| Sumario: | A study was conducted to examine the economic and the noneconomic factors affecting tax compliance. Data were drawn from Spanish undergraduate students. The results indicate that detection and punishment, the burden of taxation, public good provision, overweighting of low probabilities, and social norms are all important determinants of tax compliance. These results suggest that a government compliance strategy that is based solely on detection and punishment may be a reasonable starting point but is not a good ending point. A multifaceted approach that stresses enforcement as well as positive rewards from greater tax compliance, the broad use of taxpayer money, and the social obligation of paying taxes is needed.
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