Fraude fiscal
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.