University students’ opinion with regard to tax fraud: a case study of University of Alicante, Spain

Abstract

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 reveals 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.