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The study of citizens' perceptions of the performance of public services and their relationship with the taxes allocated to them is of great interest in the context of public and fiscal management and the welfare state. This study has a twofold objective in defining a structural equation modeling (SEM) model: on the one hand, to measure the relationship between the perception of the performance of public services and the taxes allocated to them and on the other hand, to study the reflection of the perception of the performance of public services on the happiness and satisfaction of citizens.

To achieve this objective, a descriptive cross-sectional study was carried out based on data from the “Public opinion and fiscal policy, 2022” questionnaire of the Centro de Investigaciones Sociológicas (CIS) through a survey with a sample of 2,543 citizens representative of the Spanish population. The partial least squares (PLS) method was applied to test the following hypotheses.

The result of this research allows us to know which variables in relation to citizens' perception of the functioning of public services have a positive influence on use of taxes and on citizens' happiness and satisfaction.

One of the novelties of this study is to analyse the effect of consumer perception on the performance of public services from the perspective of the welfare state by improving citizens' happiness and satisfaction.