El rechazo al fraude fiscal en España: Antes y después de la Gran crisis

• Gloria Alarcón García ^[1] ; José Daniel Buendía Azorín ^[1] ; María del Mar Sánchez de la Vega ^[1]
  1. [1] Universidad de Murcia

     Universidad de Murcia

     Murcia, España

     
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 218, 2016, págs. 33-56
• Idioma: español
• DOI: 10.7866/hpe-rpe.16.3.2
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 7 Citas
• Resumen

  • Este trabajo analiza el rechazo al fraude fiscal en España antes y después de la Gran Depresión y estudia el papel de factores internos o individuales y contextuales, sociales o institucionales. Los resultados del modelo logit utilizado reflejan que el rechazo al fraude fiscal depende positivamente de variables individuales como la edad y la educación y contextuales como el gasto público y el resultado electoral del partido gobernante. Por el contrario, altos niveles de desempleo y recaudación fiscal, elevado peso del sector de la construcción y mayor desigualdad influyen negativamente en la moral fiscal. La principal diferencia entre 2007 y 2013 es la magnitud de la influencia de estas variables.

• Referencias bibliográficas
  • Alarcón García, G. y Ayala Gaytán, E. (2013), «Trust in Spanish Governments: Antecedents and Consequences», Economic Analysis & Policy,...
  • Alarcón García, G., Beyaert, A. y de Pablos, L. (2012), Fiscal Awareness: A Study of Female versus Male Attitudes towards Tax Fraud in Spain,...
  • Allingham, M. y Sandmo, A. (1972), «Income tax evasion: a theoretical analysis», Journal of Public Economics, 1(3-4): 323-38.
  • Alm, J. (2013), «Expanding the Theory of Tax Compliance from Individual to Group Motivations», Tulane Economics Working Paper Series, Working...
  • Alm, J. y Gomez J. L. (2008), «Social capital and Tax Morale in Spain», Economics Analysis and Policy, 38 (1): 73-87.
  • Alm, J. y Torgler, B. (2006), «Culture differences and tax morale in the United States and in Europe», Journal of Economic Psychology, 27:...
  • Alm, J., Bloomquist, K. y McKee, M. (2013), «When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance», Department...
  • Alm, J., Martínez-Vázquez, J. y Torgler, B. (2006), «Russian attitudes toward paying taxes-before, during, and after the transition», International...
  • Arrow, K. J. (1970), Essays in the Theory of Risk-Bearing. North Holland.
  • Barone, G. y Mocetti, S. (2011), «Tax morale and public spending inefficiency», International Tax and Public Finance, 18(6): 724-749.
  • Becker, G. (1968), «Crime and punishment: an economic approach», Journal of Political Economy, 76(2): 169-217.
  • Doerrenberg, P. y Peichl, A. (2013), «Progressive taxation and tax morale», Public Choice, 155(3-4): 293-316.
  • Erard, B. y Feinstein, J. S. (1994), «Honesty and evasion in the tax compliance game», RY Journal of Economics, 25 (1): 1-19.
  • Filippin, A., Fiorio, C. V. y Viviano, E. (2013), «The effect of tax enforcement on tax morale», European Journal of Political Economy, 32:...
  • Frey, B. S., y Weck-Hanneman, H. (1984), «The hidden economy as an unobserved variable», European Economic Review, 26(1-2):33-53.
  • Frey, B. y Torgler, B. (2006), «Tax Morale and Conditional Cooperation», Institute for Empirical Research in Economics, University of Zurich,...
  • Frey, B. y Torgler, B. (2007), «Tax Morale and Conditional Cooperation», Journal of Comparative Economics, 35(1): 136-159.
  • Gerstenblüth, M., Melgar, N., Pagano, J. P. y Rossi, M. (2012), «How do inequality affect tax morale in Latin America and Caribbean?», Revista...
  • Kirchler, E. y Wahl, I. (2010), «Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax...
  • Kirchler, E., Hoelzl, E. y Wahl, I. (2008), «Enforced versus voluntary tax compliance: The ''slippery slope'' framework»,...
  • Lago-Peñas, I. y Lago-Peñas, S. (2010), «The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries», European...
  • María Dolores, R., Alarcón, G., y Garre, E. (2010), » Tax Morale in Spain: A Study into Some of Its Principal Determinants», Journal of Economic...
  • Martínez-Vázquez, J. y Torgler, B. (2005), «The Evolution of Tax Morale in Modern Spain», Working Paper n. 33, Center for Research in Economics,...
  • Martínez-Vázquez, J. y Torgler, B. (2009), «The evolution of tax morale in modern Spain», Journal of Economic Issues, 43(1): 1-28.
  • Molero, J. C. y Pujol, F. (2005), «Walking inside the potential tax evader's mind», Working paper 1, Universidad de Navarra.
  • Observatorio Fiscal de la Universidad de Murcia (varios años): Encuestas sobre conciencia fiscal en España. http://www.um.es/observatoriofiscal/.
  • Park, C. G., y Hyun, J. K. (2003), «Examining the determinants of tax compliance by experimental data: A case of Korea», Journal of Policy...
  • Pommerehne, W. W. y Weck-Hannemann, H. (1996), «Tax rates, tax administration and income tax evasion in Switzerland», Public Choice, 88(1-2):...
  • Porcano, T. M. (1988), «Correlates of tax evasion», Journal of Economic Psychology, 9(1): 47-67.
  • Prieto, J., Sanzo, M. J. y Suárez, J. (2006), «Análisis económico de la actitud hacia el fraude fiscal en España», Hacienda Pública Española,...
  • Schmölders, G. (1960), «Survey Research in Public Finance: A Behavioral Approach to Fiscal Theory», Public Finance 25: 300-306.
  • Strümpel, B. (1969), The contribution of survey research to public finance. En A. T. Peacock (Ed.), Quantitative analysis in public finance...
  • Tennyson, S. (1997), «Economic institutions and individual ethics: A study of consumer attitudes toward insurance fraud», Journal of Economic...
  • Torgler, B. (2003), «To evade taxes or not: that is the question», Journal of Socio-Economics, 32: 283-302.
  • Torgler, B. (2005), «Tax morale and direct democracy», European Journal of Political Economy, 21: 525-531.
  • Torgler, B. (2006), «The Importance of Faith: Tax Morale and Religiosity», Journal of Economic Behavior & Organization, 61: 81-109.
  • Torgler, B. y Schneider, F. (2006), «What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries», Berkeley...
  • Torgler, B. y Schneider, F. (2009), «The Impact of Tax Morale and Institutional Quality on the Shadow Economy», Journal of Economic Psychology,...
  • Transparency International Corruption Perception Index (2013), Downloadable at http://www.transparency.org/research/cpi/overview (Last accessed...
  • Weck, H., Pommerehne, W. W., y Frey, B. S. (1984), Schattenwirtschaft, München: Franz Vahlen.