Percepciones de injusticia y corrupción: el castigo de los evasores

Victoria Giarrizzo; Nicolás Scolnic

doi:10.52292/j.estudecon.2011.772

Autores

Victoria Giarrizzo UBA
Nicolás Scolnic UBA

DOI:

https://doi.org/10.52292/j.estudecon.2011.772

Palavras-chave:

Evasión, Contribuyente, Estado, Responsabilidad

Resumo

Los estudios de evasión suelen focalizarse en el contribuyente como el único sujeto sobre el cual inducir cambios para lograr mejoras en las recaudaciones tributarias. Sin embargo, estudios recientes indican que el comportamiento del Estado determina la conducta de los individuos. Si el Estado es concebido como una institución corrupta, que maneja ineficientemente los recursos, los contribuyentes castigan evadiendo y encuentran justificación fácil a su mal comportamiento fiscal. En ese esquema, la evasión no impacta en la moral de los individuos ni afecta su reputación, y encontrar soluciones se vuelve dificultoso. Este trabajo analiza la evasión como una 'relación tributaria' dinámica entre Estado y sus ciudadanos, con responsabilidades compartidas donde solo cambios simultáneos en ambos actores permitirán reducir la informalidad.

Downloads

Não há dados estatísticos.

Referências

Abdulai, A.G, (2009), "Political will in combating corruption in developing and transition economies: A comparative study of Singapore, Hong Kong and Ghana." Journal of Financial Crime, Vol. 16 Iss: 4, pp.387 - 417. DOI: https://doi.org/10.1108/13590790910993753

Ajzen, I. y Fishbein, M (1980), Understanding Attitudes and Predicting Social Behaviour, Englewood Cliffs, Prentice-Hall.

Allingham, M. y Sandmo, A., (1972), "Income Tax Evasion: A theoretical analysis." Journal of Public Economics, 1(3/4), 323-338. DOI: https://doi.org/10.1016/0047-2727(72)90010-2

Alm, J., McClelland, G., y Schulze, W., (1992), "Why Do People Pay Taxes?" Journal of Public Economics, 48(1), 21-38. DOI: https://doi.org/10.1016/0047-2727(92)90040-M

Alm, J. y Torgler, B., (2006), "Culture Differences and Tax Morale in the United States and in Europe." Journal of Economic Psychology 27, 224-246. DOI: https://doi.org/10.1016/j.joep.2005.09.002

Corporación Latinbarómetro, Informe noviembre 2008, Chile.

Cowell, F. y Gordon, J., (1988), "Unwillingness to Pay." Journal of Public Economics, 36(3), 305-321 DOI: https://doi.org/10.1016/0047-2727(88)90013-8

Cullis, J. y Lewis, A., (1997), "Why People Pay Taxes: From a Conventional Economic Model to a Model of Social Convention." Journal of Economic Psycology, 18(2-3), 305-321. DOI: https://doi.org/10.1016/S0167-4870(97)00010-X

De Soto, H., (2000), The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else, New York, Basic Books.

Erard, B. y Feinstein, J., (1994), "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance". Public Finance 49 (Suppl.): 70-89.

Erard, B. y Feinstein, J., (1994), "Honesty and Evasion in the Tax Compliance Game." RAND Journal of Economics. Vol. 25. N1. DOI: https://doi.org/10.2307/2555850

Fatás, E. y Roig, E., (2004), "Una introducción a la metodología experimental en economía." Cuadernos de Economía 27:7-036.

Feld, L. y Frey, B., (2002a), The Tax Authority and the Taxpayer: An Exploratory, Working Paper.

Fernández, P., Clavero A. y Horrillo, M., (2008), Los enfoques de análisis de la evasión fiscal. Una revisión actual de la investigación, Universidad de Málaga.

Gamazo Chillón, J.C, (2004), "Principales trabajos empíricos en materia de evasión fiscal"; Anales de Estudios Económicos y empresariales; n°9; p.p 199-217.

Giarrizzo, V, Sivori, J. (2010). "El caso de los moralistas evasores." Pecvnia, 10 (2010), pp. 95-124. DOI: https://doi.org/10.18002/pec.v0i10.641

Hindriks, J., Keen M., and Muthoo, A., (1999), "Corruption, Extortion and Evasion," Journal of Public Economics, N° 74, pp. 395-430. DOI: https://doi.org/10.1016/S0047-2727(99)00030-4

Índice de Percepción de la Corrupción, Transparency International (2008).

Índice de Confianza en el Gobierno, 03/2011, UTDT, Buenos Aires, Argentina.

Lederman, L., (2003), "The Interplay Between Norms and Enforcement in Tax Compliance." Ohio State Law Journal, Vol. 64. DOI: https://doi.org/10.2139/ssrn.391133

Lewis, A., (1982), "The social psychology of taxation." British Journal of Social, 21 (2), pp. 151-158. DOI: https://doi.org/10.1111/j.2044-8309.1982.tb00523.x

Mason, R y Calvin, D., (1978), "A Study of Admitted Income Tax Evasion." Law and Society Review 13:73-89. DOI: https://doi.org/10.2307/3053243

Mittone L., (2002) Individual Styles of Tax Evasion: an Experimental Study. Working paper n.2/2002 -CELL, Università degli Studi di Trento - CELL

Mittone L., (2002) Dynamic Behaviours in Tax Evasion. An Experimental Approach. Working Paper n.3/2002 CELL. Università degli Studi di Trento- CELL.

Mittone L., (1997) Subjective Versus Objective Probability: Results from Seven Experiments on Fiscal Evasion. Working Paper n.4/1997 CELL, Università degli Studi di Trento - CEEL.

Mittone L. y Bosco L., (1997) "Tax Evasion and Moral Constraints: Some Experimental Evidence." Kyklos , v. 50, n. 3, p. 297-324. DOI: https://doi.org/10.1111/1467-6435.00018

Picur, R. y Riahi-Belkaoui, D., (2006), "The impact of bureaucracy, corruption and tax compliance." Review of Accounting and Finance, Vol. 5 Iss: 2, pp.174 - 180 DOI: https://doi.org/10.1108/14757700610668985

Schwartz, R. y Orleans, S., (1967), "On Legal Sanctions", University of Chicago Law Review, vol. 25, pp. 274-300. DOI: https://doi.org/10.2307/1598934

Tanzi, V. y Zee, H.H., (2000), "Tax Policy for Emerging Markets: Developing Countries", National Tax Journal, N° 53, pp. 299-322. DOI: https://doi.org/10.17310/ntj.2000.2.07

Torgler, B., (2003), "To Evade Taxes or not to Evade: That is The Question." Journal of Socio-Economics, 32(3), 283-302. DOI: https://doi.org/10.1016/S1053-5357(03)00040-4

Torgler, B., (2004), "Tax Morale in Asian Countries". Journal of Asian Economics, 15(2), 237-266. DOI: https://doi.org/10.1016/j.asieco.2004.02.001

Torgler, B., (2005a), "Tax Morale in Latin America." Public Choice, 122(1-2), 133-157. DOI: https://doi.org/10.1007/s11127-005-5790-4

Torgler, B., (2005b)., The evolution of tax morale in Modern Spain. Georgia State University, Andrew Young Scholl of Policy studies.

Torgler, B. y Martinez-Vazquez, J., (2005), "The Evolution of Tax Morale in Modern Spain" International Studies Program Working Paper Series, at AYSPS, GSU paper 0521, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.

Vihanto, M., (2003), "Tax Evasion and The Psychology of The Social Contract." Journal of Socio-Economics, 32(2), 111-125. DOI: https://doi.org/10.1016/S1053-5357(03)00011-8

Waneryd, K.E. y Walerud, B., (1982), "Taxes and economic behavior: some interview data on tax evasion in Sweden", Journal of Economic Psycology, vol.2, pp. 187-211. DOI: https://doi.org/10.1016/0167-4870(82)90003-4