The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour

• Autor(a) principal: Cabello, Otávio Gomes
• Data de Publicação: 2020
• Outros Autores: Moraes, Gustavo Hermínio Salati Marcondes de, Watrin, Christoph, Silva, Hermes Moretti Ribeiro da, Spers, Eduardo Eugênio
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2233
• topic: Tax. Tax Transparency. Political Trust. Consumer Behavior.; Tributo; Transparência Tributária; Confiança Política; Comportamento do Consumidor

Objective: this study aimed to observe if the behavior of the consumer is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework.Method: the research was conducted using a quantitative methodology, with the use of multivariate data analysis. An online survey was conducted with 323 Brazilian consumers. We used Structural Equation Modeling with the Partial Least Squares technique. Results: it was possible to observe that the consumer intention behavior is affected positively by Tax Transparency Attitude, Subjective Norm and Perceived Tax knowledge and negatively by Political Trust. Thus, it is possible to affirm that in the Brazilian context, the attitude towards fiscal transparency and political confidence influence the consumer behavior. Originality/Relevance: the results contribute to filling in the gap in tax and consumer behavior literature, because there is no study with this approach, and there is no study that used a sample with individuals who consume in a sales taxes system with tax-inclusive price.Theoretical/methodological contributions: other contributions were noted that: consumers not only will avoid the tax payment, but also intended to use less the tax information when they do not have political trust; and the tax transparency in tax-inclusive price system can influence the consumers intention to use this information.Social contributions: these results show that the fiscal transparency program used in Brazil is being used by the consumer and depend to some factors, as Perceived Tax knowledge.