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.