Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España / Fiscal Pressure and Fraud, Predisposition to Pay Taxes and Personal Satisfaction in Spain

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2020-01-01 DOI:10.5477/cis/reis.172.101

Isabel Novo Corti, Carmen Díaz Roldán, Santos M. Ruesga Benito

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引用次数: 2

Abstract

espanolEl principal objetivo de este trabajo es analizar el beneficio percibido por el pago de impuestos en Espana y la satisfaccion personal, en funcion de la predisposicion a pagar impuestos, de la presion y fraude fiscales percibidos. Se propone un modelo de ecuaciones estructurales y se utilizan datos de la encuesta sobre opinion publica y politica fiscal del Centro de Investigaciones Sociologicas (CIS). Los resultados confirman que la satisfaccion personal esta relacionada con el beneficio percibido por el pago de impuestos y la moralidad fiscal, asi como la importancia de la presion y el fraude fiscal como variables explicativas de dicho beneficio percibido. Las implicaciones de estas relaciones sobre la eficacia de las politicas fiscales pueden ser interesantes para los gestores de politicas publicas. EnglishThe main objective of this paper is to analyze the perceived benefit for the payment of taxes in Spain and personal satisfaction, depending on the predisposition to pay taxes, the perceived tax pressure and fraud. A model of structural equations is proposed and data from the survey on public opinion and fiscal policy of the Center for Sociological Research (CIS) are used. The results confirm that personal satisfaction is related to the perceived benefit for the payment of taxes and fiscal morality, as well as the importance of pressure and tax fraud as explanatory variables of said perceived benefit. The implications of these relationships on the effectiveness of fiscal policies can be interesting for public policy makers.

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西班牙的税收压力和欺诈，纳税倾向和个人满意度/西班牙的税收压力和欺诈，纳税倾向和个人满意度

本研究的主要目的是分析在西班牙纳税的收益和个人满意度，根据纳税倾向，税收压力和欺诈感知。本文提出了一个结构方程模型，并使用了社会研究中心(CIS)的民意调查和财政政策的数据。本研究的目的是评估个人满意度与纳税和财政道德的感知利益之间的关系，以及压力和税务欺诈作为感知利益的解释变量的重要性。这些关系对财政政策有效性的影响可能是公共政策管理者感兴趣的。本文的主要目的是分析在西班牙纳税的感知利益和个人满意度，取决于纳税倾向、感知到的税收压力和欺诈。提出了一个结构方程模型，并利用了社会学研究中心(CIS)民意和财政政策调查的数据。结果证实，个人满意度与纳税和财政道德方面的感知利益有关，以及压力和税收欺诈作为感知利益的解释变量的重要性。这些关系对财政政策有效性的影响可能是公共决策者感兴趣的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.