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Publication
Arrendamento estudantil e evasão fiscal: estudo de caso
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 10.11 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A literatura internacional sublinha a existência de diversos fatores ou determinantes que
influenciam a decisão do contribuinte cumprir ou não com as suas obrigações fiscais.
A presente dissertação debruça-se sobre a análise da perceção da evasão e fraude fiscais no
arrendamento a estudantes que se deslocam da residência familiar, para frequentar a
Universidade do Algarve.
A nossa investigação pretende ser um contributo para o estudo da evasão fiscal no
arrendamento estudantil no ensino superior. Para atingir estes objetivos, inquirimos a população
estudantil matriculada na Universidade do Algarve, no ano letivo 2019/20.
Tínhamos ainda, como finalidade, aferir acerca do comportamento dos senhorios, no que
concerne à declaração ou não destes rendimentos, dos fatores que influenciam a não declaração
e, face à evidência de rendimentos não declarados, estimar o imposto não entregue nos cofres
do Estado.
Os resultados obtidos permitem-nos concluir da existência de evasão e fraude fiscais, neste
setor, e como a tipologia dos estudantes e cursos frequentados podem influenciar o seu
montante.
International literature highlights the existence of several factors or determinants that influence the taxpayer 's decision to comply or not with their tax obligations. This dissertation focuses on the analysis of the perception of tax evasion and tax evasion in renting students who move from their family residence, to attend the University of Algarve. Our research aims to be a contribution to the study of tax evasion in student leasing in higher education. To achieve these objectives, we surveyed the student population enrolled in University of Algarve, in the academic year 2019/20. We also had, as a purpose, to assess about the landlord's behavior, regarding the declaration or not of this income, the factors that influence the non-declaration and, in view of the evidence of undeclared income, to estimate the tax not delivered in the State coffers. The results obtained allow us to conclude the existence of tax evasion and fraud in this sector, and how the typology of students and courses taken can influence its amount.
International literature highlights the existence of several factors or determinants that influence the taxpayer 's decision to comply or not with their tax obligations. This dissertation focuses on the analysis of the perception of tax evasion and tax evasion in renting students who move from their family residence, to attend the University of Algarve. Our research aims to be a contribution to the study of tax evasion in student leasing in higher education. To achieve these objectives, we surveyed the student population enrolled in University of Algarve, in the academic year 2019/20. We also had, as a purpose, to assess about the landlord's behavior, regarding the declaration or not of this income, the factors that influence the non-declaration and, in view of the evidence of undeclared income, to estimate the tax not delivered in the State coffers. The results obtained allow us to conclude the existence of tax evasion and fraud in this sector, and how the typology of students and courses taken can influence its amount.
Description
Keywords
Arrendamento estudantil Evasão fiscal Fiscalidade Rendas