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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| Summary: |
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 public opinion and fiscal policy. The sample is representative of adult people residents in Spain (n = 2,464). A series of contingency tables
and Multilevel Regression Models report that adverse economic conditions and a low
educational-level achievement explain tax fraud. The effects of social class are discussed.
The results found that strain theories are more promising than rational choice theories
explaining this kind of tax fraud. |
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