¿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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| Summary: |
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, sociological factors. In this sense, and from the data taken from one of the last CIS (Opinión Pública y Política Fiscal XXXV, N. o 3221, 2018) survey on this subject, it is observed that the most compliant taxpayers are characterized by greater benefit perceived or a low perception of comparative fiscal pressure, among other sociological and individual variables. |
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