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A percepção dos contribuintes residentes em Portugal acerca da implementação de uma flat tax em sede de IRS
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Orientador(es)
Resumo(s)
O sistema fiscal português tem sido alvo de constantes mudanças e discussões, nomeadamente a possível implementação de uma flat tax para o IRS. Assim, é importante entender quais as dimensões que determinam a perceção dos contribuintes singulares residentes em Portugal em relação à implementação de uma flat tax para o IRS e é esse o objetivo deste trabalho. A obtenção da amostra foi efetuada via questionário, durante junho e julho de 2021, a contribuintes singulares residentes em Portugal e que tenham preenchido uma declaração de rendimentos.
Criaram-se as dimensões e foram efetuados testes, testes t e testes de Scheffé, com vista a analisar diferenças de médias estatisticamente significativas. As dimensões “Cumprimento Fiscal Voluntário” e “Avaliação do Sistema Fiscal” foram aquelas que apresentaram um maior número de diferenças significativas, considerando as diversas variáveis de controlo sociodemográficas.
Foi desenvolvido um modelo econométrico para a perceção dos contribuintes singulares residentes em Portugal em relação à implementação de uma flat tax para o IRS. Destacaram-se 6 dimensões com significância estatística: o cumprimento fiscal coercivo e voluntário, a avaliação do sistema fiscal, a perceção de justiça e equidade fiscal, a finalidade do pagamento de impostos e a concordância com os impactos da implementação da flat tax.
The portuguese tax system has been subject to constant changes and discussions, namely the possible implementation of a flat tax for the personal income. Thus, it´s important to understand which dimensions determine the perception of individual taxpayers residing in Portugal in relation to the implementation of a flat tax for the personal income, and this is the purpose of this paper. The data were obtained through a questionnaire, applied between June and July of 2021, to individual taxpayers residing in Portugal and who have submitted an income tax return. After the creation of each dimension, several t tests and Scheffé tests were carried out, to investigate statistically significant differences in means. The dimensions “Voluntary Fiscal Compliance” and “Assessment of the Fiscal System” were those that presented the greatest number of significant differences, considering the various sociodemographic control variables. An econometric model was developed for the perception of individual taxpayers residing in Portugal in relation to the implementation of a flat tax for the personal income. Six dimensions stood out with statistical significance: coercive and voluntary tax compliance, the assessment of the tax system, the perception of justice and tax equity, the purpose of paying taxes and the agreement with the impacts of the flat tax implantation.
The portuguese tax system has been subject to constant changes and discussions, namely the possible implementation of a flat tax for the personal income. Thus, it´s important to understand which dimensions determine the perception of individual taxpayers residing in Portugal in relation to the implementation of a flat tax for the personal income, and this is the purpose of this paper. The data were obtained through a questionnaire, applied between June and July of 2021, to individual taxpayers residing in Portugal and who have submitted an income tax return. After the creation of each dimension, several t tests and Scheffé tests were carried out, to investigate statistically significant differences in means. The dimensions “Voluntary Fiscal Compliance” and “Assessment of the Fiscal System” were those that presented the greatest number of significant differences, considering the various sociodemographic control variables. An econometric model was developed for the perception of individual taxpayers residing in Portugal in relation to the implementation of a flat tax for the personal income. Six dimensions stood out with statistical significance: coercive and voluntary tax compliance, the assessment of the tax system, the perception of justice and tax equity, the purpose of paying taxes and the agreement with the impacts of the flat tax implantation.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Flat tax Cumprimento fiscal Justiça e equidade fiscal Complexidade fiscal Sistema fiscal Poupança Rendimento pessoal Contribuintes Flat tax Tax compliance Tax justice and equity Tax complexity Tax system Savings Personal income Taxpayers
Contexto Educativo
Citação
Santos, José Manuel Rodrigues da Cunha (2021). “A percepção dos contribuintes residentes em Portugal acerca da implementação de uma flat tax em sede de IRS”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão