Changes in the tax conscience of economics students from guided visits to the tax agency

Experts agree that the best way to correct the deficit of tax conscience in our society is necessarily through pedagogy aimed at citizens, and in particular at young people. Guided visits are programmed for students from the Faculty of Economics of the University of Valencia to the Valencian Tax Headquarters Agency, in the hope of achieving improvements in their level of knowledge, culture and tax conscience, as well as their sensitivity and preferences in tax matters. To analyze and evaluate the changes experienced, a survey is prepared -to be completed before and after the visits- and three groups of indicators are constructed: tax perception and culture, knowledge of regional taxation and effort of the Tax Administration. All of them show an improvement after the visits. The Wilcoxon and Marginal Homogeneity tests show as statistically significant the indicators of perception of effort to control tax fraud, to explain the destination of taxes and to help tax compliance.