Abstract

SOUR, Laura  and  GUTIERREZ ANDRADE, Miguel Ángel. Los incentivos extrínsecos y el cumplimiento fiscal. El trimestre econ [online]. 2011, vol.78, n.312, pp.841-868. ISSN 2448-718X.

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.

Keywords : cumplimiento de las obligaciones fiscales; motivación intrínseca; experimentos; recompensas.

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