Instrumentos De La Economía Del Comportamiento Para Mejores Recaudos Tributarios Y Políticas Públicas

Abstract

From almost the origin of its concept, the issue of tax collection has presented a challenge to governments throughout the world and throughout history. There are many ways in which citizens do not comply with their tax obligations, the two most repeated are through tax evasion and tax avoidance. These practices represent large losses of tax revenue for governments that negatively affect their ability to provide citizens with rights such as education, health and safety, goods and services such as parks, sewage, roads, among others. Under this problematic, behavioural economics represents a new way to solve this situation. Now, behavioural economics explains that the decisions made by homosapiens are based on psychological and social factors, different from traditional economic theory, which says that the decisions made by homo economicus are based exclusively on rational factors. This idea implies that people are influenced by internal and external factors, called biases, which can be cognitive, descriptive and prescriptive social norms, short and long-termism, overconfidence and socio-cultural context. It is, therefore, the objective of this thesis to identify instruments of behavioural economics that help to improve tax collection in Colombia from the analysis of applied cases with the purpose of reducing tax avoidance.

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