http://hdl.handle.net/11089/44346 Fri, 10 Apr 2026 05:29:24 GMT 2026-04-10T05:29:24Z http://hdl.handle.net/11089/44725 Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain Cantero-Galiano, Jesús The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, administrations and institutions and their reported disposition towards tax compliance is explored based on the case of Spain and at regional level (NUTS2). Methodology: Using 2017 data collected by the European Values Study (EVS) and the Quality of Government Institute at the University of Gothenburg (QoG), a multilevel linear model is proposed where we assess the impact of citizen support for the Government and institutions on the disposition towards tax compliance. This model allows to simultaneously capture the relationships at taxpayer level and the effects of regional factors in the same equation. Results of the research: The results of the multilevel estimation allow the authors to reject the null hypothesis and accept, at least provisionally, the existence of a direct effect of trust in the institutions on tax compliance at regional level. Additionally, the low significance observed in the regional level variables suggests that citizens have non-decentralized perception of tax obligations. Furthermore, given that the effects are measured in terms of the quality of the institutions and government, the implications for regional policy and the actions of regional governments are of significant interest for the study of tax behavior and compliance. Wed, 23 Nov 2022 00:00:00 GMT http://hdl.handle.net/11089/44725 2022-11-23T00:00:00Z http://hdl.handle.net/11089/44726 Democracy, Economy, Progress and the Rule of Law. Special Reference to the Tax Regime for Religious Denominations Catalá Rubio, Santiago The purpose of this article is twofold: on the one hand, to relate the fiscal and financial model to the Social and Democratic Rule of Law, on the other one, to transfer Spanish experiences that may be of interest to Poland, as both countries began their democratic experience and integration into the European Union a few decades ago. From a multidisciplinary perspective, the contributions that law could make to the field of political economy can be of capital importance for the consolidation of our democratic systems, public order, and social peace, analyzing the role of religious confessions. Methodology. To achieve this purpose, the analytical-comparative-interdisciplinary method was chosen as it was considered the most appropriate one in view of the close connections between economics, law, progress and social peace. The result of the research. The work shows that democracies, although they are the most effective models for achieving the highest standards of progress, and even though in the Polish and Spanish cases, they have the advantage of having served to bring dictatorial periods to an end, there is a need for effective control mechanisms. Democracies absolutely cannot degenerate into corrupt and ineffective systems under the control of large political and partisan oligarchies. The independence of the judiciary is, in this sense, an essential and inalienable element in guaranteeing the correct functioning of other state institutions. It is necessary to insist on the importance of the legal norm as an instrument of political control and its impact on macroeconomics, and the consolidation of democratic regimes, even more in the context initiated with the respective integration processes in the European Union. On the other hand, the aim is to show how beneficial tax treatment for religious denominations has a powerful effect on the achievement of the common good and social peace. In addition, it is about relating importance that has the budgetary balance and mechanisms for controlling public expenditure for the maintenance of progress and social justice in a sustainable model. Wed, 23 Nov 2022 00:00:00 GMT http://hdl.handle.net/11089/44726 2022-11-23T00:00:00Z http://hdl.handle.net/11089/44723 Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes Supera-Markowska, Maria The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of this concept. The research hypothesis assumes that these rules currently in force, to a large extent, do not ensure proper implementation of the concept of tax capacity, especially in the conditions of the digitalized and globalized economy, but also in times of progressive development of instruments to counteract not only tax evasion but also tax avoidance. Therefore, it is necessary to change them in many aspects. The research was carried out using a dogmatic and comparative legal method, taking into account in particular the provisions of domestic, foreign and EU laws, the body of domestic and foreign tax law literature, court rulings and proposals for new tax and legal solutions put forward on the EU and international forum. The analysis took into account the essence of the tax capacity concept and closely related tax principles, as well as the functions of taxes, both in the national and international context. The results of the research is the formulation of some conclusions as to the desirable guidelines for determining the rules for measuring the tax capacity of entrepreneurs in income taxes, which should be related to the fundamental concept of tax capacity and the principles of equity and neutrality of taxation. Currently, these principles are violated in many national, as well as international aspects, i.a. by deviating from the criteria of income as an indicator of tax capacity. In this context a very important distinction should be made between situations where the abandoning of the determination of income of entrepreneurs is justified by the pursuit of a fair distribution of the tax burden (as, e.g., in case of so-called digital tax) and situations when it results from the desire to achieve certain non-fiscal goals. In such a case, any variation in those rules must be assessed on a case-by-case basis as to whether it is justified. On the other hand, in the former case, even temporarily – especially in the international aspect – until international solutions are worked out, it may even be indispensable to differentiate the rules for determining the tax capacity of entrepreneurs (e.g. abandoning the criterion of income in favor of revenue in digital tax) precisely in order to ensure fair and neutral taxation. In this context, it is worth noting that some of the problems underlying these different approaches may be solved by a comprehensive reform of the rules for determining the tax capacity of entrepreneurs, to be developed both internationally within the OECD and in the EU within BEFIT. It should also not be underestimated that in these projects the fundamental categories and concepts are those of balance sheet law, including in particular the proposed adoption of the concept of adjusted financial result for the purposes of determining the tax result. Taking into account this issue and also in a view of the increasing development of general tax law norms aimed at minimizing the phenomena of tax avoidance and optimization, it seems worth considering an increasing possibility that the tax capacity of entrepreneurs should be determined by its natural measure, i.e. the financial result of their business activity. Wed, 23 Nov 2022 00:00:00 GMT http://hdl.handle.net/11089/44723 2022-11-23T00:00:00Z http://hdl.handle.net/11089/44724 Factors Explaining Tax Compliance Lagos Rodríguez, Mª Gabriela The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration. Wed, 23 Nov 2022 00:00:00 GMT http://hdl.handle.net/11089/44724 2022-11-23T00:00:00Z