About this paper

Appears in:
Pages: 3764-3772
Publication year: 2014
ISBN: 978-84-617-2484-0
ISSN: 2340-1095

Conference name: 7th International Conference of Education, Research and Innovation
Dates: 17-19 November, 2014
Location: Seville, Spain

STUDENTS’ PERCEPTIONS ON TAX SYSTEM IN SPANISH UNIVERSITIES

C.P. Sarasa1, B. Moya-Auñón1, J. Sarasa-Pérez2

1Universitat Politècnica de València (SPAIN)
2University of Alicante (SPAIN)
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.
@InProceedings{SARASA2014STU,
author = {Sarasa, C.P. and Moya-Au{\~n}{\'{o}}n, B. and Sarasa-P{\'{e}}rez, J.},
title = {STUDENTS’ PERCEPTIONS ON TAX SYSTEM IN SPANISH UNIVERSITIES},
series = {7th International Conference of Education, Research and Innovation},
booktitle = {ICERI2014 Proceedings},
isbn = {978-84-617-2484-0},
issn = {2340-1095},
publisher = {IATED},
location = {Seville, Spain},
month = {17-19 November, 2014},
year = {2014},
pages = {3764-3772}}
TY - CONF
AU - C.P. Sarasa AU - B. Moya-Auñón AU - J. Sarasa-Pérez
TI - STUDENTS’ PERCEPTIONS ON TAX SYSTEM IN SPANISH UNIVERSITIES
SN - 978-84-617-2484-0/2340-1095
PY - 2014
Y1 - 17-19 November, 2014
CI - Seville, Spain
JO - 7th International Conference of Education, Research and Innovation
JA - ICERI2014 Proceedings
SP - 3764
EP - 3772
ER -
C.P. Sarasa, B. Moya-Auñón, J. Sarasa-Pérez (2014) STUDENTS’ PERCEPTIONS ON TAX SYSTEM IN SPANISH UNIVERSITIES, ICERI2014 Proceedings, pp. 3764-3772.
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