Economic analysis of attitudes towards fiscal fraud in Spain”

Juan Prieto-Rodriguez (), María José Sanzo Pérez and Javier Suarez Pandiello ()
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María José Sanzo Pérez: Universidad de Oviedo

Hacienda Pública Española / Review of Public Economics, 2006, vol. 177, issue 2, 107-128

Abstract: This paper is inscribed in the literature on fiscal fraud and moral of taxpayers. We analyse the attitude of the Spaniards respect to two kinds of fraud: the hiding of income to pay less taxes and the hiding of information to benefit fraudulently from goods and services that otherwise one would not have the right to enjoy. Besides, we examine the determining factors on these variables by estimating ordered probit models. According to the postulates of Public Choice Theory we have included in the analysis political orientation variables. These factors have verified the significant effects of the politics, confirming its importance on the individual’s fiscal moral.

Date: 2006
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