<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2011000400841</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Los incentivos extrínsecos y el cumplimiento fiscal]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sour]]></surname>
<given-names><![CDATA[Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gutiérrez Andrade]]></surname>
<given-names><![CDATA[Miguel Ángel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anahuac Facultad de Economía y Negocios ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma Metropolitana Departamento de Ingeniería Eléctrica ]]></institution>
<addr-line><![CDATA[Iztapalapa ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2011</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2011</year>
</pub-date>
<volume>78</volume>
<numero>312</numero>
<fpage>841</fpage>
<lpage>868</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2011000400841&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2011000400841&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2011000400841&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[cumplimiento de las obligaciones fiscales]]></kwd>
<kwd lng="es"><![CDATA[motivación intrínseca]]></kwd>
<kwd lng="es"><![CDATA[experimentos]]></kwd>
<kwd lng="es"><![CDATA[recompensas]]></kwd>
</kwd-group>
</article-meta>
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