Análisis longitudinal de los costes psicosociales del cumplimiento tributario en Españaentre la opacidad y la incomprensión

  1. María Goenaga Ruiz de Zuazu 1
  2. German J. Arenas Arias 2
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

  2. 2 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Revista:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Any de publicació: 2024

Número: 191

Pàgines: 59-75

Tipus: Article

DOI: 10.47092/CT.24.2.2 DIALNET GOOGLE SCHOLAR lock_openAccés obert editor

Altres publicacions en: Crónica tributaria

Resum

The purpose of this paper is to identify and present sociological evidence of indirect tax compliance costs in Spain, as well as to identify the profiles of taxpayers more likely to incur them. From a sample of 58,864 cases, we analyze variables related to cognitive, emotional, and psychosocial costs associated with the complexity of the tax system. Our results demonstrate that tax obligations generate cognitive and emotional costs for taxpayers, with the Spanish tax system being perceived as complex. With this research, we also seek to revitalize and open the debate on tax compliance costs in our country

Fuente de los datos: Dialnet