Citizen participation and voluntary payment of taxes

Abstract

Practically, most of the studies on tax compliance and citizen participation have limited to analyze the effect of residing in direct democratic regions on tax attitudes. However, these studies leave aside the individual participation itself, in other words, they consider the existence of the opportunity to participate. The present work aims to take a step forward by providing new empirical evidence about individuals participation. Based on a sample of 530 observations obtained through a questionnaire and using a discrete probit type election model, it is concluded that individuals who participate actively in public life show greater fiscal awareness than the rest.