Influence of Social Capital Factors on the Fiscal Behavior of Spanish citizens - Université catholique de l'Ouest
Communication Dans Un Congrès Année : 2024

Influence of Social Capital Factors on the Fiscal Behavior of Spanish citizens

Résumé

Social capital influences the decision-making and sentiments of taxpayers, affecting the common good of a country's citizens. In this study, we analyze the sociological effect in Spain through the Public Opinion and Fiscal Policy Survey (CIS, Study 3332), applying a factorial reduction and looking at the effect on gender and municipality size categorical variables. According to our research, women living in communities with less than 2,000 people tend to have lower levels of trust in others, but they show greater resilience. However, as the size of the municipality increases, women tend to make use of networking opportunities more often. In terms of priorities, women tend to prioritize moral judgment, while men tend to prioritize compliance with tax laws.
Fichier non déposé

Dates et versions

hal-04590788 , version 1 (28-05-2024)

Identifiants

  • HAL Id : hal-04590788 , version 1

Citer

María Victoria Ramírez-Muñoz, Pérez Francisco Rabadán. Influence of Social Capital Factors on the Fiscal Behavior of Spanish citizens. 10th Austrian Economics Research Seminar, Neoma Business School, Jun 2024, Paris, France. ⟨hal-04590788⟩
94 Consultations
0 Téléchargements

Partager

More