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La conciencia fiscal y el fraude fiscal: factores que influyen en la tolerancia ante el fraude



El objetivo del presente documento es aportar un análisis que ayude a conocer alguna de las causas que pueden influir en el grado de conciencia fiscal de los contribuyentes. Los datos de partida son los recogidos en la encuesta realizada en 2006 por el grupo de investigación del Instituto Universitario de Estudios Fiscales y Financieros de la Universidad de Murcia (InUEFF). Las principales aportaciones del trabajo son: el análisis de las variables más relevantes en la conformación de la conciencia fiscal y sus posibles relaciones, y el estudio empírico de los factores que influyen en el grado de conciencia fiscal de los españoles, representada esta última, como el grado de tolerancia frente al fraude. Los resultados apuntan, como factores que influyen positivamente en la mejora del grado de conciencia fiscal: el poseer nivel superior de educación, considerar que el sistema fiscal es justo, ser empleado por cuenta ajena o mostrar un buen conocimiento de los servicios públicos.

Suggested Citation

  • Laura de Pablos Escobar & Gloria Alarcón García, 2007. "La conciencia fiscal y el fraude fiscal: factores que influyen en la tolerancia ante el fraude," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 07-02, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  • Handle: RePEc:ucm:doctra:07-02

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    Cited by:

    1. Gloria Alarcón García & Arielle Beyaert & Laura de Pablos, 2012. "Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain," Chapters,in: Tax Evasion and the Shadow Economy, chapter 4 Edward Elgar Publishing.

    More about this item


    Fraude fiscal; conciencia fiscal.;

    JEL classification:

    • H42 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Private Goods


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