Análisis del comportamiento de los individuos ante el fraude fiscalresultados a partir de la encuesta del Observatorio Fiscal de la Universidad de Murcia
- Alarcón García, Gloria
- Pablos Escobar, Laura de
- Garre García, Encarna
ISSN: 1698-7616
Year of publication: 2009
Issue: 13
Pages: 55-84
Type: Article
More publications in: Principios: estudios de economía política
Abstract
This paper shall analyse the factors that influence the degree of tolerante regarding fiscal evasión, and try to identity some characteristic notes regarding the pattern of fiscal evasión among Spanish citizens. With this purpose, we use the Survey of the Fiscal Observatory of the University of Murcia in order to estimate discreet election models that approximate the factors that having a monthly income greater than 2,500 euros, having tertiary studies and considering that the fiscal system is fair, all increase the fiscal moral. On the other hand, being a self employee or having a low level of studies exert negative effects.