Medidas sociales para combatir el fraude fiscal en España
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2014
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Laboratorio Fundación Alternativas
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Abstract
Este trabajo analiza la percepción social del fraude en España para proponer una serie de medidas sociales (segmentadas por tramos de edad) necesarias en el marco de la Administración tributaria española. Se trata, por tanto, de detectar los desafíos que tiene el fraude en nuestro país desde un punto de vista sociológico. En un contexto de crisis como el actual, el fraude fiscal se erige como uno de los principales problemas de la economía española y, en este sentido, desarrollar medidas para hacerle frente debería ser una de las prioridades del ejecutivo. Sin embargo, un balance crítico permite afirmar que la lucha contra el fraude fiscal en nuestro país apenas presta atención a las medidas sociales, a pesar de contar con estudios demoscópicos que deberían servir para analizar apropiadamente la opinión fiscal de los españoles.
La experiencia de las Administraciones tributarias más modernas y desarrolladas, con menores niveles de fraude entre sus contribuyentes, como son la australiana o la
canadiense, permite afirmar que para elevar los niveles de cumplimiento fiscal voluntario y conseguir una ciudadanía que rechace frontalmente el fraude es necesaria una apropiada
atención e inversión en medidas sociales, educativas y de comunicación.
This paper analyses the social perception of fiscal fraud in Spain in order to propose several social measures by age groups, which are necessary for the Spanish Tax Administration. Understanding of the motives of taxpayers and their attitudes and behavior towards taxation can improve both voluntary compliance and the efficiency of the tax administration. Therefore, the main purpose of this report is to explore all challenges regarding Spanish fiscal fraud from a sociological point of view. In the current crisis context, fiscal fraud is one of the main problems of the Spanis economy and as a consequence, measures are strongly required to combat it. Nevertheless, it is confirmed that the fighting of fiscal fraud in Spain is not taking into account social measures in spite having relevant surveys about the fiscal opinion of Spaniards. There are observed differences, not related to enforcement efforts, in the levels of compliance across countries and cultures. According to the more developed Tax Administrations such as those of Australia or Canada, where tax compliance level is higher than Spain, the importance has been proven of the implementation of social, educational and communicative measures to obtain higher voluntary compliance and encouraging more responsible citizenship.
This paper analyses the social perception of fiscal fraud in Spain in order to propose several social measures by age groups, which are necessary for the Spanish Tax Administration. Understanding of the motives of taxpayers and their attitudes and behavior towards taxation can improve both voluntary compliance and the efficiency of the tax administration. Therefore, the main purpose of this report is to explore all challenges regarding Spanish fiscal fraud from a sociological point of view. In the current crisis context, fiscal fraud is one of the main problems of the Spanis economy and as a consequence, measures are strongly required to combat it. Nevertheless, it is confirmed that the fighting of fiscal fraud in Spain is not taking into account social measures in spite having relevant surveys about the fiscal opinion of Spaniards. There are observed differences, not related to enforcement efforts, in the levels of compliance across countries and cultures. According to the more developed Tax Administrations such as those of Australia or Canada, where tax compliance level is higher than Spain, the importance has been proven of the implementation of social, educational and communicative measures to obtain higher voluntary compliance and encouraging more responsible citizenship.