{"id":"https://openalex.org/W4416618127","doi":"https://doi.org/10.32796/ice.2025.941.7956","title":"La utilizaci\u00f3n del enfoque conductual en las Administraciones tributarias","display_name":"La utilizaci\u00f3n del enfoque conductual en las Administraciones tributarias","publication_year":2025,"publication_date":"2025-11-25","ids":{"openalex":"https://openalex.org/W4416618127","doi":"https://doi.org/10.32796/ice.2025.941.7956"},"language":"es","primary_location":{"id":"doi:10.32796/ice.2025.941.7956","doi":"https://doi.org/10.32796/ice.2025.941.7956","is_oa":true,"landing_page_url":"https://doi.org/10.32796/ice.2025.941.7956","pdf_url":"https://www.revistasice.com/index.php/ICE/article/download/7956/8212","source":{"id":"https://openalex.org/S4210193541","display_name":"ICE Revista de Econom\u00eda","issn_l":"0019-977X","issn":["0019-977X","2340-8782","2340-8790"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ICE, Revista de Econom\u00eda","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.revistasice.com/index.php/ICE/article/download/7956/8212","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016748262","display_name":"Pablo Grande Serrano","orcid":"https://orcid.org/0000-0001-9726-8705","observed_orcids":["https://orcid.org/0000-0001-9726-8705"]},"institutions":[{"id":"https://openalex.org/I4210141889","display_name":"Ministerio de Hacienda y Funci\u00f3n P\u00fablica","ror":"https://ror.org/040p1ka70","country_code":"ES","type":"government","lineage":["https://openalex.org/I4210141889"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Pablo Grande Serrano","raw_affiliation_strings":["Inspector de Hacienda del Estado en la Direcci\u00f3n General de Tributos. Ministerio de Hacienda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Inspector de Hacienda del Estado en la Direcci\u00f3n General de Tributos. Ministerio de Hacienda","institution_ids":["https://openalex.org/I4210141889"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5016748262"],"corresponding_institution_ids":["https://openalex.org/I4210141889"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"941","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/behavioral-insights","display_name":"behavioural insights","score":0.9020000100135803},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8579999804496765},{"id":"https://openalex.org/keywords/voluntary-compliance","display_name":"voluntary compliance","score":0.7490000128746033},{"id":"https://openalex.org/keywords/tax-fraud-prevention","display_name":"tax fraud prevention","score":0.9610000252723694},{"id":"https://openalex.org/keywords/tax-collection-management","display_name":"tax collection management","score":0.7900000214576721},{"id":"https://openalex.org/keywords/behavioral-interventions","display_name":"behavioral interventions","score":0.6050000190734863},{"id":"https://openalex.org/keywords/tax-administration-effectiveness","display_name":"tax administration effectiveness","score":0.5080000162124634}],"concepts":[{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.45419999957084656},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.45210000872612},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4189999997615814},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3865000009536743},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2540000081062317},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.21330000460147858},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.20000000298023224},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.1973000019788742},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.19009999930858612},{"id":"https://openalex.org/C23213687","wikidata":"https://www.wikidata.org/wiki/Q301468","display_name":"Consumer behaviour","level":2,"score":0.16539999842643738}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32796/ice.2025.941.7956","doi":"https://doi.org/10.32796/ice.2025.941.7956","is_oa":true,"landing_page_url":"https://doi.org/10.32796/ice.2025.941.7956","pdf_url":"https://www.revistasice.com/index.php/ICE/article/download/7956/8212","source":{"id":"https://openalex.org/S4210193541","display_name":"ICE Revista de Econom\u00eda","issn_l":"0019-977X","issn":["0019-977X","2340-8782","2340-8790"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ICE, Revista de Econom\u00eda","raw_type":"journal-article"},{"id":"pmh:oai:revistasice.com:article/7956","doi":null,"is_oa":true,"landing_page_url":"https://revistasice.com/index.php/ICE/article/view/7956","pdf_url":null,"source":{"id":"https://openalex.org/S4210193541","display_name":"ICE Revista de Econom\u00eda","issn_l":"0019-977X","issn":["0019-977X","2340-8782","2340-8790"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.32796/ice.2025.941","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.32796/ice.2025.941.7956","doi":"https://doi.org/10.32796/ice.2025.941.7956","is_oa":true,"landing_page_url":"https://doi.org/10.32796/ice.2025.941.7956","pdf_url":"https://www.revistasice.com/index.php/ICE/article/download/7956/8212","source":{"id":"https://openalex.org/S4210193541","display_name":"ICE Revista de Econom\u00eda","issn_l":"0019-977X","issn":["0019-977X","2340-8782","2340-8790"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ICE, Revista de Econom\u00eda","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4416618127.pdf","grobid_xml":"https://content.openalex.org/works/W4416618127.grobid-xml"},"referenced_works_count":24,"referenced_works":["https://openalex.org/W1944585346","https://openalex.org/W1964980755","https://openalex.org/W1975259537","https://openalex.org/W1990969594","https://openalex.org/W2088027515","https://openalex.org/W2088435028","https://openalex.org/W2116151775","https://openalex.org/W2127538362","https://openalex.org/W2148440443","https://openalex.org/W2189821821","https://openalex.org/W2418840369","https://openalex.org/W2733406724","https://openalex.org/W2790883016","https://openalex.org/W2945928247","https://openalex.org/W2954974332","https://openalex.org/W3011865677","https://openalex.org/W3125065975","https://openalex.org/W3125955055","https://openalex.org/W4205744578","https://openalex.org/W4237828549","https://openalex.org/W4296552501","https://openalex.org/W4300128374","https://openalex.org/W4312083230","https://openalex.org/W4394785660"],"related_works":["https://openalex.org/W7006500929","https://openalex.org/W4406373021","https://openalex.org/W7120284473","https://openalex.org/W3210958175","https://openalex.org/W4400985217","https://openalex.org/W7204532755","https://openalex.org/W4409841133","https://openalex.org/W7217249561","https://openalex.org/W7042631441","https://openalex.org/W7204182847"],"abstract_inverted_index":{"El":[0,49],"art\u00edculo":[1],"explora":[2],"c\u00f3mo":[3],"las":[4,10,13,71],"ciencias":[5],"del":[6,26,36],"comportamiento":[7],"pueden":[8,74],"optimizar":[9],"estrategias":[11,86],"de":[12,55,60,62,92],"Administraciones":[14],"tributarias.":[15],"Mediante":[16],"un":[17],"an\u00e1lisis":[18,54],"te\u00f3rico":[19],"y":[20,40,46,58,82],"pr\u00e1ctico,":[21],"se":[22],"examina":[23],"la":[24,63,77,89],"aplicaci\u00f3n":[25],"enfoque":[27],"conductual":[28],"(behavioural":[29],"insights)":[30],"en":[31],"tres":[32],"\u00e1reas":[33],"clave:":[34],"fomento":[35],"cumplimiento":[37],"voluntario,":[38],"prevenci\u00f3n":[39],"lucha":[41],"contra":[42],"el":[43],"fraude":[44],"fiscal":[45],"gesti\u00f3n":[47],"recaudatoria.":[48],"m\u00e9todo":[50],"combina":[51],"revisi\u00f3n":[52],"bibliogr\u00e1fica,":[53],"experiencias":[56],"internacionales":[57],"estudio":[59],"casos":[61],"Agencia":[64],"Tributaria":[65],"espa\u00f1ola.":[66],"Los":[67],"resultados":[68],"demuestran":[69],"que":[70,87],"intervenciones":[72],"conductuales":[73],"mejorar":[75],"significativamente":[76],"eficacia":[78],"recaudatoria,":[79],"reducir":[80],"errores":[81],"costes":[83],"administrativos,":[84],"mediante":[85],"comprenden":[88],"psicolog\u00eda":[90],"real":[91],"los":[93],"contribuyentes.":[94]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2025-11-25T00:00:00"}