Tax moral in the socioeconomic crisis context in Spain
Abstract
Tax fraud (in any of its forms) constitutes an action punished by the law, and it has undeniable social repercussions, therefore knowing social factors determining its beginning and development becomes a need. Attitude of Spaniards towards fiscal fraud has became more critical within different aspects that have determined this attitude change. The review of literature on tax fraud and moral leads to consider the economic and sociological perspectives are complementaries in order to analyze the issue. The results of the regression analysis carried out -based on data from a survey of the Centro de Investigaciones Sociológicas of 2015, Public Opinion and Fiscal Policieshave identified the relationship between tax moral, confidence in the system, and the perception of tax pressure. Equally, other sociodemographic variables have also been found significant.
Downloads
Article download
- PDF (Español (España))
- Gráfico 1. Presión Fiscal Real (Pf) y Percepción de la presión fiscal (Ppf) en España, 2003-2014 (%) (Español (España))
- Tabla 1. Evolución moral fiscal: “En realidad no está mal ocultar la renta porque eso no perjudica a nadie” 2010-2015 (Español (España))
- Tabla 2. Moral fiscal. Coeficientes de análisis de regresión logística (Español (España))
- Tabla 3. Moral fiscal. Coeficientes de análisis de regresión logística de variables de contraste. (Español (España))
Crossmark
- Gráfico 1. Presión Fiscal Real (Pf) y Percepción de la presión fiscal (Ppf) en España, 2003-2014 (%) (Español (España))
- Tabla 1. Evolución moral fiscal: “En realidad no está mal ocultar la renta porque eso no perjudica a nadie” 2010-2015 (Español (España))
- Tabla 2. Moral fiscal. Coeficientes de análisis de regresión logística (Español (España))
- Tabla 3. Moral fiscal. Coeficientes de análisis de regresión logística de variables de contraste. (Español (España))
License
In order to support the global exchange of knowledge, the journal Política y Sociedad is allowing unrestricted access to its content as from its publication in this electronic edition, and as such it is an open-access journal. The originals published in this journal are the property of the Complutense University of Madrid and any reproduction thereof in full or in part must cite the source. All content is distributed under a Creative Commons Attribution 4.0 use and distribution licence (CC BY 4.0). This circumstance must be expressly stated in these terms where necessary. You can view the summary and the complete legal text of the licence.
