Dimensiones de las Atribuciones Causales de Evasión de Impuestos en Portugal

a study carried out in spain (salgado, 1998) suggested that attributions of tax evasion had two independent dimensions: (a) tax evasion control, and (b) beliefs about the tax system. in order to check if perceptions of tax evasion causes are crossculturally generalizable, the present study reports on a research conducted in portugal using the same causal attributions used in the spanish research. a sample of 497 portuguese men and women with a variety of jobs were asked about their causal attributions of tax evasion. a factor analysis was carried out and the results showed a factor pattern which reproduced the spanish factor pattern. congruence coefficients confirmed the similarity of the structures. these findings confirmed that two dimensions may explain the structure of the perception of tax evasion causes. implications of the results are discussed and future research is suggested.