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Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework

Gutiérrez Díaz, Inmaculada LU (2015) RÄSM12 20151
Department of Sociology of Law
Abstract
This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to the last legislative reforms introduced for the purpose of enhancing compliance, the author explores the efficiency of those initiative as well as its positive impact on compliance. Is there an effective breach between that implied in the law (fairness of the tax system) and reality (tax inequalities) which causes social disruptions? Sociology of... (More)
This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to the last legislative reforms introduced for the purpose of enhancing compliance, the author explores the efficiency of those initiative as well as its positive impact on compliance. Is there an effective breach between that implied in the law (fairness of the tax system) and reality (tax inequalities) which causes social disruptions? Sociology of law will contribute to the empirical analysis of economic, psychological and sociological consequences defining tax compliance beyond the formalities and due fairness inferred from the law (Less)
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author
Gutiérrez Díaz, Inmaculada LU
supervisor
organization
course
RÄSM12 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
Power of authorities, Trust in authorities, Slippery Slope Framework, Fairness, Habermas, Tax law, Sociology of law, Tax compliance, Personal Income Tax
language
English
id
7452656
date added to LUP
2015-06-26 15:19:32
date last changed
2015-06-26 15:19:32
@misc{7452656,
  abstract     = {This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to the last legislative reforms introduced for the purpose of enhancing compliance, the author explores the efficiency of those initiative as well as its positive impact on compliance. Is there an effective breach between that implied in the law (fairness of the tax system) and reality (tax inequalities) which causes social disruptions? Sociology of law will contribute to the empirical analysis of economic, psychological and sociological consequences defining tax compliance beyond the formalities and due fairness inferred from the law},
  author       = {Gutiérrez Díaz, Inmaculada},
  keyword      = {Power of authorities,Trust in authorities,Slippery Slope Framework,Fairness,Habermas,Tax law,Sociology of law,Tax compliance,Personal Income Tax},
  language     = {eng},
  note         = {Student Paper},
  title        = {Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework},
  year         = {2015},
}