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Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People

Author

Listed:
  • Gloria Alarcón-García

    (Department of Political Science, Social Anthropology and Public Finance, University of Murcia, 30100 Murcia, Spain)

  • José Manuel Mayor Balsas

    (Department of Sociology, University of Murcia, 30100 Murcia, Spain)

  • Edgardo Arturo Ayala Gaytán

    (School of Social Sciences and Government, Monterrey Institute of Technology, Monterrey 64700, Mexico)

Abstract

Most research exploring the effect of trust on tax compliance focuses on institutional trust or diluted trust. In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine the potential causal relationship between this type of trust and tax compliance. This paper contributes to this line of research, providing empirical evidence in this regard. Based on a sample of 2059 young university students, and using a structural equation model, we conclude that the behaviors and attitudes towards tax fraud and the economy that occur in the family potentially influence young people’s fiscal awareness.

Suggested Citation

  • Gloria Alarcón-García & José Manuel Mayor Balsas & Edgardo Arturo Ayala Gaytán, 2025. "Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People," Societies, MDPI, vol. 15(2), pages 1-15, February.
    • Handle: RePEc:gam:jsoctx:v:15:y:2025:i:2:p:39-:d:1593571
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