Citizen profiles based on social capital in the Spanish fiscal context: Profile development and multivariate consistency analysis

Profils de citoyens basés sur le capital social dans le contexte fiscal espagnol: Développement de profils et analyse de cohérence multivariée

Francisco Rabadán-Pérez and María Victoria Ramírez-Muñoz ()
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Francisco Rabadán-Pérez: URJC - Universidad Rey Juan Carlos = Rey Juan Carlos University
María Victoria Ramírez-Muñoz: UCO - Université Catholique de l'Ouest, UA - Université d'Angers, GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - Institut Agro Rennes Angers - Institut Agro - Institut national d'enseignement supérieur pour l'agriculture, l'alimentation et l'environnement, EGEI - Éthique et Gouvernance de l’Entreprise et des Institutions - UCO - Université Catholique de l'Ouest

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Abstract: Previous studies have established that social capital plays a significant role in individual tax-related behaviors, including inclinations toward tax evasion and compliance. This study seeks to extend the understanding of tax morale in Spain using data from the Public Opinion and Fiscal Policy Survey (CIS, Study 3332). We use factor analysis with maximum likelihood extraction and Varimax rotation to identify key social capital variables and tax attitudes. We identify profiles based on their social capital and tax compliance using cluster analysis. We will apply hierarchical clustering with Ward's chaining and k-means clustering. The robustness of the resulting profiles will be confirmed by discriminant analysis and a multilayer perceptron neural network, which will look for higher rates of correct classification as an indicator of improved profile consistency. Our findings suggest that identifying Spanish tax citizens' profiles helps analyze social capital in tax policy. After our analysis, we have determined that enhancing the accumulation of social capital variables leads to better tax adherence.

Date: 2024-07-24
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Published in Rect@, 2024, 25 (1), pp.37-65. ⟨10.24310/recta.25.1.2024.19863⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04734988

DOI: 10.24310/recta.25.1.2024.19863

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