Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework
This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to
