Pilar Ortiz García

Moral fiscal en el contexto de crisis socioeconómica en España

Tax fraud (in any of its forms) constitutes an action punished by the law, and it has undeniable social repercussions, therefore knowing social factors determining its beginning and development becomes a need. Attitude of Spaniards towards fiscal fraud has became more critical within different aspects that have determined this attitude change. The review of literature on tax fraud and moral leads to consider the economic and sociological perspectives are complementaries in order to analyze the issue. The results of the regression analysis carried out -based on data from a survey of the Centro de Investigaciones Sociologicas of 2015, Public Opinion and Fiscal Policieshave identified the relationship between tax moral, confidence in the system, and the perception of tax pressure. Equally, other sociodemographic variables have also been found significant.