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23 mai 2024
- handle: 10670/1.la8ou0
- hal: hal-04590840
Mots-clés
Social capital Intolerance torwards tax evasion Tax pressure Factorial analysis Clustering Profile consistencySujets proches
Capital assets Fixed assetsCiter ce document
María Victoria Ramírez-Muñoz, « Social Capital and Citizen Profiles: A Study of Spain's Fiscal Environment », HAL-SHS : économie et finance, ID : 10670/1.la8ou0
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Résumé
Previous research has shown that social capital significantly determines individual tax-related behaviors, including tendencies toward tax evasion and compliance. This study aims to expand understanding of tax morale in Spain. We employ Factor Analysis with maximum likelihood extraction and Varimax rotation to identify key social capital and fiscal opinion variables. We identify profiles based on their social capital and tax compliance through cluster analysis. Hierarchical clustering using Ward linkage and k-means clustering techniques will be applied. Our results suggest that identifying Spanish fiscal citizen profiles is helpful for the social capital analysis of Fiscal Policy. We conclude that an increase in the accumulation of social capital variables collectively enhances fiscal loyalty.