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Análisis Experimental de la Curva de Laffer y la Evasión Fiscal en Bolivia

Author

Listed:
  • Aliaga Lordemann, Javier

    (IISEC, Universidad Católica Boliviana)

  • Oropeza Farel, Anna

    (IISEC, Universidad Católica Boliviana)

  • Von Borries, Javier

    (IISEC, Universidad Católica Boliviana)

Abstract

La evasión fiscal es una actividad ilegal que la administración tributaria combate mediante distintas herramientas. Implícitamente el riesgo está presente en este tipo de actividad. Por lo tanto, la evaluación del riesgo es un componente importante para la adopción de una conducta evasiva. Al mismo tiempo, existen otros factores que determinan la adopción de esta conducta. La pregunta radica en conocer qué incentivos fiscales y qué políticas pueden ser de utilidad para tener una mejor fiscalización y control. El presente documento utiliza metodología experimental de campo para investigar el comportamiento complejo de los contribuyentes en el tema de evasión fiscal. Realizando cambios en la estructura de los incentivos, como el ingreso, la probabilidad de fiscalización y variaciones en la alícuota impositiva, se intenta evaluar el comportamiento de los agentes económicos cuando se realizan estas modificaciones. Los resultados del experimento indican que un factor importante es la aversión al riesgo en la adopción de un comportamiento de evasión impositiva, pero que el factor determinante al momento de pagar impuestos es el ingreso de las personas: a mayor ingreso, mayor cumplimiento tributario. También se encontró que, a mayor probabilidad de ser fiscalizado y con mayores multas, aumenta el cumplimiento en el pago de los impuestos. Instituto de Investigaciones Socio - Económicas; IISEC

Suggested Citation

  • Aliaga Lordemann, Javier & Oropeza Farel, Anna & Von Borries, Javier, 2015. "Análisis Experimental de la Curva de Laffer y la Evasión Fiscal en Bolivia," Documentos de trabajo 5/2015, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
    • Handle: RePEc:ris:iisecd:2015_005
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    References listed on IDEAS

    as
    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    More about this item

    Keywords

    Economía experimental; Curva de Laffer; Impuestos; Instituto de Investigaciones Socio - Económicas; IISEC;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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