El puzle del cumplimiento fiscal. Efectos económicos y morales en la evasión fiscal en España

  1. Bartolomé Peral, Edurne 1
  2. Dülmer , Hermann 2
  3. Coromina Soler, Lluís 3
  1. 1 Universidad de Deusto
    info

    Universidad de Deusto

    Bilbao, España

    ROR https://ror.org/00ne6sr39

  2. 2 nstituto de Sociología y Psicología Social (ISS)
  3. 3 Universitat de Girona
    info

    Universitat de Girona

    Girona, España

    ROR https://ror.org/01xdxns91

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Revista:
Política y gobierno

ISSN: 1405-1060,  1685-2037

Año de publicación: 2023

Volumen: 30

Número: 1

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Política y gobierno

Resumen

Los ciudadanos estamos obligados a pagar nuestros impuestos, aunque, desde una perspectiva únicamente racional, hay muchos individuos que, pudiendo incumplir la norma, deciden pagar sus impuestos. Esta nota de investigación recorre la literatura sobre cumplimiento fiscal y combina las aportaciones teóricas desde diferentes perspectivas en un modelo único aplicado para España, con el objetivo de aportar nuevos elementos teóricos al corpus de literatura existente a la hora de explicar en nuestra sociedad el cumplimiento fiscal. Este estudio se realiza a través de una encuesta online a 2 048 individuos y aplica para este objetivo el método de encuesta factorial. Este método combina una serie de factores situacionales con elementos personales que influyen en el nivel de cumplimiento fiscal. El estudio muestra cómo el modelo económico estándar no llega a explicar el nivel de cumplimiento fiscal, y aporta evidencias sobre qué elementos morales, actitudinales y valorativos tienden a contribuir a la explicación del comportamiento de evasión fiscal.

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Fuente de los datos: Dialnet