Dimensiones sociales del fraude fiscalconfianza y moral fiscal en la España contemporánea

  1. Giachi, Sandro
Journal:
REIS: Revista Española de Investigaciones Sociológicas

ISSN: 0210-5233

Year of publication: 2014

Issue: 145

Pages: 73-98

Type: Article

DOI: 10.5477/CIS/REIS.145.73 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: REIS: Revista Española de Investigaciones Sociológicas

Sustainable development goals

Abstract

This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fiscal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors ?such as trust? have an effect on the justification of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain

Bibliographic References

  • Allingham, Michael G. y Sandmo, Agnar (1972). "Income Tax Evasion: A Theoretical Analysis". Journal of Public Economics, 3(4): 323-338.
  • Alvira Martín, Francisco; García López, José y Delgado Lobo, MA Luisa (2000). Sociedad, Impuestos y Gasto Público. La perspectiva del contribuyente. Madrid: Centro de Investigaciones Sociológicas.
  • Ávila Cano, Antonio Jesús (1997). Economía irregular y evasión fiscal: análisis económico y aplicaciones regionales a la economía española. Málaga: Analistas Económicos de Andalucía.
  • Campbell, John L. (1993). "The State and Fiscal Sociology". Annual Review of Sociology, 19: 163-185.
  • Coleman, James S. (1988). "Social Capital in the Creation of Human Capital". The American Journal of Sociology, 94: S95-S120.
  • Coleman, James S. (1991). Foundations of Social Theory. Cambridge: Harvard University Press.
  • Cowell, Frank A. (1995). Engañar al Estado. Un análisis económico de la evasión. Madrid: Alianza.
  • Cummings, Ronald G. et al. (2005). Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence (en línea). http://escholarship. org/uc/item/8sh2w9fp , lasdt access, October 14, 2013.
  • Dean, Peter; Keenan, Tony y Kenney, Fiona (1980). "Taxpayers' Attitudes to Income Tax Evasion: An Empirical Study". British Tax Review, 25: 28-44.
  • Elster, Jon (1991). El cemento de la sociedad. Las paradojas del orden social. Barcelona: Gedisa.
  • Fernández Caínzos, Juan Jesús (2006). Sociología de la Hacienda Pública. Madrid: Instituto de Estudios Fiscales.
  • Frey, Bruno S. y Torgler, Benno (2007). "Tax Morale and Conditional Cooperation". Journal of Comparative Economics, 35: 136-159.
  • Fukuyama, Francis (1998). La confianza (trust). Barcelona: Ediciones B.
  • Hardin, Russell (2002). Trust and Trustworthiness. New York: Russell Sage Foundation.
  • Hetherington, Marc J. (2005). Why Trust Matters: Declining Political Trust and the Demise of American Liberalism. Princeton: Princeton University Press.
  • Hetherington, Marc J. y Globetti, Suzanne (2002). "Political Trust and Racial Policy Preferences". American Journal of Political Science, 46: 253-275.
  • Hetherington, Marc J. y Husser, Jason A. (2012). "How Trust Matters: The Changing Political Relevance of Political Trust". American Journal of Political Science, 56: 312-325.
  • Kahan, Dan M. (2002). "The Logic of Reciprocity: Trust, Collective Action and Law". Michigan Law Review, 102: 71.
  • Leroy, Marc (2002). La sociologie de l'impôt. Paris: PUF.
  • Levi, Margaret (1998). "A State of Trust". In: Levi M. y Braithwaite V. (eds.). Trust and Governance. New York: Russell Sage Foundation.
  • Martínez Fernández, Pilar; Castillo Clavero, Ana María y Rastrollo Horrillo, MA Angeles (2009). "Los enfoques de análisis de la evasión fiscal. Una revisión actual de la investigación" (on-line). http:// externos.uma.es/cuadernos/pdfs/ papeles54.pdf , last access, October 14, 2013.
  • Martínez-Vázquez, Jorge y Torgler, Benno (2009). "The Evolution of Tax Morale in Modern Spain". Journal of Economic Issues, 43: 1-28.
  • Ministerio de Hacienda (2010). Informe de Economía Sumergida 2000-2009. Madrid: Ministerio de Hacienda.
  • Musgrave, Richard A. (1980). "Las teorías de las crisis fiscales: un ensayo de Sociología fiscal". Hacienda Pública Española, 83: 427-442.
  • Putnam, Robert D. (2002). Solo en la bolera: colapso y resurgimiento de la comunidad norteamericana. Barcelona: Galaxia Gutenberg.
  • Putnam, Robert D, Leonardi, Roberto y Nanetti, Raffaella (1993). Making Democracy Work: Civic Traditions in Modern Italy. Princeton: Princeton University Press.
  • Schumpeter, Joseph A. (2000). "La crisis del Estado fiscal". Revista Española de Control Externo, 5: 147-192.
  • Slemrod, Joel (2003). "Trust in Public Finance". In: Cnossen, S. y Sim, H. Werner (eds.). Public Finance and Public Policy in the New Century. Cambridge: MIT Press.
  • Spicer, Michael W. y Lundstedt, Sven B. (1976). "Understanding Tax Evasion". Public Finance, 31(2): 295-305.
  • Tena-Sánchez, Jordi y Güell-Sans, Ariadna (2012). "¿Qué es una norma social? Una discusión de tres aproximaciones analíticas". Revista Internacional de Sociología, 69: 561-583.
  • Torcal, Mariano y Montero, José Ramón (eds.) (2006). Political Disaffection in Contemporary Democracies: Social Capital, Institutions, and Politics. London: Routledge.
  • Torgler, Benno (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham, UK: Edward Elgar.
  • Torgler, Benno, Schaffner, Markus y Macintyre, Alison (2007). Tax Compliance, Tax Morale and Governance Quality (en línea). ftp://ftp.zew.de/pub/zew-docs/ veranst-upload/1134/481-Paper%20Benno%20 Torgler.pdf, last access October 14, 2013.
  • Torgler, Benno y Schaffner, Markus (2007). Causes and Consequences of Tax Morale: An Empirical Investigation (en línea). http://ww.w.crema-research. ch/papers/2007-11.pdf, last access October 14, 2013.
  • Vogel, Joachim (1974). "Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data". National Tax Journal, 27: 499-513.
  • Wallschutzky, Ian Gregory (1984). "Possible Causes of Tax Evasion". Journal of Economic Psychology, 5: 371-384.
  • Webley, Paul (ed.) (1991). Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.