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Bibliographic Details
Main Author:	Solon Bevilacqua
Format:	Artículo científico
Language:	es
Published:	Centro de Investigación y Docencia Económicas, A.C. 2024
Subjects:	Economía y Finanzas nudges Morosidad emprendedores normas sociales machine learning
Online Access:	https://www.redalyc.org/articulo.oa?id=13378552005 https://www.redalyc.org/journal/133/13378552005/ https://www.redalyc.org/journal/133/13378552005/html/ https://www.redalyc.org/journal/133/13378552005/13378552005.epub https://www.redalyc.org/journal/133/13378552005/movil
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Incumplimiento en el pago de impuestos: Intervención con el empleo de nudges y normas sociales Solon Bevilacqua Edivan do Socorro Fonseca de Miranda Economía y Finanzas nudges Morosidad emprendedores normas sociales machine learning En esta investigación se analizó un conjunto de mensajes de recaudación para el pago de impuestos. En total, se evaluaron doce variaciones de los mensajes de cobro (normas sociales, simplificación, divulgación, compromiso previo, recordatorios y decisiones pasadas) y se determinó su efectividad. Los mensajes fueron transmitidos a microempresarios morosos en cuatro estados brasileños. A partir de una base de datos que contiene información sobre microempresarios morosos, se enviaron 250 000 mensajes de texto para hacer el cobro. Los datos se obtuvieron de la Secretaria Especial da Micro e Pequea Empresa (Sempe). Se utilizaron pruebas para analizar la diferencia entre medias y se utilizó una secuencia de regresión logística. Se utilizaron los widgets Random Forest, regresión logística y Naïve Bayes para definir la solidez del modelo predictivo de Machine Learning. Los resultados de la investigación indicaron que los formatos “simplificación”, “decisiones pasadas” y “alerta” no tuvieron ningún efecto en la lucha contra el incumplimiento. Sin embargo, al combinarlos con mensajes que aludan a normas sociales, los mensajes con el estilo de “decisiones pasadas” y “recordatorios” aumentaron el pago de la deuda. Los widgets empleados mostraron un ajuste excelente al modelo de machine learning. La herramienta Random Forest determinó que el modelo es robusto y adecuado para la función predictiva. Los resultados de la encuesta brindan un aporte a las políticas públicas, pues presentan una acción efectiva para reducir la morosidad tributaria. El uso de mensajes que apelan a las normas sociales puede adaptarse a otras situaciones, y se sugiere aplicarlo en futuras investigaciones. 2024 artículo científico 1405-1079 https://www.redalyc.org/articulo.oa?id=13378552005 https://www.redalyc.org/journal/133/13378552005/ https://www.redalyc.org/journal/133/13378552005/html/ https://www.redalyc.org/journal/133/13378552005/13378552005.epub https://www.redalyc.org/journal/133/13378552005/movil 10.60583/gypp.v33i1.8191 es http://www.redalyc.org/revista.oa?id=133 Gestión y Política Pública application/pdf Centro de Investigación y Docencia Económicas, A.C. Gestión y Política Pública (México) Num.1 Vol.XXXIII

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