Analysis of taxpayer profile and intervening variables in the individual income tax declaration of Vale do Taquari - RS

• Autor(a) principal: Azeredo, Adriano José
• Data de Publicação: 2023
• Outros Autores: Schuster, Monique Luana Immich, Feil, Alexandre André
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista ENIAC pesquisa
• Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/918
• topic: Imposto de Renda; Perfil dos Contribuintes; Variáveis Intervenientes; income tax; contributor profile; intervening variables

The Personal Income Tax (IRPF) represents a considerable source of financial resources for the government and these resources must be directed to bring benefits and improvements to society. In this context, this study aimed to analyze the profile of the taxpayer and the intervening variables that influence the responsibility of filling and risk in the DIRPF of taxpayers from Vale do Taquari, Rio Grande do Sul, Brazil. The methodology is quantitative, descriptive and the survey is carried out using a closed questionnaire. The collection took place in the region of Vale do Taquari - Rio Grande do Sul, and there was a return of the participation of 153 DIRPF taxpayers. The analyzes were conducted using descriptive statistics (mean, standard deviation and coefficient of variation) and the Spearman Test. The main results suggest that the taxpayer profile is mostly centered on the 25 to 38 age group, female gender, postgraduate education, work in the service activity, hire the accountant for trust, half deliver their own statement, between others. In addition, these taxpayers declare all deductible assets, rights, income and expenses, but there is no consensus on the declaration of donations, complexity of investments in shares, and on the monthly payment of carnê-leão. The intervening variables that affect the responsibility for filling and risk, by DIRPF taxpayers, are linked to age group, monthly income and level of education.