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Instrumentos Clave En La Lucha Contra El Fraude: La Importancia De La Educación Fiscal

Author

Listed:
  • José Antonio Martínez Álvarez

    (Instituto de Estudios Fiscales)

  • Ana Belén Miquel Burgos

    (Instituto de Estudios Fiscales)

Abstract

Los ingresos fiscales son la pieza clave para mantener la sostenibilidad del Estado del Bienestar. En un momento de crisis como el actual, es trascendental profundizar en la lucha contra el fraude, como herramienta fundamental para el logro de dicho objetivo. Sin embargo, cabe preguntarse ¿Es posible que, en base a una mayor educación fiscal e información detallada y trasparente sobre las diferentes medidas impositivas implementadas, así como de la utilización responsable de los recursos por parte de sus gestores, mejorase la actitud de la población ante el pago de impuestos? En este artículo, tratamos de dar respuesta a la importancia de estos aspectos para acabar con las actuaciones defraudadoras y mejorar la eficacia recaudatoria de las Administraciones Públicas.

Suggested Citation

  • José Antonio Martínez Álvarez & Ana Belén Miquel Burgos, 2013. "Instrumentos Clave En La Lucha Contra El Fraude: La Importancia De La Educación Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 146(1), pages 179-192, March.
  • Handle: RePEc:hpe:crotri:y:2013:v:146:i:1:p:179-192
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    More about this item

    Keywords

    Fraude; conciencia fiscal; educación cívico-tributaria; sensibilización fiscal; recursos públicos.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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