The Behavior Moderation Principle

The tax system is - from the behavioral perspective - an incentive system, since States can use it to promote or discourage economic activities that it considers strategic. For example, a State may consider encouraging the services sector by alleviating taxes that affect it and discouraging the consumption of alcoholic beverages by creating a tax on them.

Seeing it from this principle, any increase or decrease in tax burdens has an impact not only on the treasury coffers but on the entire economy.

This and other principles are available in the book Principios de Administración Tributaria published by Thomson Reuters - La Ley.