Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España

Novo-Corti, Isabel; Roldán, Carmen Díaz; Benito, Santos Miguel Ruesga

doi:10.5477/cis/reis.172.101

Cited by 8 publications

(11 citation statements)

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“…But these public services, as argued by Grönroos (1984), must be functional and of high quality. Novo et al. (2020) found that a good opinion of social services in Spain positively influences both the payment of taxes and the good opinion of the use of these assets obtained.…”

Section: Conceptual Framework and Hypothesesmentioning

confidence: 97%

“…These fundamental needs for society are access to education, health, housing and security, among others (Vargas, 2020), considered by many citizens to be part of the welfare state that should be provided by public administrations (Calero, 2021). The perceived benefit of social services paid for by taxes has a positive influence on personal satisfaction (Novo et al. , 2020).…”

Section: Conceptual Framework and Hypothesesmentioning

confidence: 99%

“…But the growing needs for public revenue in developed countries, including Spain, have led to an expansion of public spending to cover the commitments made by the state (Goenaga Ruiz de Zuazu, 2018). For all these reasons, the context of Spain requires an in-depth study from the perspective of welfare perceived through the payment of taxes (Novo et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

“…Most previous studies on public opinion and tax policy have focused on attitudes towards fraud (Alm and Gomez, 2008;Fernandez-Albertos and Kuo, 2016;Goenaga Ruiz de Zuazu, 2017;Maria-Dolores et al, 2010;McDonough et al, 1986;Novo et al, 2020;Torregrosa Hetland, 2021), inequality and poverty (S anchez, 2021) as well as another line of research has been on immigration (Espenshade and Calhoun, 1993;Hatton, 2016). Thus, there is a gap in the study from the perspective of the proper management of taxes.…”

Section: Introductionmentioning

confidence: 99%

“…, 2010; McDonough et al. , 1986; Novo et al. , 2020; Torregrosa Hetland, 2021), inequality and poverty (Sánchez, 2021) as well as another line of research has been on immigration (Espenshade and Calhoun, 1993; Hatton, 2016).…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

A public service management model as an antecedent for citizen satisfaction and fiscal policy

Barriopedro

Penelas-Leguía²,

López-Sanz³

et al. 2023

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PurposeThe study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and fiscal management and the welfare state. This study has a twofold objective in defining a structural equation modeling (SEM) model: on the one hand, to measure the relationship between the perception of the performance of public services and the taxes allocated to them and on the other hand, to study the reflection of the perception of the performance of public services on the happiness and satisfaction of citizens.Design/methodology/approachTo achieve this objective, a descriptive cross-sectional study was carried out based on data from the “Public opinion and fiscal policy, 2022” questionnaire of the Centro de Investigaciones Sociológicas (CIS) through a survey with a sample of 2,543 citizens representative of the Spanish population. The partial least squares (PLS) method was applied to test the following hypotheses.FindingsThe result of this research allows us to know which variables in relation to citizens' perception of the functioning of public services have a positive influence on use of taxes and on citizens' happiness and satisfaction.Originality/valueOne of the novelties of this study is to analyse the effect of consumer perception on the performance of public services from the perspective of the welfare state by improving citizens' happiness and satisfaction.

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Section: Conceptual Framework and Hypothesesmentioning

confidence: 97%

Section: Conceptual Framework and Hypothesesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

A public service management model as an antecedent for citizen satisfaction and fiscal policy

Barriopedro

Penelas-Leguía²,

López-Sanz³

et al. 2023

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Positioning analysis of Spanish politicians through their Twitter posts versus Spanish public opinion

Penelas-Leguía

Barriopedro

López-Sanz

et al. 2023

Humanit Soc Sci Commun

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The evolution of Information and Communication Technologies (ICT) has changed the way we communicate. Access to the Internet and social networks has even changed the way we organise ourselves socially. Despite advances in this field, research on the use of social networks in political discourse and citizens’ perceptions of public policy remains scarce. So, the empirical study of politicians’ discourse on social networks in relation to citizens’ perception of public and fiscal policies according to their political affinity is of particular interest. The aim of the research is, therefore, to analyse positioning, from a dual perspective. Firstly, the study analyses the positioning in the discourse of the communication campaigns posted on social networks of Spain’s most prominent politicians. And secondly, it evaluates whether this positioning is reflected in citizens’ opinions about the public and fiscal policies being implemented in Spain. To this end, a qualitative semantic analysis and a positioning map is performed on a total of 1553 tweets published between 1 June and 31 July 2021 by the leaders of the top ten Spanish political parties. In parallel, a cross-sectional quantitative analysis is carried out, also through positioning analysis, based on the database of the Public Opinion and Fiscal Policy Survey of July 2021 by the Sociological Research Centre (CIS), whose sample is 2849 Spanish citizens. The results show a significant difference in the discourse of political leaders’ social network posts—which is more pronounced between right-wing and left-wing parties—and only some differences in citizens’ perception of public policies according to their political affinity. This work contributes to identifying the differentiation and positioning of the main parties and helps to guide the discourse of their posts.

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Impact Factor of Capital Using the Sensitivity Method

Challoumis

2024

IJMMU

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This paper is a special issue about the sensibility of taxation in the capital, that is based on the Sensitivity Method. Therefore, it has been done a study for the impact factor of the tax revenues of the countries that are tax havens subject to the trustworthiness of the tax system. From the view of how much is affected the companies that participate in controlled transactions, can obtain the impact of capital, when there is not that factor with the case that exists in the analysis of transfer pricing. It determines the behavior of the tax system subject to the capital.

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Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España

Cited by 8 publications

References 0 publications

A public service management model as an antecedent for citizen satisfaction and fiscal policy

A public service management model as an antecedent for citizen satisfaction and fiscal policy

Positioning analysis of Spanish politicians through their Twitter posts versus Spanish public opinion

Impact Factor of Capital Using the Sensitivity Method

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