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Los incentivos extrínsecos y el cumplimiento fiscal


  • Sour, Laura

    (Universidad Anahuac, México Norte)

  • Gutiérrez Andrade, Miguel Ángel

    (Universidad Autónoma Metropolitana-Iztapalapa)


This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.// En este artículo se incluye la repercusión de los incentivos extrínsecos en un modelo de cumplimiento de obligaciones fiscales. También se proporciona evidencia experimental que confirma la existencia de una relación positiva entre la recompensa y el cumplimiento de las obligaciones fiscales. Si las personas son auditadas las recompensas para los contribuyentes honestos son eficaces para aumentar el cumplimiento de las obligaciones fiscales. Estos resultados son en particular relevantes en los países donde hay poco respeto por las leyes fiscales, ya que las recompensas pueden estimular la motivación intrínseca de los individuos para cumplir con sus obligaciones fiscales.

Suggested Citation

  • Sour, Laura & Gutiérrez Andrade, Miguel Ángel, 2011. "Los incentivos extrínsecos y el cumplimiento fiscal," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(312), pages 841-868, octubre-d.
  • Handle: RePEc:elt:journl:v:78:y:2011:i:312:p:481-468 DOI:

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    References listed on IDEAS

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    More about this item


    cumplimiento de las obligaciones fiscales; motivación intrínseca; experimentos; recompensas;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior


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