Moral tributaria y psicología económica: factores determinantes del cumplimiento fiscal voluntario
This paper, presented on the basis of an empirical study carried out by means of a citizen survey, places the backbone of tax non-compliance in tax morale and economic psychology, both of the taxpayer and of the State. The study highlights the abandonment of the traditional economic approach, giving...
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| Format: | Article |
| Language: | Spanish |
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2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8558095 |
| Source: | REJIE: Revista Jurídica de Investigación e Innovación Educativa, ISSN 1989-8754, Nº. 27, 2022, pags. 101-128 |
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