The The Tax Compliance Puzzle: Economic and Moral Effects on Fiscal Evasion in Spain
Keywords:
fiscal compliance, factorial survey, standard economic model, morality, theory of planned behaviourAbstract
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 explain 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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