65546

João Minas Pinheiro
Tiago Andrade Diogo
António Samagaio

Revista Brasileira de Gestão de Negócios

Objetivo – Este estudo analisa o comportamento de cidadãos em relação à emissão de notas fiscais de vendas no contexto da colaboração com a Administração Tributária portuguesa para o cumprimento fiscal. Especificamente, abordamos duas questões da pesquisa: i) identificamos os determinantes da solicitação de notas fiscais com ou sem o número de identificação fiscal por contribuintes únicos; e (ii) identificamos características sociodemográficas que estão associadas a esses comportamentos. Referencial teórico – Esta pesquisa se baseia nos insights do trabalho sobre cumprimento fiscal e do trabalho empírico sobre as motivações dos contribuintes para solicitar nota fiscal de vendas. Metodologia: O estudo utilizou o método de pesquisa e os dados foram coletados por meio de um questionário disponibilizado em uma plataforma eletrônica. O estudo emprega análise de componentes principais e análise de clusters em uma amostra de 240 contribuintes individuais portugueses. Resultados: Os resultados mostram que solicitar nota fiscal é um fenômeno complexo, já que está associado a motivações intrínsecas (como normas sociais) e extrínsecas (como benefícios fiscais) dos contribuintes. Os resultados também indicam que a “loteria da nota fiscal” é um fator pouco relevante. Nosso estudo identificou quatro fatores que sintetizam os comportamentos dos contribuintes: índice de influência positiva, índice de inibição, índice de descomprometimento/ distância e índice de indulgência. Além disso, os resultados mostram que a grande heterogeneidade de comportamentos dos contribuintes, já que cinco clusters foram identificados, bem como a influência de algumas características sociodemográficas (idade e educação), devem ser consideradas na interpretação dos comportamentos. Instituto Superior de Economia e Gestão, Universidade de Lisboa, ADVANCE, Lisboa, Portugal Implicações práticas e sociais da pesquisa: Os resultados obtidos podem ser utilizados pelo governo e pela autoridade fiscal na concepção e implementação de medidas atuais e/ou futuras para combater a evasão fiscal e para interagir com os contribuintes. Contribuições: Este trabalho contribui para o conhecimento das razões que levam os cidadãos a cooperar com as autoridades fiscais no combate à evasão fiscal, revelando que a atitude de pedir uma nota fiscal com o número de identificação fiscal é um fenômeno complexo. Portanto, o estudo nos permite ampliar o conhecimento sobre as recompensas positivas do cumprimento fiscal, que é um campo pouco estudado da pesquisa fiscal.

benefícios fiscais, comportamento dos contribuintes, cumprimento fiscal, Nota fiscal

PINHEIRO, J. M.; DIOGO, T. A.; SAMAGAIO, A. Cumprimento fiscal: fatores que influenciam a solicitação de nota fiscal pelos contribuintes em Portugal. Revista Brasileira de Gestão de Negócios, v. 23, n. 4, p. 619-634, 2021.

Pinheiro, J. M., Diogo, T. A., & Samagaio, A. (2021). Cumprimento fiscal: fatores que influenciam a solicitação de nota fiscal pelos contribuintes em Portugal. Revista Brasileira de Gestão de Negócios, 23(4), 619-634.

https://doi.org/10.7819/rbgn.v23i4.4133

https://www.spell.org.br/documentos/ver/65546/cumprimento-fiscal--fatores-que-influenciam-a-solicitacao-de-nota-fiscal-pelos-contribuintes-em-portugal/i/pt-br

Artigo

Português

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