{"id":16855,"date":"2015-02-13T18:28:00","date_gmt":"2015-02-13T18:28:00","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=16855"},"modified":"2015-02-13T18:28:00","modified_gmt":"2015-02-13T18:28:00","slug":"39-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=16855","title":{"rendered":"39# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong>\u00a0Maria Po\u00e7o; Cid\u00e1lia Lopes; Alexandre Silva
\nT\u00edtulo: <\/strong>Perception of tax evasion and tax fraud in Portugal: a sociological study
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Fev.
\nP\u00e1ginas:<\/strong>\u00a028
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: 506<\/strong>\u00a0kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>O presente artigo versa sobre a an\u00e1lise da perce\u00e7\u00e3o da evas\u00e3o e fraude fiscais, dos contribuintes individuais, em Portugal.
\nA literatura internacional sublinha a exist\u00eancia de diversos fatores ou determinantes que influenciam a decis\u00e3o do contribuinte cumprir ou n\u00e3o cumprir com as suas obriga\u00e7\u00f5es fiscais. Entre eles salientamos os demogr\u00e1ficos, os econ\u00f3micos, os culturais, os sociol\u00f3gicos, os psicol\u00f3gicos e os t\u00e9cnicos (Allingham, 1972; Torgler, 2006; Tsakumis, 2007; McGee, 2009).
\nA nossa investiga\u00e7\u00e3o tem como objectivo o estudo da rela\u00e7\u00e3o entre os fatores sociol\u00f3gicos e o comportamento dos contribuintes em rela\u00e7\u00e3o ao n\u00e3o cumprimento fiscal. Assim, e tendo em conta a revis\u00e3o da literatura, os contribuintes foram inquiridos acerca dos factores que influenciam a decis\u00e3o de cumprir ou n\u00e3o com as suas obriga\u00e7\u00f5es fiscais.
\nPara atingir estes objectivos, usamos, como t\u00e9cnica de recolha de informa\u00e7\u00e3o a entrevista por aplica\u00e7\u00e3o directa de question\u00e1rio, o qual aplicamos a uma amostra heterog\u00e9nea da popula\u00e7\u00e3o de contribuintes individuais portugueses. Inquirimos 150 contribuintes e validamos 134 question\u00e1rios.
\nComo conclus\u00f5es sublinhamos o facto de a evas\u00e3o fiscal, em Portugal, ser justific\u00e1vel em determinadas circunst\u00e2ncias para alguns contribuintes inquiridos (25%). Os principais argumentos justificativos da evas\u00e3o fiscal est\u00e3o associados \u00e0 injusti\u00e7a do sistema fiscal, \u00e0 elevada carga tribut\u00e1ria, ao desperd\u00edcio ou m\u00e1 utiliza\u00e7\u00e3o do dinheiro dos impostos e \u00e0 corrup\u00e7\u00e3o entre a classe pol\u00edtica. Ao inv\u00e9s, o facto de os contribuintes poderem vir a ser descobertos pelas autoridades fiscais n\u00e3o se apresentou como um argumento justificativo da evas\u00e3o fiscal, verificando-se, ent\u00e3o, que este n\u00e3o \u00e9 um elemento dissuasor da pr\u00e1tica da evas\u00e3o e fraude fiscais em Portugal.<\/p>\n

\"Texto<\/a>This article aims to analyze the perception of individual taxpayers on tax evasion, in Portugal.
\nThe international literature emphasizes the existence of several determinants that influence the taxpayers\u2019 decision in comply or not comply with their fiscal obligations. We highlight the economic, cultural, sociological, psychological and technical determinants (Allingham, 1972; Torgler, 2006; Tsakumis, 2007; McGee, 2009).
\nThis paper intends to study the relationship between sociological factors and the behavior of taxpayers in relation to tax compliance. To achieve these objectives, we use, as a technique of gathering information, interviews using a questionnaire - survey, which we have applied to a heterogeneous sample of the Portuguese population of individual taxpayers. We have Inquired 134 individual taxpayers, in the city of Coimbra.
\nWe conclude, by using a regression model, that tax evasion in Portugal, is justifiable, in certain circumstances, for some taxpayers respondents. The main arguments justifying tax evasion are associated with the unfairness of the tax system, the high tax burden, and the waste or misuse of taxpayers\u2019 money and finally the corruption among the political class. Furthermore, the possibility of taxpayers to be discovered by the tax authorities is not presented as an argument justifying tax evasion, thus we verified this is not a deterrent to the practice of tax evasion and tax fraud in Portugal.<\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores:\u00a0Maria Po\u00e7o; Cid\u00e1lia Lopes; Alexandre Silva T\u00edtulo: Perception of tax evasion and tax fraud in Portugal: a sociological study Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Fev. P\u00e1ginas:\u00a028 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 506\u00a0kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-16855","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16855"}],"version-history":[{"count":4,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16855\/revisions"}],"predecessor-version":[{"id":16861,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16855\/revisions\/16861"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}