About this paper

Appears in:
Pages: 4516-4521
Publication year: 2015
ISBN: 978-84-608-2657-6
ISSN: 2340-1095

Conference name: 8th International Conference of Education, Research and Innovation
Dates: 18-20 November, 2015
Location: Seville, Spain

STUDENTS’ TAX MORALE IN SPANISH UNIVERSITIES: DOES GENDER MATTER?

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

1Universitat Politècnica de València (SPAIN)
2University of Alicante (SPAIN)
In the last years, debate on tax morale has intensified in Spain. The deep economic and financial crisis suffered during the last years make citizens be more sensitive to tax measures and dispositions carried out by the Government.

Students are not excluded from this trend, as they collaborate from an early age in maintenance of public expenditure in different situations, such as when they purchase goods or services because they pay the Value Added Tax. In addition, when they finish their studies and integrate to the world of work, their tax obligations will increase. Because of these reasons it is important to analyze tax morale or tax conscience, as a determinant factor in the degree of tax compliance. It influences in a direct way the predisposition to fulfil tax rules.

In this research, from a sample of 218 undergraduate students of a Spanish university, tax morale is investigated. The study aims to analyze factors that have an influence on it and if there are significant differences among students depending on their gender, that is to say, if the fact of being a woman increases or diminishes tax morale as different studies support (in one sense or another) or not.

Education and fair implementation of tax regulation are revealed as key factors to improve the degree of tax morale. As a result of this we conclude that education system must include tax considerations and show greater interest in introducing this subject in their curricula.
@InProceedings{SARASA2015STU2,
author = {Sarasa, C. P. and Sarasa-P{\'{e}}rez, J. and Moya-Au{\~n}{\'{o}}n, B.A.},
title = {STUDENTS’ TAX MORALE IN SPANISH UNIVERSITIES: DOES GENDER MATTER?},
series = {8th International Conference of Education, Research and Innovation},
booktitle = {ICERI2015 Proceedings},
isbn = {978-84-608-2657-6},
issn = {2340-1095},
publisher = {IATED},
location = {Seville, Spain},
month = {18-20 November, 2015},
year = {2015},
pages = {4516-4521}}
TY - CONF
AU - C. P. Sarasa AU - J. Sarasa-Pérez AU - B.A. Moya-Auñón
TI - STUDENTS’ TAX MORALE IN SPANISH UNIVERSITIES: DOES GENDER MATTER?
SN - 978-84-608-2657-6/2340-1095
PY - 2015
Y1 - 18-20 November, 2015
CI - Seville, Spain
JO - 8th International Conference of Education, Research and Innovation
JA - ICERI2015 Proceedings
SP - 4516
EP - 4521
ER -
C. P. Sarasa, J. Sarasa-Pérez, B.A. Moya-Auñón (2015) STUDENTS’ TAX MORALE IN SPANISH UNIVERSITIES: DOES GENDER MATTER?, ICERI2015 Proceedings, pp. 4516-4521.
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