English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

espanolEl principal objetivo de este trabajo es analizar el beneficio percibido por el pago de impuestos en Espana y la satisfaccion personal, en funcion de la predisposicion a pagar impuestos, de la presion y fraude fiscales percibidos. Se propone un modelo de ecuaciones estructurales y se utilizan datos de la encuesta sobre opinion publica y politica fiscal del Centro de Investigaciones Sociologicas (CIS). Los resultados confirman que la satisfaccion personal esta relacionada con el beneficio percibido por el pago de impuestos y la moralidad fiscal, asi como la importancia de la presion y el fraude fiscal como variables explicativas de dicho beneficio percibido. Las implicaciones de estas relaciones sobre la eficacia de las politicas fiscales pueden ser interesantes para los gestores de politicas publicas. EnglishThe main objective of this paper is to analyze the perceived benefit for the payment of taxes in Spain and personal satisfaction, depending on the predisposition to pay taxes, the perceived tax pressure and fraud. A model of structural equations is proposed and data from the survey on public opinion and fiscal policy of the Center for Sociological Research (CIS) are used. The results confirm that personal satisfaction is related to the perceived benefit for the payment of taxes and fiscal morality, as well as the importance of pressure and tax fraud as explanatory variables of said perceived benefit. The implications of these relationships on the effectiveness of fiscal policies can be interesting for public policy makers.

revista española de investigaciones sociológicas

Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España / Fiscal Pressure and Fraud, Predisposition to Pay Taxes and Personal Satisfaction in Spain