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Percepciones de injusticia y corrupción: el castigo de los evasores

Author

Listed:
  • Victoria Giarrizzo
  • Nicolás Scolnic

Abstract

Tax evasion studies tend to focus on the taxpayer as the only subjects on which induce changes for improvements in tax revenues. However, recent studies indicate that State's behavior determines the actions of individuals. If the State is conceived as a corrupt institution that manages the resources inefficiently, taxpayers punish with avoidance and find easy justification to his bad fiscal behavior. In this scheme, evasion does not impact on the morale of individuals or affect their reputation, and finding solutions becomes difficult. This paper analyzes the avoidance as a dynamic 'tax relationship' between the State and its citizens with shared responsibilities where only simultaneous changes in both actors will reduce informality

Suggested Citation

  • Victoria Giarrizzo & Nicolás Scolnic, 2011. "Percepciones de injusticia y corrupción: el castigo de los evasores," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 28(57), pages 33-57, july-dece.
    • Handle: RePEc:uns:esteco:v:28:y:2011:i:57:p:33-57
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    File URL: http://revistas.uns.edu.ar/ee/article/view/772/450
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    More about this item

    Keywords

    evasión; contribuyente; estado; responsabilidad;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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