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Conciencia fiscal y presupuestos participativos: un estudio exploratorio.
- Source :
-
Revista Española de Investigaciones Sociológicas . ene-mar2022, Issue 177, p69-87. 19p. - Publication Year :
- 2022
-
Abstract
- There is a paucity of research that has linked participatory budgeting to tax revenues, and no studies that have attempted to find a potential causal relationship between participating in this type of process and increasing individuals' tax compliance. This paper therefore seeks to make a small contribution to the field by providing empirical evidence on this topic. Based on 530 questionnaires from a municipality with a track record in participatory processes, a system of structural equations was used to show how active engagement in a participatory budgeting process could lead to greater fiscal awareness. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Spanish
- ISSN :
- 02105233
- Issue :
- 177
- Database :
- Academic Search Index
- Journal :
- Revista Española de Investigaciones Sociológicas
- Publication Type :
- Academic Journal
- Accession number :
- 154526096
- Full Text :
- https://doi.org/10.5477/cis/reis.177.69