27 Noviembre: Seminario 2015/27 – M.M. Sánchez de la Vega (U. Murcia) – El rechazo al fraude fiscal en España: Antes y después de la Gran crisis

Información

Abstract
This paper analyzes the rejection of tax fraud in Spain before and after the Great Depression and studies the role of certain determinants of two categories: internal or individual, and contextual, social or institutional. We use a logit model obtaining that the rejection of tax evasion depends positively on individual variables such as age and education and contextual as public expenditure and the electoral results of party that governs. Conversely, high levels of unemployment and tax revenues, the presence of a strong construction sector and Gini index have a negative impact on tax morale. The main difference between 2007 and 2013 is the magnitude of the influence of these variables.