¿Hacia un cambio de modelo en la relación administración tributaria- contribuyente? Análisis del cumplimiento fiscal voluntario

This paper analyzes the tax compliance, in order to study which are the factors determining a taxpayer to pay or not voluntary. According to this, the traditional economic-rational theory is abandoned, and a more modern vision is advocated that considers, in addition to the economic ones, sociologic...

Full description

Saved in:
Bibliographic Details
Main Author: Sedeño López, José Francisco
Format: Article
Published: 2021
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8037385
Source:REJIE: Revista Jurídica de Investigación e Innovación Educativa, ISSN 1989-8754, Nº. 25, 2021, pags. 87-106
Tags: Add Tag
No Tags: Be the first to tag this record