摘要：The authors analyze the Spanish fiscal awareness through cit i- zens‘ perception on the tax system. A questionnaire is used for exploring the most influential factors: knowledge of the system, a c ceptance of fraud, use of social benefits without adequate compens a tion, and satisfaction and confidence in institutions. Once the contingency table is built and the strength of the statistical signi f- icance is analyzed - by Cramer's V coefficient - binary logistic regression models, multinomial lo gistic regression and ordinal r e gression are applied. Educational level and employment status were taken as covariates, demo n- strating the lack of statistical significance of gender in tax awareness. There are significant differences between men, women and the group of housewives. These women show lower levels of fiscal awareness, a greater lack of knowledge about the system, more a c ceptance of fraud, more di s- satisfaction with administrations and fu r ther distrust towards their fellow citizens.
其他摘要：The authors analyze the Spanish fiscal awareness through cit i- zens‘ perception on the tax system. A questionnaire is used for exploring the most influential factors: knowledge of the system, a c ceptance of fraud, use of social benefits without adequate compens a tion, and satisfaction and confidence in institutions. Once the contingency table is built and the strength of the statistical signi f- icance is analyzed - by Cramer's V coefficient - binary logistic regression models, multinomial lo gistic regression and ordinal r e gression are applied. Educational level and employment status were taken as covariates, demo n- strating the lack of statistical significance of gender in tax awareness. There are significant differences between men, women and the group of housewives. These women show lower levels of fiscal awareness, a greater lack of knowledge about the system, more a c ceptance of fraud, more di s- satisfaction with administrations and fu r ther distrust towards their fellow citizens.
