Loading...
Publication
O cumprimento fiscal dos contribuintes individuais em Portugal à luz da teoria do comportamento planeado: um modelo preditivo com equações estruturais
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 6.14 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O cumprimento fiscal é uma questão comportamental complexa, e identificar os fatores que influenciam os indivíduos em matéria de cumprimento das suas obrigações fiscais é um desafio, não só para académicos, mas também para decisores políticos e administrações fiscais. Embora os primeiros estudos tenham enfatizado que o cumprimento das obrigações fiscais advinha exclusivamente das consequências económicas da deteção dos incumprimentos e da punição por essa conduta, num passado mais recente, a abordagem comportamental, assente sobretudo nas crenças e nas atitudes dos contribuintes, tem vindo a prevalecer sobre os denominados modelos económicos.
Embora não haja como negar o papel das sanções legais na gestão do cumprimento das obrigações fiscais, mas reconhecendo que existem outros fatores igualmente importantes, esta tese visou analisar empiricamente o impacto exercido por um conjunto de variáveis económicas e não económicas no comportamento de cumprimento fiscal dos contribuintes individuais em Portugal à luz da Teoria do Comportamento Planeado, uma das teorias de psicologia social mais utilizadas na previsão do comportamento humano.
Foi utilizada uma abordagem quantitativa para testar 15 hipóteses de investigação, tendo os dados sido recolhidos através de um questionário online. Com uma amostra não probabilística constituída por 194 contribuintes individuais em Portugal, foi utilizada a abordagem PLS-SEM (Modelo de Equações Estruturais de Mínimos Quadrados Parciais) para verificar a validade e fiabilidade dos construtos em análise e testar as relações formuladas entre estes.
Os resultados validaram a intenção de cumprimento e o controlo comportamental percecionado como preditores do cumprimento fiscal, mas também suportaram que, por muito forte que seja a intenção de cumprir as regras fiscais, o cumprimento é particularmente determinado pela perceção individual da existência de barreiras impeditivas ao incumprimento fiscal. Reforçaram ainda, não só o papel das sanções não legais (ou moral tributária) na formação das atitudes dos contribuintes, mas também que a perceção de justiça acerca do sistema fiscal e da atuação da Autoridade Tributária e Aduaneira contribuiu significativamente para um aumento dessa moral tributária.
Tax compliance is a complex behavioural issue and identifying the factors that influence individuals in fulfilling their tax obligations is a challenge, not only for academics, but also for policy makers and tax administrations. Although the first studies have emphasized that compliance with tax obligations stems exclusively from the economic consequences of the discovery of non-compliance and punishment for such conduct, in the more recent past, the behavioural approach, based mainly on beliefs and attitudes of taxpayers, has prevailed over the so-called economic models. While there is no denying the role of legal sanctions in managing compliance with tax obligations, but recognising that there are other equally important factors, this thesis aimed at empirically analysing the impact of several economic and non-economic variables on the tax compliance behaviour of individual taxpayers in Portugal in the light of the Theory of Planned Behaviour, one of the most used theories of social psychology in the prediction of human behaviour. A quantitative approach was used to test 15 research hypotheses and the data were collected through an online questionnaire. With a non-probabilistic sample consisting of 194 individual taxpayers in Portugal, the PLS-SEM (Partial Least Square – Structural Equations Model) approach was used to verify the validity and reliability of the constructs under analysis and to test the relationships formulated between them. The results validated the intention of compliance and perceived behavioural control as predictors of tax compliance, but also supported that, however strong the intention to comply with the tax rules, compliance is particularly determined by the individual perception of the existence of barriers preventing tax non-compliance. They also reinforced not only the role of non-legal sanctions (or tax morale) in the formation of taxpayers' attitudes, but also that the perception of justice about the tax system and the action of the Portuguese Tax and Customs Authority contributed significantly to an increase in this tax morale.
Tax compliance is a complex behavioural issue and identifying the factors that influence individuals in fulfilling their tax obligations is a challenge, not only for academics, but also for policy makers and tax administrations. Although the first studies have emphasized that compliance with tax obligations stems exclusively from the economic consequences of the discovery of non-compliance and punishment for such conduct, in the more recent past, the behavioural approach, based mainly on beliefs and attitudes of taxpayers, has prevailed over the so-called economic models. While there is no denying the role of legal sanctions in managing compliance with tax obligations, but recognising that there are other equally important factors, this thesis aimed at empirically analysing the impact of several economic and non-economic variables on the tax compliance behaviour of individual taxpayers in Portugal in the light of the Theory of Planned Behaviour, one of the most used theories of social psychology in the prediction of human behaviour. A quantitative approach was used to test 15 research hypotheses and the data were collected through an online questionnaire. With a non-probabilistic sample consisting of 194 individual taxpayers in Portugal, the PLS-SEM (Partial Least Square – Structural Equations Model) approach was used to verify the validity and reliability of the constructs under analysis and to test the relationships formulated between them. The results validated the intention of compliance and perceived behavioural control as predictors of tax compliance, but also supported that, however strong the intention to comply with the tax rules, compliance is particularly determined by the individual perception of the existence of barriers preventing tax non-compliance. They also reinforced not only the role of non-legal sanctions (or tax morale) in the formation of taxpayers' attitudes, but also that the perception of justice about the tax system and the action of the Portuguese Tax and Customs Authority contributed significantly to an increase in this tax morale.
Description
Keywords
Cumprimento fiscal Teoria do comportamento planeado Modelo de equações estruturais de mínimos quadrados parciais Justiça fiscal e moral tributária