Journal
REVISTA ESPANOLA DE INVESTIGACIONES SOCIOLOGICAS
Volume -, Issue 172, Pages 101-120Publisher
CENTRO INVESTIGACIONES SOCIOLOGICAS
DOI: 10.5477/cis/reis.172.101
Keywords
Perceived Benefit; Tax Fraud; Fiscal Policy; Fiscal Pressure; Personal Satisfaction
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The main objective of this paper is to analyze the perceived benefit for the payment of taxes in Spain and personal satisfaction, depending on the predisposition to pay taxes, the perceived tax pressure and fraud. A model of structural equations is proposed and data from the survey on public opinion and fiscal policy of the Center for Sociological Research (CIS) are used. The results confirm that personal satisfaction is related to the perceived benefit for the payment of taxes and fiscal morality, as well as the importance of pressure and tax fraud as explanatory variables of said perceived benefit. The implications of these relationships on the effectiveness of fiscal policies can be interesting for public policy makers.
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