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Reglas de selección para la fiscalización de Impuestos a las Ventas

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  • Roberto José Arias

    ()
    (Universidad Nacional de La Plata - Ministerio de Economía de la Prov. de Buenos Aires)

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    Abstract

    In this paper we discuss the relevance of the major results found on the literature about optimal auditing rules to the case of a commodity tax. We found out that literature’s usual recommendations are not applied by tax administrations. In our understanding, this happens because of: i) there is a key difference between the assumed objective (theoretical) of the tax administration and the actual objectives, ii) every model assumes that taxpayers know audit rules, when in fact they are kept confidential by the tax administration. iii) most models restrict tax evasion to underreporting, iv) there might be practical or non-economical issues that prevent tax administrations using optimal auditing rules. We conclude that optimal audit rules bring in a very important issue usually neglected when tax administrations design an auditing policy: the impact of the audit policy on the returns of non-audited taxpayers.

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    Bibliographic Info

    Article provided by Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas in its journal Revista de Economía y Estadística.

    Volume (Year): XLII (2004)
    Issue (Month): 2 (July)
    Pages: 29-62

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    Handle: RePEc:ief:reveye:v:42:y:2004:i:2:p:29-62

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    Related research

    Keywords: Commodity Tax; Auditing Rules; Auditing Policy;

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    References

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    1. Graetz, Michael J & Reinganum, Jennifer F & Wilde, Louis L, 1986. "The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement," Journal of Law, Economics and Organization, Oxford University Press, Oxford University Press, vol. 2(1), pages 1-32, Spring.
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    3. Myles, G.D. & Naylor, R.A., 1995. "Tax Evasion, Social Customs and Optimal Auditing," Discussion Papers, Exeter University, Department of Economics 9508, Exeter University, Department of Economics.
    4. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-30, December.
    5. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
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    7. Slemrod, Joel & Yitzhaki, Shlomo, 1987. " The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 89(2), pages 183-92.
    8. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521497695.
    9. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, Elsevier, vol. 43(2), pages 221-236, November.
    10. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Alm, James & McKee, Michael, 2004. "Tax compliance as a coordination game," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 54(3), pages 297-312, July.
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    13. Alm, James & Blackwell, Calvin & McKee, Michael, 2004. "Audit Selection and Firm Compliance with a Broad-based Sales Tax," National Tax Journal, National Tax Association, vol. 57(2), pages 209-27, June.
    14. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    15. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 32(3), pages 283-302, July.
    16. Macho-Stadler, Ines & Perez-Castrillo, J David, 2002. "Auditing with Signals," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 69(273), pages 1-20, February.
    17. Erard, Brian & Ho, Chih-Chin, 2001. "Searching for ghosts: who are the nonfilers and how much tax do they owe?," Journal of Public Economics, Elsevier, Elsevier, vol. 81(1), pages 25-50, July.
    18. Andreoni, James, 1992. "IRS as loan shark tax compliance with borrowing constraints," Journal of Public Economics, Elsevier, Elsevier, vol. 49(1), pages 35-46, October.
    19. repec:fth:exetec:95/08 is not listed on IDEAS
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