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

Author

Listed:
  • María Victoria Ramírez-Muñoz

    (UA - Université d'Angers, EGEI - Éthique et Gouvernance de l’Entreprise et des Institutions - UCO - Université Catholique de l'Ouest)

  • Pérez Francisco Rabadán

    (URJC - Universidad Rey Juan Carlos = Rey Juan Carlos University)

Abstract

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.

Suggested Citation

  • María Victoria Ramírez-Muñoz & Pérez Francisco Rabadán, 2024. "Influence of Social Capital Factors on the Fiscal Behavior of Spanish citizens," Post-Print hal-04590788, HAL.
    • Handle: RePEc:hal:journl:hal-04590788
    as

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