IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2024v191i2p59-75.html
   My bibliography  Save this article

Análisis Longitudinal De Los Costes Psicosociales Del Cumplimiento Tributario En España: Entre La Opacidad Y La Incomprensión

Author

Listed:
  • María Goenaga Ruiz de Zuazu

    (Universidad Complutense de Madrid)

  • Germán J. Arenas Arias

    (Instituto Universitario de Investigación en Estudios Latinoamericanos (IELAT), Universidad de Alcalá (UAH))

Abstract

El objetivo de este trabajo es identificar y presentar evidencias sociológicas de los costes indirectos de cumplimiento tributario en España, así como identificar los perfiles de contribuyentes más propensos a incurrir en ellos. De una muestra de 58.864 casos, analizamos las variables relacionadas con los costes cognitivos, emocionales y aquellos psicosociales relacionados con la complejidad del sistema tributario. Nuestros resultados demuestran que las obligaciones tributarias generan costes cognitivos y emocionales para los contribuyentes, percibiéndose como complejo el sistema tributario español. Con esta investigación tratamos además de revitalizar y abrir el debate sobre los costes de cumplimiento tributario en nuestro país.

Suggested Citation

  • María Goenaga Ruiz de Zuazu & Germán J. Arenas Arias, 2024. "Análisis Longitudinal De Los Costes Psicosociales Del Cumplimiento Tributario En España: Entre La Opacidad Y La Incomprensión," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 59-75, June.
    • Handle: RePEc:hpe:crotri:y:2024:v:191:i:2:p:59-75
    as

    Download full text from publisher

    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/issue/view/93/109
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    cumplimiento tributario; costes de cumplimiento; complejidad tributaria; sociología fisca;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2024:v:191:i:2:p:59-75. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.