NDLI: Evaluación empírica del fraude fiscal: Análisis de la estrategia de Landsberger y Meilijson

Content Provider	Semantic Scholar
Author	Sáez, Alfredo Moreno Rescalvo, María Del Pilar Ruiz
Copyright Year	2000
Abstract	En este trabajo se pretende realizar una reflexion sobre la actitud de los contribuyentes que les lleva a incurrir en fraude fiscal. Para ello, se presenta una estrategia de recaudacion fiscal, desarrollada por Landsberger y Meilijon (1982), y se contrasta experimentalmente mediante una simulacion realizada con 40 alumnos de la Universidad Rey Juan Carlos. En esta se tratan de determinar algunos factores que pueden incidir en la conducta defraudadora de los participantes en el experimento, para lo cual se les pasa un cuestionario donde se trata de medir su "honradez fiscal", su aversion al riesgo y su valoracion de los juegos de azar. Tras analizar los resultados de la simulacion se observa que el numero de preguntas del cuestionario podria haberse reducida con la perdida de escasa informacion, y que los aspectos que se miden en el cuestionario influyen en su conducta defraudadora del individuo.
Starting Page	1
Ending Page	38
Page Count	38
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://eprints.ucm.es/6703/1/0007.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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