Edited by Michael Pickhardt and Aloys Prinz
Chapter 4: Fiscal Awareness: A Study of Female versus Male Attitudes Towards Tax Fraud in Spain
Gloria Alarcón García, Arielle Beyaert and Laura de Pablos 4.1 INTRODUCTION: THE CONCEPT OF FISCAL AWARENESS When addressing the concept of fiscal awareness, we need, first of all, to highlight its close relation to fiscal ethics and fiscal morale. The three terms – fiscal awareness, fiscal ethics and fiscal morale – have traditionally been used to refer to the same concept. All three have been applied to the set of attitudes and behaviours of the taxpayer when complying with the Inland Revenue. Yet there are shades of meaning that need to be investigated. Tipke (2002, p. 22) defines tax ethics as ‘the theory which studies the morality of actions in tax matters performed by public, legislative, executive and legal powers, as well as by the taxpaying citizen’. Higuera Udías (1982) uses the terms fiscal ethics and fiscal morale indiscriminately and Rodríguez Duplá (2001) identifies ethics with moral philosophy. Álvarez García and Herrera Molina (2004) focus on the term fiscal ethics, which is addressed from various angles: ethics of the administration, ethics of the legislator, ethics of the taxpayer, ethics of judges, and even ethics of the tax consultant. In our opinion, fiscal ethics can be seen as an intercultural and universal concept that necessarily evolves extremely slowly over time. It refers to the universal values and principles that have to guide and to be present in the behaviour and the decisions of all the agents who intervene in the fiscal process; in modern democratic societies, these agents...
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