La utilización del enfoque conductual en las Administraciones tributarias

Resumen

El artículo explora cómo las ciencias del comportamiento pueden optimizar las estrategias de las Administraciones tributarias. Mediante un análisis teórico y práctico, se examina la aplicación del enfoque conductual (behavioural insights) en tres áreas clave: fomento del cumplimiento voluntario, prevención y lucha contra el fraude fiscal y gestión recaudatoria. El método combina revisión bibliográfica, análisis de experiencias internacionales y estudio de casos de la Agencia Tributaria española. Los resultados demuestran que las intervenciones conductuales pueden mejorar significativamente la eficacia recaudatoria, reducir errores y costes administrativos, mediante estrategias que comprenden la psicología real de los contribuyentes.

Palabras clave:

cumplimiento tributario, acicates, ciencias del comportamiento, sesgos cognitivos, políticas públicas, arquitectura de elección

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