Publication: Conciencia fiscal y presupuestos participativos: un estudio exploratorio
Authors
Mayor Balsas, José Manuel ; Quintanilla Domínguez, Claudia María ; Alarcón García, Gloria
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Publisher
Centro de Investigaciones Sociológicas
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DOI
https://doi.org/10.5477/cis/reis.177.69
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info:eu-repo/semantics/article
Description
© 2024 Revista Española de Investigaciones Sociológicas. This manuscript version is made available under the CC-BY-SA 4.0 license http://creativecommons.org/licenses/by-sa/4.0/. This document is the Published version of a Published Work that appeared in final form in Revista Española de Investigaciones Sociológicas. To access the final edited and published work see https://doi.org/10.5477/cis/reis.177.69
Abstract
Los trabajos que asocian presupuestos participativos e ingresos fiscales
son escasos siendo, además, inexistentes los que tratan de encontrar
una relación de causalidad potencial entre participar en este tipo de
procesos e incrementar el cumplimiento tributario de los individuos. Por
ello, con el presente trabajo se pretende dar un pequeño paso hacia
adelante aportando evidencia empírica a este respecto. Partiendo de
530 cuestionarios de un municipio que cuenta con una determinada
trayectoria participativa, y mediante un sistema de ecuaciones
estructurales, se demuestra cómo el hecho de participar activamente en
un proceso de presupuestos participativos podría dar lugar a una mayor
conciencia fiscal.
There is a paucity of research that has linked participatory budgeting to tax revenues, and no studies that have attempted to find a potential causal relationship between participating in this type of process and increasing individuals’ tax compliance. This paper therefore seeks to make a small contribution to the field by providing empirical evidence on this topic. Based on 530 questionnaires from a municipality with a track record in participatory processes, a system of structural equations was used to show how active engagement in a participatory budgeting process could lead to greater fiscal awareness.
There is a paucity of research that has linked participatory budgeting to tax revenues, and no studies that have attempted to find a potential causal relationship between participating in this type of process and increasing individuals’ tax compliance. This paper therefore seeks to make a small contribution to the field by providing empirical evidence on this topic. Based on 530 questionnaires from a municipality with a track record in participatory processes, a system of structural equations was used to show how active engagement in a participatory budgeting process could lead to greater fiscal awareness.
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Citation
Revista Española de Investigaciones Sociológicas, 177: 69-88
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