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La modificación del comportamiento del contribuyente a través de la divulgación de su identidad en el listado de incumplidores relevantes

Author

Listed:
  • Bernardo Olivares Olivares

    (Universidad Complutense de Madrid)

Abstract
El presente documento contiene los resultados de un estudio longitudinal realizado durante cinco años (2015-2019), en el que se estudia el comportamiento de los contribuyentes incluidos en la lista de incumplidores relevantes a la Hacienda Pública. A partir de los datos obtenidos mediante el análisis estadístico, se estudia, desde la perspectiva del Derecho Tributario y los principios de la Psicología aplicada al comportamiento de los contribuyentes, la efectividad real de dicho listado. La investigación introduce propuestas de mejora técnica de la norma, partiendo de la evidencia empírica para incrementar su eficacia y el cumplimiento de sus objetivos, ponderando los bienes jurídicos implicados, especialmente, el derecho a la protección de datos personales.

Suggested Citation

  • Bernardo Olivares Olivares, 2020. "La modificación del comportamiento del contribuyente a través de la divulgación de su identidad en el listado de incumplidores relevantes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 178(1), pages 91-130, March.
    • Handle: RePEc:hpe:crotri:y:2021:v:178:i:1:p:91-130
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    More about this item

    Keywords

    Eficacia de la divulgación de los deudores relevantes; Hacienda Pública; Administración tributaria; protección de datos; Psicología;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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