El puzle del cumplimiento fiscal. Efectos económicos y morales en la evasión fiscal en España
Citizens are obliged to pay taxes, although, from a rational perspective, many individuals decide to pay their dues, even if they could evade. This research note contributes to the literature on fiscal compliance by combining existing theoretical approaches from different perspectives in a unique co...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/24062 |
| Acceso en línea: | http://hdl.handle.net/10256/24062 |
| Access Level: | acceso abierto |
| Palabra clave: | Frau fiscal -- Aspectes ètics i morals Tax evasion -- Moral and ethical aspects Impostos -- Espanya -- Aspectes ètics i morals Taxation -- Spain --Moral and ethical aspects |
| Sumario: | Citizens are obliged to pay taxes, although, from a rational perspective, many individuals decide to pay their dues, even if they could evade. This research note contributes to the literature on fiscal compliance by combining existing theoretical approaches from different perspectives in a unique comprehensive model applied to Spain, with the goal of providing new further factors to the theoretical corpus that help explain fiscal compliance in our society. This study has been conducted through an online survey to 2 048 respondents and applies for this aim a factorial survey. This method combines a set of situational factors with personal characteristics, which influence the level of fiscal compliance. The study shows how the standard economic model does not fully ex-plain compliance, and provides evidence on how which moral, attitudinal and value dimensions contribute to the explanation of the behaviour of tax evasion |
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