Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework

Abstract: This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to the last legislative reforms introduced for the purpose of enhancing compliance, the author explores the efficiency of those initiative as well as its positive impact on compliance. Is there an effective breach between that implied in the law (fairness of the tax system) and reality (tax inequalities) which causes social disruptions? Sociology of law will contribute to the empirical analysis of economic, psychological and sociological consequences defining tax compliance beyond the formalities and due fairness inferred from the law