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

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

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dc.contributor.author Sarasa Pérez, Cristina Pilar es_ES
dc.contributor.author Sarasa Pérez, Javier es_ES
dc.date.accessioned 2017-05-29T11:52:01Z
dc.date.available 2017-05-29T11:52:01Z
dc.date.issued 2016
dc.identifier.issn 2340-1095
dc.identifier.uri http://hdl.handle.net/10251/81922
dc.description.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. es_ES
dc.language Inglés es_ES
dc.publisher IATED, International Association of Technology, Education and Development es_ES
dc.relation.ispartof ICERI proceedings (Internet) es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Tax morale es_ES
dc.subject Tax system es_ES
dc.subject Undergraduate es_ES
dc.subject Student es_ES
dc.subject Spain es_ES
dc.subject Regulation es_ES
dc.subject Education es_ES
dc.subject University es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title University students’ tax morale: a study of gender within the University of Alicante, Spain es_ES
dc.type Artículo es_ES
dc.type Comunicación en congreso es_ES
dc.rights.accessRights Abierto es_ES
dc.contributor.affiliation Universitat Politècnica de València. Escuela Politécnica Superior de Alcoy - Escola Politècnica Superior d'Alcoi es_ES
dc.description.bibliographicCitation Sarasa Pérez, CP.; Sarasa Pérez, J. (2016). University students’ tax morale: a study of gender within the University of Alicante, Spain. ICERI proceedings (Internet). 4594-4599. http://hdl.handle.net/10251/81922 es_ES
dc.description.accrualMethod S es_ES
dc.relation.conferencename 9th International Conference of Education, Research and Innovation es_ES
dc.relation.conferencedate November 14-16, 2016 es_ES
dc.relation.conferenceplace Seville, Spain es_ES
dc.relation.publisherversion http://library.iated.org/publication_series/ICERI es_ES
dc.description.upvformatpinicio 4594 es_ES
dc.description.upvformatpfin 4599 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.relation.senia 335357 es_ES


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