{"id":18188,"date":"2015-04-10T16:56:32","date_gmt":"2015-04-10T16:56:32","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=18188"},"modified":"2015-04-10T16:56:32","modified_gmt":"2015-04-10T16:56:32","slug":"46-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=18188","title":{"rendered":"46# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> Sylvie Pereira
\nT\u00edtulo: <\/strong>A fraude fiscal como representa\u00e7\u00e3o social
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Abr
\nP\u00e1ginas:<\/strong> 40
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>240 kb
\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>A quest\u00e3o da fraude fiscal \u00e9 uma tem\u00e1tica que tem vindo, ao longos dos anos, a ganhar cada vez mais peso na nossa sociedade e a desencadear ativos debates. Pois a fraude fiscal tem merecido enorme aten\u00e7\u00e3o a n\u00edvel nacional, como facilmente o demonstra o destaque que os \u201cmedia\u201d t\u00eam dedicado ao assunto, bem como o aparecimento de cada vez mais medidas e estrat\u00e9gias para combater este fen\u00f3meno por parte das Administra\u00e7\u00f5es Tribut\u00e1rias. Neste sentido surgiram um crescente n\u00famero de publica\u00e7\u00f5es cient\u00edficas assentes em investiga\u00e7\u00f5es sobretudo ligadas ao panorama econ\u00f3mico e pol\u00edtico. Todavia, o aspeto psicol\u00f3gico foi bastante esquecido em Portugal, apesar de ser um fator de m\u00e1xima import\u00e2ncia. Surgiu assim a ideia desta investiga\u00e7\u00e3o.
\nDado que a fraude fiscal pode ser compreendida como uma constru\u00e7\u00e3o social, foi utilizado como quadro te\u00f3rico e metodol\u00f3gico para a realiza\u00e7\u00e3o deste estudo, a teoria das representa\u00e7\u00f5es sociais. Esta teoria permite a identifica\u00e7\u00e3o de opini\u00f5es, cren\u00e7as e atitudes acerca da fraude fiscal partilhadas por um grupo de indiv\u00edduos pertencentes a uma determinada sociedade. Neste sentido, o nosso estudo objetivou a recolha de informa\u00e7\u00e3o acerca da representa\u00e7\u00e3o da fraude fiscal na popula\u00e7\u00e3o residente no distrito do Porto. Procurou-se identificar o impacto de fatores individuais, econ\u00f3micos e sociopsicol\u00f3gicos que influenciam o comportamento de fraude fiscal.
\nDe forma geral, os resultados obtidos revelam que as pessoas associam \u00e0 fraude fiscal uma conota\u00e7\u00e3o muito negativa, no entanto quando comparada com outros crimes e viola\u00e7\u00f5es, esta \u00e9 vista apenas como razoavelmente grave. Indicam, igualmente que quanto mais as pessoas confiam no governo, mais elas pensam que a fraude \u00e9 detetada e que os impostos pagos s\u00e3o bem aplicados. No entanto, o n\u00edvel de confian\u00e7a que os contribuintes portugueses depositam no governo \u00e9 relativamente baixo.<\/p>\n

\"Texto<\/a>The question of tax evasion has become, in recent years, an important element in our society, creating many active debates. Tax evasion, has been the subject of a lot attention in Portugal, as you can see in the growing media coverage of the subject, and also by\u00a0 the development of approaches and measures to combat and reduce this phenomenon, that were created by the tax administration. Consequently, several investigation have emerged over the past years, based in analysis of particular conditions (economic, political). Even so, the psychological researchers were forgotten in Portugal. And so, in obvious way, a subject for this research appeared.
\nGiven that, tax evasion can be understood as a social construction, was used the theory of social representations for the basic theoretical and methodological framework for conducting this investigation. This theory allows the identification of opinions, attitudes, and beliefs about tax evasion shared by a group of individuals that belong to a particular society. On that point, our study aimed to collect information about the representations of tax evasion in the resident population of the Porto district. We tried to identify the effects of individuals, economic and socio psychological factors that determine tax evasion attitude and behavior.
\nOverall, the results suggest that people associate tax evasion to a very negative connotation. But when comparing tax evasion to other offenses, tax evasion, was viewed as a semi-serious problem. The results also indicate that the greater the trust people have in the government, more likely are they to think that fraud is detected and that the taxes paid by them are properly applied. However, the level of confidence that the Portuguese taxpayers deposited in the government is very low..<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
\n\u00c9 permitida<\/strong>\u00a0a c\u00f3pia de partes deste documento, sem qualquer modifica\u00e7\u00e3o, para utiliza\u00e7\u00e3o individual. A reprodu\u00e7\u00e3o de partes do seu conte\u00fado \u00e9 permitida exclusivamente em documentos cient\u00edficos, com indica\u00e7\u00e3o expressa da fonte.
\nN\u00e3o \u00e9 permitida<\/strong>\u00a0qualquer utiliza\u00e7\u00e3o comercial. N\u00e3o \u00e9 permitida a sua disponibiliza\u00e7\u00e3o atrav\u00e9s de rede electr\u00f3nica ou qualquer forma de partilha electr\u00f3nica.
\nEm caso de d\u00favida<\/strong>\u00a0ou pedido de autoriza\u00e7\u00e3o, contactar directamente o OBEGEF.<\/p>\n

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

Autores: Sylvie Pereira T\u00edtulo: A fraude fiscal como representa\u00e7\u00e3o social Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Abr P\u00e1ginas: 40 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 240 kb 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-18188","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\/18188","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=18188"}],"version-history":[{"count":2,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/18188\/revisions"}],"predecessor-version":[{"id":18192,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/18188\/revisions\/18192"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}