El fraude fiscal en España: un estudio empírico sobre sus posibles causas mediante Modelos de Análisis Multinivel
The main goal of this work is to evaluate the individual and contextual causes that would explain non-compliance by taxpayers via non-declaration. Two different theoretical frameworks have been implemented. Rational choice theories and strain theories. Data stem from a national CIS survey about p...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8092995 |
| Source: | Revista Española de Investigación Criminológica: REIC, ISSN 1696-9219, null 19, Nº. 1, 2021 |
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