Tax morals and the Brazilian citizen: an empirical study

Abstract This study analyzes the tax morals of the Brazilian citizen, aiming to measure its level, as well as if there is a difference of the tax morals in the sociodemographic characteristics. Tax morale is an important determinant of compliance with tax legislation, so measuring it and evaluate each aspect that determines it allows to strategize and ensure better fiscal conformity. The research period was between May and August 2017, with 679 participants. The questionnaire adapted from the work of Torgler, Schaffner, and MacIntyre (2007), with multiple choice objective questions allowed the collection of data from individuals and was applied indirectly, electronically, validated by the use of the Cronbach’s alpha. The results showed in medium terms a neutral or partially contrary perception of the practice of tax evasion. As far as gender is concerned, the results indicate that women generally have higher tax morals than men. Regarding religion it has been demonstrated that spiritualists have higher tax morals compared to participants from other religions. As for education, the higher the formal education, the higher the tax moral. The results are relevant and meaningful, and help to better understand the challenge of tax compliance, as well as offer elements to insire future research on the subject, considering its theoretical and social relevance, and the fact that it is little studied in Brazil.