Using the database provided by the ‘Institute for Fiscal Studies’ survey of “Tax Opinions and Attitudes of the Spanish,” for the years 2005, 2007 and 2010, and estimating logit and probit models, this paper shows the factors that explain, first, the correct or incorrect identification of the tier of government responsible for the delivery of education and health services and for collecting VAT and Personal Income Tax and, second, the preference of citizens for the centralized provision and collection of those services and taxes. The results obtained suggest that those who best identify the regional services and taxes are the most educated citizens, more concerned with public affairs, residents of larger municipalities and in regions to which significant powers were devolved first and, therefore, where decentralization has been stronger. Acting on these factors can improve the knowledge of the tier of government responsible for services and taxes and, consequently, can make citizens aware that the ultimate responsibility for certain services and taxes should be regional.

Key words: perceptions, attribution of responsibility, decentralization, health, education, Personal Income Tax, VAT.
JEL Classification: H71, H77, D78.