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.