Santiago
dc.creatorGiarrizzo, Victoria
dc.date.accessioned2014-07-01 00:00:00
dc.date.accessioned2023-01-23T16:12:54Z
dc.date.accessioned2023-06-05T15:51:14Z
dc.date.available2014-07-01 00:00:00
dc.date.available2023-01-23T16:12:54Z
dc.date.available2023-06-05T15:51:14Z
dc.date.created2014-07-01 00:00:00
dc.date.created2023-01-23T16:12:54Z
dc.date.issued2014-07-01
dc.identifier10.14718/revfinanzpolitecon.2014.6.2.3
dc.identifier2011-7663
dc.identifier2248-6046
dc.identifierhttps://hdl.handle.net/10983/29238
dc.identifierhttps://doi.org/10.14718/revfinanzpolitecon.2014.6.2.3
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/6646443
dc.description.abstractLa investigación presenta un experimento controlado que tiene como objeto analizar la conducta de los contribuyentes para determinar en qué casos los premios o los castigos promueven el pago de impuestos. En esta primera aproximación se trabaja con una población compuesta por estudiantes universitarios argentinos. Se diseñan tres grupos donde se simula el cumplimiento de obligaciones tributarias con diferentes probabilidades de ser auditados y con diferentes premios, probabilísticos o ciertos, para los casos de cumplimiento fiscal. Los resultados sugieren que algunos incentivos a pago de impuestos pueden ser más eficientes que las sanciones. También se exponen las consecuencias para la política tributaria que se desprenden de los corolarios del experimento propuesto.
dc.description.abstractThis research presents a controlled experiment that aims to analyze taxpayers’ behavior to determine in which cases rewards or punishments promote taxes payment. In this first approach, a population of Argentinian university students was analyzed. Three groups were designed where tax compliance is simulated with different probabilities of being audited and different rewards, probabilistic or true, to the fiscal compliance cases. Results suggest that some incentives to tax payment could be more effective than punishments. Consequences of the tax policy, which result from the corollaries of the suggested experiment, are also explained.
dc.languagespa
dc.publisherUniversidad Católica de Colombia
dc.relationhttps://revfinypolecon.ucatolica.edu.co/article/download/71/147
dc.relationNúm. 2 , Año 2014
dc.relation286
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dc.relation269
dc.relation6
dc.relationRevista Finanzas y Política Económica
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dc.rightsinfo:eu-repo/semantics/openAccess
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.rightshttps://creativecommons.org/licenses/by-nc-sa/4.0/
dc.rightsSantiago Chelala, Victoria Giarrizzo - 2014
dc.sourcehttps://revfinypolecon.ucatolica.edu.co/article/view/71
dc.subjectBehavioral economics
dc.subjectExperiment
dc.subjectEvasion
dc.subjectTaxes
dc.subjectRewards
dc.subjectPunishments
dc.subjectTax policy
dc.subjectEconomía del comportamiento
dc.subjectExperimento
dc.subjectEvasión
dc.subjectImpuestos
dc.subjectPremios
dc.subjectCastigos
dc.subjectPolítica tributaria
dc.subjectEconomia do comportamento
dc.subjectExperiência
dc.subjectEvasão
dc.subjectImpostos
dc.subjectPrêmios
dc.subjectCastigos
dc.subjectPolítica tributária
dc.titleEvasión de impuestos en Argentina : un análisis experimental de la eficiencia de premios y castigos al contribuyente.
dc.typeArtículo de revista


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