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Appears in:
ICERI2016 Proceedings (browse)
Pages: 4570-4574
Publication year: 2016
ISBN: 978-84-617-5895-1
ISSN: 2340-1095
doi: 10.21125/iceri.2016.2084

Conference name: 9th annual International Conference of Education, Research and Innovation
Dates: 14-16 November, 2016
Location: Seville, Spain

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UNIVERSITY STUDENTS’ OPINION WITH REGARD TO TAX FRAUD: A CASE STUDY OF UNIVERSITY OF ALICANTE, SPAIN

C.P. Sarasa1, J. Sarasa-Pérez2

1Universitat Politècnica de València (SPAIN)
2University of Alicante (SPAIN)
The taxes that are in place today are considered as powerful tools of solidarity and social cohesion. The taxation laws form part of a series of legal regulations which citizens must observe adequately in a democratic society. However, in the last years, a significant number of scandals related to tax evasion have arisen. This fact reveal huge discrepancies between theory and the real practices.

The purpose of this research is to try to determine how Spanish university students perceive tax fraud studying a sample of undergraduate students of the University of Alicante. The investigation aims to find some of the attitudes and opinions that can be determinant in the degree of justification or rejection of tax fraud. The conducted research also aims to identify what actions are perceived as the most efficient related to fight against tax evasion as well as the perceived effects of tax fraud.
keywords: education, student, spain, tax fraud, tax evasion, undergraduate, university.
@InProceedings{SARASA2016UNI,
author = {Sarasa, C.P. and Sarasa-P{\'{e}}rez, J.},
title = {UNIVERSITY STUDENTS’ OPINION WITH REGARD TO TAX FRAUD: A CASE STUDY OF UNIVERSITY OF ALICANTE, SPAIN},
series = {9th annual International Conference of Education, Research and Innovation},
booktitle = {ICERI2016 Proceedings},
isbn = {978-84-617-5895-1},
issn = {2340-1095},
doi = {10.21125/iceri.2016.2084},
url = {https://dx.doi.org/10.21125/iceri.2016.2084},
publisher = {IATED},
location = {Seville, Spain},
month = {14-16 November, 2016},
year = {2016},
pages = {4570-4574}}
TY - CONF
AU - C.P. Sarasa AU - J. Sarasa-Pérez
TI - UNIVERSITY STUDENTS’ OPINION WITH REGARD TO TAX FRAUD: A CASE STUDY OF UNIVERSITY OF ALICANTE, SPAIN
SN - 978-84-617-5895-1/2340-1095
DO - 10.21125/iceri.2016.2084
PY - 2016
Y1 - 14-16 November, 2016
CI - Seville, Spain
JO - 9th annual International Conference of Education, Research and Innovation
JA - ICERI2016 Proceedings
SP - 4570
EP - 4574
ER -
C.P. Sarasa, J. Sarasa-Pérez (2016) UNIVERSITY STUDENTS’ OPINION WITH REGARD TO TAX FRAUD: A CASE STUDY OF UNIVERSITY OF ALICANTE, SPAIN, ICERI2016 Proceedings, pp. 4570-4574.
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