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

Author

Listed:
  • Santiago Chelala
  • Victoria Giarrizzo

Abstract

Resumen La 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 disenan 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.******This 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.

Suggested Citation

  • Santiago Chelala & Victoria Giarrizzo, 2014. "Evasión de impuestos en Argentina: un análisis experimental de la eficiencia de premios y castigos al contribuyente," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 6(2), pages 269-286, September.
    • Handle: RePEc:col:000443:012592
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    References listed on IDEAS

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    More about this item

    Keywords

    economía del comportamiento; experimento; evasión; impuestos; premios; castigos; política tributaria. *** Behavioral economics; experiment; evasion; taxes; rewards; punishments; tax policy.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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