This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

In this paper we analyze the individual motivation to pay taxes from a novel perspective: the degree of tax morale. We use the Latinobarometro data set of 2005 for countries belonging to the Cono Sur area in Latin America. We estimate, through OLS and ordered probit regressions, the relationship...

In this paper, we present a review of the literature on optimal auditing of tax evasion and we fill some existing gaps with new results. The main contribution is to give a unified vision on the optimal audit policy when the Agency can pool the taxpayers as a function of the main activity they...

This paper incorporates the strategic interactions between tax payers and fiscal authorities to the standard theory of fiscal evasion. The existence and (local) unicity of Nash equilibrium are demonstrated by the players' best responses. Through a numerical analysis, it is concluded that...

Spanish Abstract: El artículo analiza los efectos del Derecho de la Unión Europea y las libertades fundamentales sobre el impuesto sobre sucesiones y donaciones español, teniendo en cuenta las implicaciones y complejas relaciones que derivan de su formulación como impuesto estatal que ha...

Spanish Abstract: Este artículo presenta un modelo que supone la racionalidad de los políticos y gobernantes cuando fijan las tasas de impuestos de renta y de consumo de cada contribuyente, y sugiere que esas decisiones dependen del tamaño y la movilidad política de los grupos de votantes y...

Spanish Abstract: El artículo estudia varias líneas de jurisprudencia, fundamentalmente, tributaria del TJUE, relativas a la obligación de interpretación del Derecho nacional de acuerdo con el Derecho de la UE, sobre situaciones internas y discriminación a la inversa, o sobre efecto...