DOAJ Open Access 2025

Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People

Gloria Alarcón-García José Manuel Mayor Balsas Edgardo Arturo Ayala Gaytán

Abstrak

Most research exploring the effect of trust on tax compliance focuses on institutional trust or diluted trust. In contrast, the role of dense social trust has been scarcely investigated, even less through rigorous empirical contrasts that determine the potential causal relationship between this type of trust and tax compliance. This paper contributes to this line of research, providing empirical evidence in this regard. Based on a sample of 2059 young university students, and using a structural equation model, we conclude that the behaviors and attitudes towards tax fraud and the economy that occur in the family potentially influence young people’s fiscal awareness.

Topik & Kata Kunci

Social sciences (General)

Penulis (3)

Gloria Alarcón-García

José Manuel Mayor Balsas

Edgardo Arturo Ayala Gaytán

Format Sitasi

APA MLA BibTeX

Alarcón-García, G., Balsas, J.M.M., Gaytán, E.A.A. (2025). Tax Compliance and Conditional Cooperation: A Study Based on the Dense Social Trust of Young People. https://doi.org/10.3390/soc15020039

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Informasi Jurnal

Tahun Terbit: 2025
Sumber Database: DOAJ
DOI: 10.3390/soc15020039
Akses: Open Access ✓