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Impact on the Sustainable Development Goals (SDGs)

Analysis of institutional authors

Ruesga Benito, Santos MAuthor

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Article

Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España

Publicated to:Revista Espanola de Investigaciones Sociologicas. 172 (172): 101-120 - 2020-01-01 172(172), DOI: 10.5477/cis/reis.172.101

Authors: Novo-Corti, Isabel; Díaz Roldán, María del Carmen; Ruesga Benito, Santos Miguel

Affiliations

‎ Univ A Coruna, La Coruna, Spain - Author
‎ Univ Autonoma Madrid, Madrid, Spain - Author
‎ Univ Castilla La Mancha, Ciudad Real, Spain - Author

Abstract

El principal objetivo de este trabajo es analizar el beneficio percibido por el pago de impuestos en España y la satisfacción personal, en función de la predisposición a pagar impuestos, de la presión y fraude fiscales percibidos. Se propone un modelo de ecuaciones estructurales y se utilizan datos de la encuesta sobre opinión pública y política fiscal del Centro de Investigaciones Sociológicas (CIS). Los resultados confirman que la satisfacción personal está relacionada con el beneficio percibido por el pago de impuestos y la moralidad fiscal, así como la importancia de la presión y el fraude fiscal como variables explicativas de dicho beneficio percibido. Las implicaciones de estas relaciones sobre la eficacia de las políticas fiscales pueden ser interesantes para los gestores de políticas públicas.

Keywords

Ciencias políticasCiencias políticas y sociologíaCiencias socialesRevistas de ciencias socialesSociologíaSociologia i políticaSociologySociology and political science

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Revista Espanola de Investigaciones Sociologicas due to its progression and the good impact it has achieved in recent years, according to the agency Scopus (SJR), it has become a reference in its field. In the year of publication of the work, 2020, it was in position , thus managing to position itself as a Q2 (Segundo Cuartil), in the category Sociology and Political Science. Notably, the journal is positioned en el Cuartil Q4 for the agency WoS (JCR) in the category Sociology.

From a relative perspective, and based on the normalized impact indicator calculated from World Citations from Scopus Elsevier, it yields a value for the Field-Weighted Citation Impact from the Scopus agency: 1.1, which indicates that, compared to works in the same discipline and in the same year of publication, it ranks as a work cited above average. (source consulted: ESI Nov 14, 2024)

This information is reinforced by other indicators of the same type, which, although dynamic over time and dependent on the set of average global citations at the time of their calculation, consistently position the work at some point among the top 50% most cited in its field:

  • Normalized Impact calculated by Dialnet Metrics: 8.57 (source consulted: Dialnet Metrics Dec 2023)

Specifically, and according to different indexing agencies, this work has accumulated citations as of 2025-06-10, the following number of citations:

  • WoS: 2
  • Scopus: 8
  • Google Scholar: 7
  • OpenCitations: 4

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-10:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 45 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
  • Assignment of a Handle/URN as an identifier within the deposit in the Institutional Repository: https://repositorio.uam.es/handle/10486/692584
Continuing with the social impact of the work, it is important to emphasize that, due to its content, it can be assigned to the area of interest of ODS 16 - Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels, with a probability of 78% according to the mBERT algorithm developed by Aurora University.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: Last Author (Ruesga Benito, Santos Miguel).