Abstract:

In the last years, and in close connection with several well-known scandals, debate on tax system has intensified in Spain. In this context, the Government is reforming the tax system to help improve the state of the public finances and promote economic growth.

In this research, from a sample of 218 undergraduate students of a Spanish university, the perception on tax system is investigated. The study aims at identifying the degree of knowledge of Spanish tax system of this group of people. This work also analyzes if they find that paying taxes is justified enough, and the level of satisfaction perceived related to what it is achieved by the taxes and what they received from the different administrations in exchange of this payment.

Results show some significant differences in students’ perceptions depending on their gender. In addition, findings of the study suggest that undergraduate students mostly consider that paying taxes is necessary to maintain The Welfare State and they are willing to pay even when they find that Spanish tax system is unfair. Results also illustrates their ignorance of tax regulation, ignorance recognised by people surveyed themselves. Because of these reasons we conclude that education system must include tax considerations and show greater interest in introducing this subject in their curricula in order to solve this problem and to improve future professionals and citizens’ perception about tax system.

Keywords:

Tax system, Undergraduate student, Spain, Regulation, Education.