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Abstract(s)
Esta dissertação visa estudar a interação entre os contribuintes singulares residentes em Portugal e a administração fiscal Portuguesa, bem como o impacto desta nas atitudes e comportamentos dos contribuintes a nível do cumprimento fiscal. A interação em causa foi avaliada com base num conjunto de dimensões mensuradas através de vários indicadores incluídos num questionário desenhado para o efeito. A amostra é constituída por 423 questionários. Foram identificadas doze dimensões: cumprimento fiscal, contacto, comunicação, confiança, justiça fiscal, simplicidade, poder da administração fiscal com os High Net Worth Taxpayers (HNWT), poder da administração fiscal com os outros contribuintes, legitimidade, moral tributária, confiança nas instituições políticas e confiança nas instituições não políticas.
O trabalho foi executado mediante a realização de testes de diferenças de médias (teste t e teste de Wilcoxon/Mann-Whitney) e comparações múltiplas (teste de Scheffé e Kruskal-
-Wallis) para a averiguação de diferenças estatisticamente significativas. Constatou-se que a dimensão simplicidade foi a que apresentou maior número de diferenças significativas, tendo em conta as variáveis de controlo sugeridas por Devos (2014): sexo, idade, educação, educação fiscal, conjugalidade, relação laboral, religião, agente fiscal e grau de conforto com o rendimento do agregado familiar. Em relação a estas, a educação foi a variável de controlo que mais contribuiu para as diferenças de médias, sendo notórias as repercussões da educação na perceção dos contribuintes em relação a determinadas matérias fiscais.
Foram estimados, também, alguns modelos através da técnica dos modelos de regressão ordinal (logit) generalizados com homogeneidade de declives1 parcial, para o grau de satisfação global dos contribuintes com a Autoridade Tributária e Aduaneira (AT), o cumprimento fiscal e a moral tributária. Para o grau de satisfação global com a AT constatamos que as dimensões confiança e legitimidade, relevantes para um ambiente de serviço ou de confiança, não são estatisticamente significativas. No que diz respeito ao comportamento fiscal dos contribuintes em relação aos pagamentos com “dinheiro na mão”, as dimensões contacto com a AT e justiça fiscal não revelaram ser significativas no modelo estimado. No que diz respeito à moral tributária, a justiça fiscal e a confiança institucional não revelaram ser significativas na estimação do modelo, bem como as dimensões poder e legitimidade que estão vinculadas à justiça fiscal.
This dissertation aims to study the interaction between single taxpayers residing in Portugal and the Portuguese tax administration, as well as the impact of this interaction on taxpayers' attitudes and corresponding behavior in terms of tax compliance. This interaction was assessed based on a set of dimensions measured through several indicators included in a questionnaire designed for this purpose. The sample consists of 423 questionnaires. Twelve dimensions were identified: tax compliance, contact service, communication, trust, fiscal justice, simplicity/complexity, power in relation to High Net Worth Taxpayers (HNWT), power with other taxpayers, legitimacy, tax morale, trust in institutions (political and non-political). The empirical work was carried out through a series of tests of mean differences (t test and Wilcoxon/ Mann-Whitney test) and multiple comparisons (Scheffé and Kruskal- Wallis test) for the investigation of significant differences. The simplicity/complexity dimension was the one that presented the greatest number of significant differences, taking into account the control variables suggested by Devos (2014): gender, age, education, tax education, conjugality, employment relationship, religion, fiscal agent and comfort with the household’s income. In relation to these, education was the control variable that contributed most to these mean differences, hence the repercussions of education on the taxpayer’s perception in relation to certain fiscal matters. Some models were also estimated using the generalized ordered logit models with partial proportional odds2 technique, for the taxpayers’ global satisfaction tax administration, tax compliance and tax morale. For the global satisfaction with the tax administration we find that trust and legitimacy dimensions, relevant to a service or trust environment, are not significant. Regarding taxpayers' tax behavior in relation to cash payments, the dimensions of contact service and tax justice did not show evidence of being significant in the estimated model. In what concerns to tax morale, fiscal justice and institutional trust have not shown to be significant, as well as the power and legitimacy dimensions connected to fiscal justice.
This dissertation aims to study the interaction between single taxpayers residing in Portugal and the Portuguese tax administration, as well as the impact of this interaction on taxpayers' attitudes and corresponding behavior in terms of tax compliance. This interaction was assessed based on a set of dimensions measured through several indicators included in a questionnaire designed for this purpose. The sample consists of 423 questionnaires. Twelve dimensions were identified: tax compliance, contact service, communication, trust, fiscal justice, simplicity/complexity, power in relation to High Net Worth Taxpayers (HNWT), power with other taxpayers, legitimacy, tax morale, trust in institutions (political and non-political). The empirical work was carried out through a series of tests of mean differences (t test and Wilcoxon/ Mann-Whitney test) and multiple comparisons (Scheffé and Kruskal- Wallis test) for the investigation of significant differences. The simplicity/complexity dimension was the one that presented the greatest number of significant differences, taking into account the control variables suggested by Devos (2014): gender, age, education, tax education, conjugality, employment relationship, religion, fiscal agent and comfort with the household’s income. In relation to these, education was the control variable that contributed most to these mean differences, hence the repercussions of education on the taxpayer’s perception in relation to certain fiscal matters. Some models were also estimated using the generalized ordered logit models with partial proportional odds2 technique, for the taxpayers’ global satisfaction tax administration, tax compliance and tax morale. For the global satisfaction with the tax administration we find that trust and legitimacy dimensions, relevant to a service or trust environment, are not significant. Regarding taxpayers' tax behavior in relation to cash payments, the dimensions of contact service and tax justice did not show evidence of being significant in the estimated model. In what concerns to tax morale, fiscal justice and institutional trust have not shown to be significant, as well as the power and legitimacy dimensions connected to fiscal justice.
Description
Doutoramento em Gestão
Keywords
Cumprimento fiscal Economia paralela Confiança Poder Reputação Contacto Legitimidade Justiça fiscal Complexidade do sistema fiscal Eficácia do sistema fiscal e moral tributária Tax compliance Shadow economy Trust Power Reputation Contact service Legitimacy Fiscal justice Tax system's Complexity and performance and tax morale
Pedagogical Context
Citation
Diogo, Tiago Rodrigo Andrade (2018). " A interação entre os contribuintes singulares e a administração fiscal e o seu impacto no cumprimento fiscal". Tese de Doutoramento. Universidade de Lisboa, Instituto Superior de Economia e Gestão