Template-Type: ReDIF-Article 1.0
Author-Name: Maria José Portillo Navarro
Author-Name: Pilar Ortiz García
Author-Name: Francisco Morales González
Title:  FRAUDE FISCAL, TURISMO Y ECONOMÍA SUMERGIDA EN ESPAÑA. UN ANÁLISIS POR CC AA
Abstract: Resumen:El fraude fiscal y la economía sumergida son cuestiones que preocupan actualmente. A la complejidad que supone la definición del concepto, se une la multicausalidad en su origen, así como la diferente dimensión que alcanza atendiendo a elementos como el espacio geográfico o la actividad. Por ello, el objetivo de este trabajo es el análisis de la economía sumergida por CC AA y su relación con la actividad turística, mediante un análisis Cluster que posibilita la comparación entre grupos homogéneos y su posición respecto a las variables economía sumergida y turismo. Los resultados  obtenidos permiten confirmar la hipótesis que establece la existencia de una relación entre ambos hechos.Abstract:The aim of this Project is the analysis of the economy, tax fraud and the relationship of this latter with turism, through the turism revenue and the hotel industry level, within our Autonomous Communities. In this light, it should be borne in mind that the main motivation is the establishment of homogeneous groups of Autonomous Communities, in terms of levels of black economy and turism, both in what it is referred to turism revenue, the hotel industry level, and the basic characteristics of these groups.
In order to carry out this analysis, first and foremost, we should clarify the concepts of tax fraud and black ecomony. Subsequently, we shall classify and analyse the main causes of these two offences in Spain, as well as the main actions carried out by the Spanish Public Administration to fight tax fraud. The quantitative analysis of black economy and tax fraud, by using the previous research made by varied authors, has served as a framework for the analysis of the results obtained, concerning the relationship between turism and black economy. It is worth mentioning that tax fraud and black economy constitute worrying current issues, both in the national and the international spheres, since the resulting reduction of revenue leads to an increase of the tax rates.
We should not only consider the complexity that defining the concepts of tax fraud, and black economy and its quantification, entails. Besides, we must take into account their multicausality, together with the extent they reach, focusing on certain elements, such as geographic space or the economic activity (Sardá, 2014).
These facts make it necessary to delve into a specific analysis of tax fraud, which is what we aim to do through this Project. This is going to be carried out by looking into a research which illustrates the level of tax fraud within the varied Autonomous Communities, in relation to the turistic activity. It is worth highlighting that, due to the fact that it constitutes an prominent motor for the Spanish economy, turism could represent an important source of tax fraud. This can be better understood if we bear in mind the fact that turistic activities usually entail a considerable number of minor transactions carried out in cash, such as hotel reservations, fast food street sellers, etc. In these particular cases, small businesses which have access to a great sum of cash, are prone to evade taxes (Scheider, 2013). With regards to the turistic activity, it should be considered that businesses may have a greater facility to evade taxes if there exist a certain number of factors, such as the seasonality (Giachi, 2014).
The methodology implemented in this Project consists of two Cluster analysis (by applying the “K (medias)” cluster sampling), which offer the possibility to compare two homogeneous groups of Autonomous Communities, and their position in relation to the variables black economy and turism, taking into consideration the turism revenue and the turnover recorded by the hotel industry, within each Autonomous Community.
The results obtained after implementing the first Cluster sampling, which relates black economy and turism revenue, are coherent with the existing literature about the relationship between black economy and turism. On the one hand, Cataluña represents the 23.31% of the national turism revenue, while its level of black economy is the 24.6%. On the other, in Baleares, the figures of black economy and turism revenue are the 18.6% and 24.8%, while in Canarias the 19.74% y 27.9%, respectively. As it can be observed, there exist an important turism revenue, and at the same time, a high level of black economy. Nevertheless, in other less turistic Autonomous Communties, such as Aragón (with the 0.57% of the national turism revenue), there exist one of the lowest levels of black economy (22.3%).
The second cluster sampling interrelates black economy and the turnover recorded by the hotel industry, in tune with the research carried out by AT Kearny and Schneider (2012); AT Kearny et al. (2013) and Cantarero y Blázquez (2013), which claim that certain businesses, such as the hotel industry (directly connected with turism), have a direct relationship with tax fraud. Moreover, in this particular case, those businesses confirm the relationship between the prior variables, although at a lower rate than in the previous example.
The most turistic Autonomous Communities, namely, Andalucía, Baleares, Canarias, Cataluña and Comunidad Valenciana, have been grouped into similar clusters, and are characterised for high levels of turism revenue and hotel industry, which is coherent with the expected results, bearing in mind the existing literature on the matter too.
As a way of conclusion, let us stress that this Project intends to delve into the analysis of the results of black economy and its relationship with turism, into which we need to keep looking. In our particular case, we have carried out a cluster analysis which may be exploratory. In the future, it could be posible to use other statistical methods which, without a doubt, would shed light on this line of investigation.
Classification-JEL: R1
Keywords: Economía sumergida, Fraude Fiscal, Dinamismo Económico Del Turismo, Recaudación, PIB per cápita, Shadow Economy, Tax Fraud, Active tourism, Tax Collection, GDP per cápita
Pages: 101-123
Volume: 1
Year: 2017
File-URL: http://www.revistaestudiosregionales.com/documentos/articulos/pdf-articulo-2514.pdf
File-Format: Application/pdf
Handle: RePEc:rer:articu:v:1:y:2017:p:101-123