Fraude fiscal

  1. Ruth Martinón
Journal:
Eunomía: Revista en Cultura de la Legalidad

ISSN: 2253-6655

Year of publication: 2012

Issue: 2

Pages: 170-175

Type: Article

More publications in: Eunomía: Revista en Cultura de la Legalidad

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.