Entrepreneurial misbehavior associated with tax evasion practices

Detalhes bibliográficos
Autor(a) principal: Belo, Marina Emanuelli
Data de Publicação: 2021
Outros Autores: Nascimento, Thiago Cavalcante, Mendonça, Andréa Torres Barros Batinga de
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Cadernos EBAPE.BR
Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/84525
Resumo: This research aims to understand how entrepreneurs’ misbehavior is associated with tax evasion practices in micro and small companies from the Brazilian perspective. Entrepreneurial misbehavior is understood as the set of attitudes intentionally performed by the members of the organization, which result in the violation of social rules, norms, and standards. Through a literature review, we observed that ’Brazil’s cultural formation strengthened a common belief that citizens are constantly harmed by the political system, which influences these individuals to circumvent adverse situations and obtain rewards. This social mechanism used as a problem-solving strategy is known as the “Brazilian way.” Thus, a qualitative research was carried out with semi-structured interviews with micro and small entrepreneurs and subsequently content analysis. The main results reveal that tax evasion is a rational choice for the entrepreneur. Although some entrepreneurs have hesitated to confirm illegal practice, most of the interviewees stated that, when considering the risks and benefits, the act of tax evasion is advantageous for small businesses since the penalties are negligible, considering the low enforcement.
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spelling Entrepreneurial misbehavior associated with tax evasion practicesMisbehavior empresarial asociado con prácticas de evasión fiscalMisbehavior empreendedor associado às práticas de sonegação fiscalMisbehaviorEntrepreneurial behaviorTax evasionMisbehaviorComportamiento empresarialEvasión de impuestosMisbehaviorComportamento empreendedorSonegação fiscalThis research aims to understand how entrepreneurs’ misbehavior is associated with tax evasion practices in micro and small companies from the Brazilian perspective. Entrepreneurial misbehavior is understood as the set of attitudes intentionally performed by the members of the organization, which result in the violation of social rules, norms, and standards. Through a literature review, we observed that ’Brazil’s cultural formation strengthened a common belief that citizens are constantly harmed by the political system, which influences these individuals to circumvent adverse situations and obtain rewards. This social mechanism used as a problem-solving strategy is known as the “Brazilian way.” Thus, a qualitative research was carried out with semi-structured interviews with micro and small entrepreneurs and subsequently content analysis. The main results reveal that tax evasion is a rational choice for the entrepreneur. Although some entrepreneurs have hesitated to confirm illegal practice, most of the interviewees stated that, when considering the risks and benefits, the act of tax evasion is advantageous for small businesses since the penalties are negligible, considering the low enforcement.Esta investigación tiene como objetivo comprender cómo la mala conducta de los empresarios se asocia con las prácticas de evasión fiscal en las micro y pequeñas empresas, desde la perspectiva del estilo brasileño. Se entiende como Misbehavior organizativo al conjunto de actitudes realizadas intencionalmente por los miembros de la organización, que resultan en la violación de reglas, normas y estándares sociales. Se observó en la literatura que la formación cultural del país fortaleció la creencia común de que los ciudadanos son constantemente perjudicados por el sistema político, lo que influye en el uso de los medios, por parte de estos individuos, para sortear situaciones adversas y obtener recompensas. Este mecanismo social utilizado como estrategia de resolución de problemas se conoce como método brasileño. Así, se realizó una investigación cualitativa con entrevistas semiestructuradas a micro y pequeños empresarios y, posteriormente, el análisis de contenido a partir de categorías de análisis. Los principales resultados revelan que la evasión fiscal es una opción racional para el empresario. Si bien algunos empresarios han dudado en confirmar la práctica ilegal, la mayoría de los entrevistados manifestó que, al considerar los riesgos y beneficios, el acto de evadir es ventajoso para las pequeñas empresas, ya que el costo de las sanciones es ínfimo, considerando la baja ejecución.Esta pesquisa tem como objetivo compreender como se manifesta o misbehavior de empreendedores associado às práticas de sonegação fiscal em micro e pequenas empresas, sob a ótica do jeitinho brasileiro. Entende-se o conjunto de atitudes realizadas pelos membros da organização, de maneira intencional, e que resultam na violação de regras, normas e padrões sociais como misbehavior organizational. Observou-se na literatura que a formação cultural do país fortaleceu uma crença comum de que os cidadãos são constantemente prejudicados pelo sistema político, o que influencia na utilização de meios, por parte destes indivíduos, para contornar situações adversas e obter recompensas. Este mecanismo social utilizado como estratégia na solução de problemas é conhecido como jeitinho brasileiro. Assim, foi realizada uma pesquisa qualitativa com entrevistas semiestruturadas a micro e pequenos empreendedores e posteriormente a análise de conteúdo a partir de categorias de análise. Os principais resultados revelam que a sonegação fiscal é uma escolha racional do empreendedor. Embora alguns empresários tenham apresentado certa hesitação para confirmar a prática ilícita, a maior parte dos entrevistados afirmou que, ao ponderar os riscos e benefícios, o ato de sonegar é vantajoso ao pequeno negócio, uma vez que os custos com penalidades são irrisórios, considerando a baixa fiscalização.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2021-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/8452510.1590/1679-395120200187Cadernos EBAPE.BR; Vol. 19 No. 4 (2021); 918-931Cadernos EBAPE.BR; Vol. 19 Núm. 4 (2021); 918-931Cadernos EBAPE.BR; v. 19 n. 4 (2021); 918-9311679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/84525/80065https://periodicos.fgv.br/cadernosebape/article/view/84525/80066Belo, Marina EmanuelliNascimento, Thiago CavalcanteMendonça, Andréa Torres Barros Batinga deinfo:eu-repo/semantics/openAccess2021-12-21T00:18:59Zoai:ojs.periodicos.fgv.br:article/84525Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:24.198944Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Entrepreneurial misbehavior associated with tax evasion practices
Misbehavior empresarial asociado con prácticas de evasión fiscal
Misbehavior empreendedor associado às práticas de sonegação fiscal
title Entrepreneurial misbehavior associated with tax evasion practices
spellingShingle Entrepreneurial misbehavior associated with tax evasion practices
Belo, Marina Emanuelli
Misbehavior
Entrepreneurial behavior
Tax evasion
Misbehavior
Comportamiento empresarial
Evasión de impuestos
Misbehavior
Comportamento empreendedor
Sonegação fiscal
title_short Entrepreneurial misbehavior associated with tax evasion practices
title_full Entrepreneurial misbehavior associated with tax evasion practices
title_fullStr Entrepreneurial misbehavior associated with tax evasion practices
title_full_unstemmed Entrepreneurial misbehavior associated with tax evasion practices
title_sort Entrepreneurial misbehavior associated with tax evasion practices
author Belo, Marina Emanuelli
author_facet Belo, Marina Emanuelli
Nascimento, Thiago Cavalcante
Mendonça, Andréa Torres Barros Batinga de
author_role author
author2 Nascimento, Thiago Cavalcante
Mendonça, Andréa Torres Barros Batinga de
author2_role author
author
dc.contributor.author.fl_str_mv Belo, Marina Emanuelli
Nascimento, Thiago Cavalcante
Mendonça, Andréa Torres Barros Batinga de
dc.subject.por.fl_str_mv Misbehavior
Entrepreneurial behavior
Tax evasion
Misbehavior
Comportamiento empresarial
Evasión de impuestos
Misbehavior
Comportamento empreendedor
Sonegação fiscal
topic Misbehavior
Entrepreneurial behavior
Tax evasion
Misbehavior
Comportamiento empresarial
Evasión de impuestos
Misbehavior
Comportamento empreendedor
Sonegação fiscal
description This research aims to understand how entrepreneurs’ misbehavior is associated with tax evasion practices in micro and small companies from the Brazilian perspective. Entrepreneurial misbehavior is understood as the set of attitudes intentionally performed by the members of the organization, which result in the violation of social rules, norms, and standards. Through a literature review, we observed that ’Brazil’s cultural formation strengthened a common belief that citizens are constantly harmed by the political system, which influences these individuals to circumvent adverse situations and obtain rewards. This social mechanism used as a problem-solving strategy is known as the “Brazilian way.” Thus, a qualitative research was carried out with semi-structured interviews with micro and small entrepreneurs and subsequently content analysis. The main results reveal that tax evasion is a rational choice for the entrepreneur. Although some entrepreneurs have hesitated to confirm illegal practice, most of the interviewees stated that, when considering the risks and benefits, the act of tax evasion is advantageous for small businesses since the penalties are negligible, considering the low enforcement.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-20
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/84525
10.1590/1679-395120200187
url https://periodicos.fgv.br/cadernosebape/article/view/84525
identifier_str_mv 10.1590/1679-395120200187
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/cadernosebape/article/view/84525/80065
https://periodicos.fgv.br/cadernosebape/article/view/84525/80066
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
dc.source.none.fl_str_mv Cadernos EBAPE.BR; Vol. 19 No. 4 (2021); 918-931
Cadernos EBAPE.BR; Vol. 19 Núm. 4 (2021); 918-931
Cadernos EBAPE.BR; v. 19 n. 4 (2021); 918-931
1679-3951
reponame:Cadernos EBAPE.BR
instname:Fundação Getulio Vargas (FGV)
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instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Cadernos EBAPE.BR
collection Cadernos EBAPE.BR
repository.name.fl_str_mv Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv cadernosebape@fgv.br||cadernosebape@fgv.br
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