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Political Ideology and Individual Values as Key Determinants of Fiscal Awareness
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Author(s): Gloria Alarcon-Garcia (University of Murcia, Spain)and Alicia Martinez-Serrano (University of Murcia, Spain)
Copyright: 2025
Pages: 28
Source title:
Modeling and Profiling Taxpayer Behavior and Compliance
Source Author(s)/Editor(s): Bouchra Alj (Faculty of Legal, Economic, and Social Sciences of Mohammedia, Hassan II University, Casablanca, Morocco), Lhoussaine Alla (Sidi Mohamed Ben Abdellah University, Morocco)and Badr Bentalha (Sidi Mohamed Ben Abdellah University, Morocco)
DOI: 10.4018/979-8-3373-0422-9.ch004
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Abstract
This paper determines the key values of fiscal awareness by using a wide range of variables, mainly related to personal values, political ideology and cultural factors. After the introduction, the theoretical framework reviews key literature and define the fiscal awareness in relation to the tax morale and the fiscal ethics. The following sections introduce the methodology and examine the results of a questionnaire filled by 562 University students, analysing the variables that might have an impact on fiscal awareness. This paper contributes to the literature on tax morale analysing the influence of political ideology together with other variables. The influence of political ideology is thoroughly examined, aiming to ascertain whether students with liberal ideology would show a higher level of fiscal awareness than those with a conservative ideology. Results show that honesty and tax fairness foster higher levels of fiscal awareness. Political ideology prevails over other factors, like tax education, when explaining high levels of fiscal awareness.
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