University students’ tax morale: a study of gender within the University of Alicante, Spain

Abstract

The objective of this study is to analyse the tax conscience or tax morale of a group of university students of the University of Alicante, Spain. More specifically, the research aims to find whether university students have tax morale and whether there is any significant difference between men and women. The research mainly attempts to identify the degree of satisfaction and knowledge of the taxation system among university students as factors that influence the degree of tax awareness and tax compliance. The study analyses these influencing factors and then evaluates the fiscal morale of the participants based on indicators of their own conduct and the perceived social behaviour. To know the findings of this research will make it possible to design better educational actions that could exercise a positive influence on students' tax morale. In addition, it will allow us to know if it is necessary to do any adjustment in these educational actions because of gender reasons.