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As a result of under-performance in the traditional coercive policies to combat tax evasion, tax collec- tion agency have begun to introduce policies more friendly to encourage tax compliance, giving prizes, discounts or recognition to good taxpayer. Penal- ties to evader are well complemented by positive action that seeking to encourage payment of tax. In Argentina, many provinces and cities have been implementing since 2008 incentive programs that highlight the actions of those who comply with their tax obligations by assigning monetary and non-mo- netary rewards. This paper presents a counting and categorization of existing programs, and attempts to outline recommendations in its design and imple- mentation to help improve their results.

Premiar al buen contribuyente. Un recorrido por los "incentivos positivos" aplicados en Argentina para mejorar el cumplimiento fiscal