¿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...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| 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 |
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