Publication: Tax compliance and conditional cooperation: a study based on the dense social trust of young people
Authors
Mayor Balsas, José Manuel ; Ayala Gaytán, Edgardo Arturo ; Alarcón García, Gloria
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Publisher
MDPI
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DOI
https://doi.org/10.3390/soc15020039
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info:eu-repo/semantics/article
Description
© 2025 by the authors. This manuscript version is made available under the CC-BY 4.0 license http://creativecommons.org/licenses/by/4.0/. This document is the Published version of a Published Work that appeared in final form in Societies. To access the final edited and published work see https://doi.org/10.3390/soc15020039
Abstract
Most research exploring the effect of trust on tax compliance focuses on institutional trust or diluted trust. In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine the potential causal relationship between this type of trust and tax compliance. This paper contributes to this line of research, providing empirical evidence in this regard. Based on a sample of
2059 young university students, and using a structural equation model, we conclude that the behaviors and attitudes towards tax fraud and the economy that occur in the family potentially influence young people’s fiscal awareness.
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Citation
Societies 2025, 15, 39
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