Percepciones de injusticia y corrupción: el castigo de los evasores

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.

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Publicado

2011-11-01

Como Citar

Giarrizzo, V., & Scolnic, N. (2011). Percepciones de injusticia y corrupción: el castigo de los evasores. Estudios económicos, 28(57), 33–58. https://doi.org/10.52292/j.estudecon.2011.772

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