Social Dimensions of Tax Evasion: Trust and Tax Morale in Contemporary Spain
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 fi scal fraud or have lax tax morale. The main hypothesis maintained here is that tax system...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Centro de Investigaciones Sociológicas (CIS)
2014-01-01
|
| Series: | Revista Española de Investigaciones Sociológicas (REIS) |
| Online Access: | http://reis.cis.es/REIS/PDF/REIS_145_04_ENGLISH1389611866315.pdf |