Tax Fraud and Tax Education in Spain

• Autor: Durán-Sindreu Buxadé, Antonio
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/12570
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12570
• Nivel de acceso: acceso abierto
• Materia: Tax fraud; Ethics; Values; Roots of tax fraud; Welfare state; Comprehensive education; Crisis of values; Tax education; Fraude fiscal; Ética; Valores; Raíces del fraude fiscal; Estado de Bienestar; Educación integral; Crisis de valores; Educación tributaria

The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or, without more, antisocial. In this context, the authorindicates it is essential also internalize the culture of spending, since everything is funded by our taxes.