Resumen

GIARRIZZO, Victoria  y  BRUDERSOHN, Sebastián. Premiar al buen contribuyente: Un recorrido por los «incentivos positivos» aplicados en Argentina para mejorar el cumplimiento fiscal. Doc. aportes adm. pública gest. estatal [online]. 2013, n.20, pp.7-48. ISSN 1851-3727.

As a result of under-performance in the traditional coercive policies to combat tax evasion, tax collection agency have begun to introduce policies more friendly to encourage tax compliance, giving prizes, discounts or recognition to good taxpayer. Penalties to evader are well complemented by positive action that seeking to encourage payment of tax. In Argentina, many provinces and cities have been implementing since 2008 incentive programs that highlight the actions of those who comply with their tax obligations by assigning monetary and non-monetary rewards. This paper presents a counting and categorization of existing programs, and attempts to outline recommendations in its design and implementation to help improve their results.

Palabras clave : Tax evasion; Positive incentives; Good taxpayer; Taxes.

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