Tax fraud

Authors

  • Ruth Martinón Universidad de La Laguna, Tenerife

Keywords:

tax resistance, public finances, social state, distributive justice, solidarity, fiscal responsibility

Abstract

The persistence of tax fraud in democratic contemporary societies denotes an inappropriate socialization in ethical values as justice and solidarity. It does not involve only illegal behavior. Tax fraud does not wake up the same social rejection as other legally punishable behavior, because it is not simply an asocial action, but an illegal action often socially tolerated. Because of all this and the injustice generated by tax fraud in cost-sharing of common public services, fiscal responsibility arises as an essential factor to build a consolidated and mature culture of legality.

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Author Biography

  • Ruth Martinón, Universidad de La Laguna, Tenerife

     

     

     

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Published

2014-09-16

Issue

No. 2 (2012)

Section

Voices on Lawfulness

License

Eunomía. Revista en Cultura de la Legalidad is a duly registered journal, with EISSN 2253-6655.

The articles published in Eunomía are –unless indicated otherwise– under a Creative Commons Attribution-No Derivative Works 3.0 Spain license. You can copy, distribute and communicate them publicly as long as you cite their author and the journal and institution that publishes them and do not make derivative works with them. The full license can be consulted at: http://creativecommons.org/licenses/by-nd/3.0/es/deed.es

 

How to Cite

Tax fraud. (2014). EUNOMÍA. Revista En Cultura De La Legalidad, 2, 170-175. https://e-revistas.uc3m.es/index.php/EUNOM/article/view/2081