Valoración del fraude fiscal en Españabalance de una década
ISSN: 0210-9107
Year of publication: 2001
Issue: 87
Pages: 144-154
Type: Article
More publications in: Papeles de economía española
Abstract
This article outlines how the perception of tax fraud has been evolving inSpain, both on the part of the Administration and of society, as well as the change in the same direction in the procedures for combatting this behaviour. The leading actors are preventive actions for influencing the factors that give rise to fraud, relegating traditional repressive and penalizing actions to a secondary role. At the same time society has also been changing in the formation of a definite opinion in relation to fraud, its justification and its effects, considering tax delinquency to be an aggression against itself by afew of its members.