Economic analysis of attitudes towards fiscal fraud in Spain

被引：0

作者：

Rodriguez, Juan Prieto ^{[1
]}

Sanzo Perez, Maria Jose ^{[1
]}

Pandiello, Javier Suarez ^{[1
]}

机构：

[1] Univ Oviedo, Oviedo, Spain

来源：

HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS | 2006年 / 177期

关键词：

tax morale; tax evasion; public choice; ordered probit model;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：107 / 128

页数：22

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