¿Por qué justificamos la evasión fiscal?: evidencia empírica a partir de una encuesta factorial en España
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2024
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Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC
Resumen
Los Estados están obligados a recaudar fondos para financiar bienes y servicios públicos. Al reducir la renta disponible de los contribuyentes, estos impuestos representan cargas que los individuos intentan reducir. El modelo económico estándar explica la evasión fiscal en función de probabilidades de inspección, riesgo, sanciones, tipos impositivos y renta. Sin embargo, el cumplimiento es mayor que el previsto en este modelo. Para resolver este puzle, la literatura distingue entre cumplimiento coercitivo (modelo económico estándar) y cumplimiento voluntario (modelo basado en legitimidad). Estos y otros elementos se analizan en una encuesta factorial realizada en 2017 a ciudadanos españoles con el objetivo de identificar qué factores influyen en la justificación de la evasión fiscal. Entre los factores situacionales, la renta familiar bruta y el nivel de corrupción del país fueron los que más influyeron en la justificación de la evasión fiscal. Al nivel de los encuestados, el análisis multinivel confirmó que las cohortes de mayor edad, las personas con mayor nivel educativo y los encuestados que creían en principios morales básicos justificaban mucho menos la evasión fiscal. Por lo tanto, nuestro estudio confirma que el cumplimiento de las obligaciones fiscales va más allá del mero cálculo de las ganancias y pérdidas materiales personales. Una implicación práctica es que el Estado debería esforzarse cada vez más por ejercer la transparencia y transmitir eficazmente a los ciudadanos que el uso de los impuestos es justo, equitativo y libre de corrupción.
For funding public goods, states are forced to collect taxes that reduce one`s income. Accordingly, taxes represent a burden, which rational individuals attempt to reduce. The standard economic model tries to explain tax evasion by taxpayer’s income, tax rates, risk of detection, and severity of penalties. To resolve the puzzle why observed tax compliance is much higher than predicted by this model, literature distinguishes between coercive compliance (standard economic model) and voluntary compliance (legitimacy-based model). The aim of this article is to analyse, for the first time, tax morality via a factorial survey experiment (vignette analysis) conducted 2017 among Spanish citizens. An advantage of using a factorial survey is that it allows testing simultaneously both, the impact of situational factors described in vignettes as well as of respondent characteristics on the justifiability of tax evasion. Potentially relevant personal factors were derived from Inglehart’s modernisation theory and from theories about morality and moral change. Among our situational factors, gross household income and a country’s level of corruption had the strongest impact on the justifiability of tax evasion. At the respondent level, multilevel analysis confirmed that older age cohorts, higher educated people, and respondents believing in basic moral principles significantly less justified tax evasion. Hence, our study confirmed that tax compliance goes beyond the mere calculation of personal material gain and loss. A practical implication is that the state should make increasing effort to exercise transparency and effectively convey citizens that the use of taxes is fair, equitable and free of corruption
For funding public goods, states are forced to collect taxes that reduce one`s income. Accordingly, taxes represent a burden, which rational individuals attempt to reduce. The standard economic model tries to explain tax evasion by taxpayer’s income, tax rates, risk of detection, and severity of penalties. To resolve the puzzle why observed tax compliance is much higher than predicted by this model, literature distinguishes between coercive compliance (standard economic model) and voluntary compliance (legitimacy-based model). The aim of this article is to analyse, for the first time, tax morality via a factorial survey experiment (vignette analysis) conducted 2017 among Spanish citizens. An advantage of using a factorial survey is that it allows testing simultaneously both, the impact of situational factors described in vignettes as well as of respondent characteristics on the justifiability of tax evasion. Potentially relevant personal factors were derived from Inglehart’s modernisation theory and from theories about morality and moral change. Among our situational factors, gross household income and a country’s level of corruption had the strongest impact on the justifiability of tax evasion. At the respondent level, multilevel analysis confirmed that older age cohorts, higher educated people, and respondents believing in basic moral principles significantly less justified tax evasion. Hence, our study confirmed that tax compliance goes beyond the mere calculation of personal material gain and loss. A practical implication is that the state should make increasing effort to exercise transparency and effectively convey citizens that the use of taxes is fair, equitable and free of corruption
Palabras clave
Evasión fiscal
Cambio moral
Encuesta factorial
Moralidad
Tax evasion
Standard economic model
Legitimacy-based model
Morality
Moral change
Factorial survey
Cambio moral
Encuesta factorial
Moralidad
Tax evasion
Standard economic model
Legitimacy-based model
Morality
Moral change
Factorial survey
Descripción
Materias
Cita
Bartolomé Peral, E., Dülmer, H., & Coromina Soler, L. (2024). ¿Por qué justificamos la evasión fiscal? Evidencia empírica a partir de una encuesta factorial en España. CIRIEC - España. Revista de economía pública, social y cooperativa, 112, 135-168. https://doi.org/10.7203/CIRIEC-E.112.24719