Fiscal pressure and fraud, predisposition to pay taxes and personal satisfaction in Spain

Abstract

The main aim of this study is to analyse the perceived benefit of paying taxes in Spain and personal satisfaction, based on the predisposition to pay taxes, the perceived fiscal pressure and perceived tax fraud. The data were obtained from the survey on public opinion and fiscal policy by the Centre for Sociological Research (CIS). A model of structural equations is proposed. The results confirmed that personal satisfaction is related to the perceived benefit of paying taxes and tax morale, and to the importance of fiscal pressure and tax fraud as explanatory variables of that perceived benefit. The implications of these relationships for the effectiveness of tax policies may be of interest to public policy managers.