Un sistema de incentivos para mejorar la recaudación impositiva

Abstract

This paper proposes an incentive scheme for the collection of direct and indirect taxes in Argentina. Considering a hierarchy composed of the IRS, inspectors and tax-payers, the proposed scheme consists of transferring part of the tax and penalties collected from evaders to the inspector who performed the successful auditing. This system does not require an increase in the budget of the IRS and under very reasonable conditions improves upon the existing one. Furthermore, the scheme does not allow the inspectors to obtain rents permanently, as these depend on the existence of a level of evasion that is highly reduced in equilibrium.