Un modelo psico-económico de fraude fiscal

• Autores: Ana de Juan Chocano
• Localización: Revista de psicología del trabajo y de las organizaciones = Journal of work and organizational psychology, ISSN 1576-5962, Vol. 8, Nº 23, 1992, págs. 179-188
• Idioma: español
• Enlaces
  • Texto completo (htm)
• Dialnet Métricas: 3 Citas
• Resumen
  • español

    A partir de la conceptualización del fraude fiscal como un comportamiento contrario a la ley, complejo e intencionado, este trabajo expone un modelo psico-económico de fraude fiscal en el que éste es función de la propensión, habilidad y oportunidad de fraude del contribuyente. La base teórica del modelo viene dada por las siguientes teorías: 1) teoría de la equidad- 2) teoría de la atribución causal; 3) teoría de los actitudes - 4) teoría de los grupos de referencia,- y 5) teoría de la prospección.

  • English

    Under the assumption that tax evasion is a complex and intentional behavior against the low, this paper presents an economic-psychological model of tax evasion in which this behavior is a function of three interrelated aspects: propensity, ability and opportunity to evade. The model is based on the following theories., 1) equity theory,- 2) attribution theory; 3) attitude theory; 4) reference group theory, and 5) prospect theory.

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