Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People

Gloria Alarcón-García, José Manuel Mayor Balsas () and Edgardo Arturo Ayala Gaytán
Additional contact information
Gloria Alarcón-García: Department of Political Science, Social Anthropology and Public Finance, University of Murcia, 30100 Murcia, Spain
José Manuel Mayor Balsas: Department of Sociology, University of Murcia, 30100 Murcia, Spain
Edgardo Arturo Ayala Gaytán: School of Social Sciences and Government, Monterrey Institute of Technology, Monterrey 64700, Mexico

Societies, 2025, vol. 15, issue 2, 1-15

Abstract: Most research exploring the effect of trust on tax compliance focuses on institutional trust or diluted trust. In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine the potential causal relationship between this type of trust and tax compliance. This paper contributes to this line of research, providing empirical evidence in this regard. Based on a sample of 2059 young university students, and using a structural equation model, we conclude that the behaviors and attitudes towards tax fraud and the economy that occur in the family potentially influence young people’s fiscal awareness.

Keywords: fiscal awareness; conditional cooperation; tax compliance; structural equation modeling (search for similar items in EconPapers)
JEL-codes: A13 A14 P P0 P1 P2 P3 P4 P5 Z1 (search for similar items in EconPapers)
Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2075-4698/15/2/39/pdf (application/pdf)
https://www.mdpi.com/2075-4698/15/2/39/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsoctx:v:15:y:2025:i:2:p:39-:d:1593571

Access Statistics for this article

Societies is currently edited by Ms. Farrah Sun

More articles in Societies from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().