Pesquisa sobre o sistema tributário brasileiro.xlsx

The present study was designed to identify and explain the factors determining tax compliance, with theoretical support from New Institutionalism. It proposes a conceptual framework to examine the influence of laws and regulations of a society's formal institutions and the socially shared unwritten rules of its informal institutions on taxpayers' attitudes. Moreover, it inspects the relationship between tax compliance and sociodemographic characteristics. To achieve the objectives, empirical research was conducted by collecting data through a survey applied to a sample of 1,118 income taxpayers in Brazil. Structural Equation Modelling based on partial least squares (PLS-SEM) was performed to explain tax morale and tax compliance and identify and estimate their determinants. The PLS-SEM model shows a positive relationship between tax morale and tax compliance. There is also a positive relationship between tax morale and vertical trust, satisfaction with the tax administration, horizontal trust, deterrence, and religiosity. The results presented low trust in institutions, mainly political institutions. They also indicated statistically significant differences in age, level of schooling, and employment status, but not regarding income level and genre. In sum, this paper revealed the importance of the tax morale approach grounded in institutional theory in explaining tax compliance. The findings may provide a more efficient and sustainable vision for raising revenue through symmetry between formal and informal institutions, positively related to higher tax morale.

本研究以新制度主义（New Institutionalism）为理论支撑，旨在识别并阐释影响纳税遵从的各类因素。本研究构建了一项概念分析框架，用以考察某一社会正式制度中的法律法规，以及非正式制度中社会共享的不成文规则对纳税人态度的影响。此外，本研究还探讨了纳税遵从与社会人口统计学特征之间的关联。为达成上述研究目标，本研究通过问卷调查开展实证研究，调研样本涵盖巴西1118名个人所得税纳税人。本研究采用基于偏最小二乘的结构方程模型（PLS-SEM），以阐释纳税道德与纳税遵从行为，并识别、估算其影响因素。该PLS-SEM模型显示，纳税道德与纳税遵从之间存在正向关联。此外，纳税道德与垂直信任、对税务征管部门的满意度、水平信任、征管威慑力度以及宗教信仰均呈正向相关关系。研究结果显示，公众对各类制度尤其是政治制度的信任度偏低。同时，研究发现纳税人在年龄、受教育水平以及就业状态方面存在统计学意义上的显著差异，但在收入水平与性别方面不存在此类显著差异。综上，本研究揭示了基于制度理论的纳税道德研究路径在阐释纳税遵从行为方面的重要价值。本研究结果可为通过协调正式制度与非正式制度间的对称适配关系，构建更高效且可持续的税收增收路径提供参考，而该适配关系与更高水平的纳税道德呈正向相关。