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O VAT Gap na União Europeia e a evidência do papel das mulheres na sua redução
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Resumo(s)
O IVA sendo um imposto bastante virtuoso, sobretudo no que toca à sua arquitetura
legislativa e capacidade em arrecadar receitas, depara-se com alguns obstáculos que têm
assombrado o seu cumprimento. Analisando os valores das estimativas anuais de receitas
que, segundo a lei, deveriam ter sido cobradas, verifica-se que raramente correspondem ao
valor efetivamente arrecadado. O VAT gap mede esta diferença de receitas e surgiu da
necessidade em identificar as causas que provocam a ineficiência do imposto.
A presente dissertação tem como principal objetivo estudar os fatores que contribuem
para o agravamento do VAT gap, analisando particularmente indicadores de caráter
sociodemográfico, anteriormente validados como determinantes explicativos da moral
fiscal. Espera-se que este estudo contribua para a literatura na medida em que será analisada,
pela primeira vez, a possível relação de causalidade entre o VAT gap e indicadores
relacionados com a composição dos mercados de trabalho dos Estados-Membros da UE,
consoante o género e o tipo de contrato laboral.
Foram elaborados vários modelos econométricos com estimadores de efeitos aleatórios,
para 25 Estados-Membros, no período de 2000 a 2019, cujos resultados revelam que um
aumento da percentagem de mulheres em funções laborais impactua na redução do VAT
gap. Averiguou-se ainda, que o efeito do emprego feminino apresenta um maior impacto na
redução do VAT gap do que o emprego masculino, corroborando com a teoria de que as
mulheres apresentam padrões de moral fiscal mais elevados. Também se concluiu que, o
emprego feminino apresenta inferência estatística em Estados-Membros socialmente menos
desenvolvidos, contrariamente ao que se verifica nas regiões mais desenvolvidas da UE.
The VAT being a very virtuous tax, especially with regard to its legal architecture and ability to collect revenue, is faced with some obstacles that have haunted its compliance. Analysing the annual estimated of revenues that, according to the law, should have been collected, it appears that they rarely correspond to the amount actually collected. The VAT gap corresponds to this difference in revenue and was created due to the need of verifying the causes of tax inefficiency. This dissertation’s main goal is to explore the factors that contribute to the worsening of VAT gap, particularly analysing demographic indicators, previously validated as explanatory indicators of fiscal morality. It is expected that this study contributes to the literature since it is analysed, for the first time, a possible causal relation between VAT gap and labor markets’ indicators of the EU Members-States, according to gender and type of employment contract. Several econometric models were developed with random effects regressors, for 25 Member States, in the period from 2000 to 2019, whose results revealed that an increase in the percentage of women working tends to reduce the VAT gap. It was also found that the effect of female employment has a greater impact on reducing the VAT gap than male employment, corroborating the theory that women have higher fiscal morale standards. It was also concluded that female employment presents a statistical inference in socially less developed Member States, against to what happens in the more developed regions of the EU.
The VAT being a very virtuous tax, especially with regard to its legal architecture and ability to collect revenue, is faced with some obstacles that have haunted its compliance. Analysing the annual estimated of revenues that, according to the law, should have been collected, it appears that they rarely correspond to the amount actually collected. The VAT gap corresponds to this difference in revenue and was created due to the need of verifying the causes of tax inefficiency. This dissertation’s main goal is to explore the factors that contribute to the worsening of VAT gap, particularly analysing demographic indicators, previously validated as explanatory indicators of fiscal morality. It is expected that this study contributes to the literature since it is analysed, for the first time, a possible causal relation between VAT gap and labor markets’ indicators of the EU Members-States, according to gender and type of employment contract. Several econometric models were developed with random effects regressors, for 25 Member States, in the period from 2000 to 2019, whose results revealed that an increase in the percentage of women working tends to reduce the VAT gap. It was also found that the effect of female employment has a greater impact on reducing the VAT gap than male employment, corroborating the theory that women have higher fiscal morale standards. It was also concluded that female employment presents a statistical inference in socially less developed Member States, against to what happens in the more developed regions of the EU.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
VAT gap moral fiscal evasão fiscal União Europeia taxa de emprego feminino tax morale tax evasion European Union Feminine employment rate
Contexto Educativo
Citação
Caria, Rita Rodrigues (2022). “O VAT Gap na União Europeia e a evidência do papel das mulheres na sua redução”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão