How to fight tax evasion: real progressivity

• Autor(a) principal: Coelho, André Felipe Canuto
• Data de Publicação: 2019
• Outros Autores: Oliveira, José André Wanderley Dantas de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira de Estudos Políticos (Online)
• Texto Completo: https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/665

The objective of this article is to discuss the issue of tax evasion in the light of real progressivity, which is pointed out as an alternative solution to the problem. Inserted in this theme, the tax morale variable is introduced as a fundamental element to tax compliance. Therefore, it’s analyzed the effects of a taxation progressivity on tax morale and on tax evasion. The paper updates, modifies, and extends the research by Doerrenberg and Peicchl (2013). Using data from Latin American countries in 2016, it’s observed that when real progressivity in personal income taxation is not present, it causes low tax morale, low tax compliance and thus, more tax evasion