Tax compliance and conditional cooperation: a study based on the dense social trust of young people

Mayor Balsas, José Manuel; Ayala Gaytán, Edgardo Arturo; Alarcón García, Gloria

Publication:
Tax compliance and conditional cooperation: a study based on the dense social trust of young people

dc.contributor.author	Mayor Balsas, José Manuel
dc.contributor.author	Ayala Gaytán, Edgardo Arturo
dc.contributor.author	Alarcón García, Gloria
dc.contributor.department	Sociología
dc.date.accessioned	2025-03-05T09:52:03Z
dc.date.available	2025-03-05T09:52:03Z
dc.date.issued	2025-02-18
dc.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
dc.description.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.
dc.format	application/pdf	es
dc.format.extent	15
dc.identifier.citation	Societies 2025, 15, 39
dc.identifier.doi	https://doi.org/10.3390/soc15020039
dc.identifier.issn	Electronic: 2075-4698
dc.identifier.uri	http://hdl.handle.net/10201/151480
dc.language	eng	es
dc.publisher	MDPI
dc.relation	Sin financiación externa a la Universidad.	es
dc.relation.publisherversion	https://www.mdpi.com/2075-4698/15/2/39
dc.rights	info:eu-repo/semantics/openAccess	es
dc.rights	Atribución 4.0 Internacional	*
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	*
dc.title	Tax compliance and conditional cooperation: a study based on the dense social trust of young people	es
dc.type	info:eu-repo/semantics/article	es
dspace.entity.type	Publication	es
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