Análise comparativa da percepção sobre a carga tributária brasileira entre profissionais contábeis, estudantes de graduação e população em geral

• Autor(a) principal: Oliveira, Luca Vedovati de
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/3710
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Carga tributária; Ciências contábeis; Sistema tributário; Tributos; Tax burden; Accounting; Tax system; Taxes

The purpose of this article is to inquire if accounting professionals, the general population and undergraduate students are aware of the Brazilian tax burden, as well as its distribution and, to achieve this, a descriptive study was carried out, with quantitative analysis and application of a questionnaire, which was disseminated through the snowball technique. The questionnaire was prepared with classification questions to the participants, who formed the groups of students, accounting professionals and the general population, and then with questions related to the application of the Brazilian tax burden, in order to comparatively analyze the perception of these groups. The results suggest that the condition of working in the responsible area did not confer greater knowledge than the participants without academic training, because among three comparative questions, the group of professionals obtained the highest rate of correct answers in only one question, while the population group in general obtained the highest rate of correct answers in two questions.