Perfiles ciudadanos basados en el capital social en el contexto fiscal español: Desarrollo de perfiles y análisis multivariante de consistencia
DOI:
https://doi.org/10.24310/recta.25.1.2024.19863Palabras clave:
Capital social, evasión fiscal, presión fiscal, análisis factorial, análisis clúster, consistencia de perfilesResumen
Estudios previos han establecido que el capital social desempeña un papel significativo en los comportamientos individuales relacionados con los impuestos, incluyendo las inclinaciones hacia la evasión fiscal y el cumplimiento tributario. Este estudio busca ampliar la comprensión de la moral fiscal en España utilizando datos de la Encuesta de Opinión Pública y Política Fiscal (CIS, Estudio 3332). Utilizamos el análisis factorial con extracción de máxima verosimilitud y rotación Varimax para identificar variables clave de capital social y actitudes fiscales. Mediante análisis de conglomerados, identificamos perfiles en base a su capital social y cumplimiento tributario. Aplicaremos el clúster jerárquico con encadenamiento de Ward y el clúster de k medias. La robustez de los perfiles resultantes se confirmará mediante análisis discriminante y red neuronal perceptrón multicapa, buscando mayores tasas de clasificación correcta como indicador de mejora en la consistencia de los perfiles. Nuestros hallazgos sugieren que la identificación de perfiles de ciudadanos fiscales españoles es útil para el análisis del capital social en la política fiscal. Concluimos que un aumento en la acumulación de variables de capital social mejora colectivamente la adherencia fiscal.
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