Análisis económico de la actitud hacia el fraude fiscal en España

Juan Prieto-Rodriguez (), Maria Jose Sanzo-Perez and Javier Suarez-Pandiello
Additional contact information
Maria Jose Sanzo-Perez: Universidad de Oviedo
Javier Suarez-Pandiello: Universidad de Oviedo
Authors registered in the RePEc Author Service: Javier Suarez Pandiello ()

Public Economics from University Library of Munich, Germany

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.

Keywords: ordered probit model; tax evasion; tax morale (search for similar items in EconPapers)
JEL-codes: H26 H31 (search for similar items in EconPapers)
Pages: 25 pages
Date: 2005-02-13
New Economics Papers: this item is included in nep-acc and nep-dcm
Note: Type of Document - pdf; pages: 25
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0502/0502005.pdf (application/pdf)

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:wpa:wuwppe:0502005

Access Statistics for this paper

More papers in Public Economics from University Library of Munich, Germany
Bibliographic data for series maintained by EconWPA ( this e-mail address is bad, please contact ).