The Influence of Self-Deception in the Practice of Tax Evasion in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2021 |
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Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/2536 |
Resumo: | Objective: The studies in the literature show that economic and behavioral factors have an influence on the practice of tax evasion. From this perspective, this research aimed to identify whether self-deception influences the practice of tax evasion in Brazil.Method: Data was collected through a quasi-experiment, followed by the administration of a questionnaire, between November 2016 and September 2017. 800 data collection instruments were applied in loco in all the country’s geographical regions, 598 of which were validated. Measures were adopted to ensure the validity of content, criteria, and constructs.Results: The reliability testing resulted in a Cronbach’s Alpha of 0.63, and the Composite Reliability was greater than 0.60. Data were analyzed through binary logistic regression. Following the multivariate approach, the results of this research suggest that self-deception influences the individual’s chances of tax evasion.Originality/Relevance: This study differs from the others in that it considers tax evasion based on the influence of the taxpayer’s human behavior.Theoretical/methodological contributions: Based on an interdisciplinary approach, this study contributes to the public administration in its determination of actions that may discourage tax evasion through the implementation of strategic policies that include the taxpayer’s behavioral factor. |
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Contabilidade, Gestão e Governança |
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The Influence of Self-Deception in the Practice of Tax Evasion in BrazilA Influência Do Autoengano Na Prática Da Evasão Fiscal No BrasilLogistic regression. Self-deception. Tax evasion. Categorization flexibility.Regressão logística. Autoengano. Evasão fiscal. Flexibilidade de categorização.Objective: The studies in the literature show that economic and behavioral factors have an influence on the practice of tax evasion. From this perspective, this research aimed to identify whether self-deception influences the practice of tax evasion in Brazil.Method: Data was collected through a quasi-experiment, followed by the administration of a questionnaire, between November 2016 and September 2017. 800 data collection instruments were applied in loco in all the country’s geographical regions, 598 of which were validated. Measures were adopted to ensure the validity of content, criteria, and constructs.Results: The reliability testing resulted in a Cronbach’s Alpha of 0.63, and the Composite Reliability was greater than 0.60. Data were analyzed through binary logistic regression. Following the multivariate approach, the results of this research suggest that self-deception influences the individual’s chances of tax evasion.Originality/Relevance: This study differs from the others in that it considers tax evasion based on the influence of the taxpayer’s human behavior.Theoretical/methodological contributions: Based on an interdisciplinary approach, this study contributes to the public administration in its determination of actions that may discourage tax evasion through the implementation of strategic policies that include the taxpayer’s behavioral factor.Objetivo: Os estudos presentes na literatura evidenciam que os fatores econômicos e comportamentais influenciam na prática da evasão fiscal. Considerando essa perspectiva, esta pesquisa teve o objetivo de identificar se o autoengano influencia na prática da evasão fiscal no Brasil.Método: A coleta de dados foi realizada por meio de um quase-experimento, seguido de aplicação de questionário, entre novembro de 2016 e setembro de 2017. Foram aplicados in loco 800 instrumentos de coleta de dados em todas as regiões geográficas do país, sendo 598 deles validados. Adotaram-se medidas para assegurar as validades de conteúdo, critério e constructo.Resultados: O teste de confiabilidade resultou em um Alfa de Cronbach de 0,63, e a Confiabilidade Composta foi superior a 0,60. Os dados foram analisados através da regressão logística binária. Os resultados desta pesquisa sugerem, sob a abordagem multivariada, que o autoengano influencia nas chances de adoção da evasão fiscal dos indivíduos.Originalidade/Relevância: Este estudo difere-se dos demais por analisar a evasão fiscal a partir da influência do comportamento humano do contribuinte.Contribuições teóricas/metodológicas: A partir de uma abordagem interdisciplinar, o estudo contribui com a Administração Pública na determinação de ações que possam desestimular a sonegação fiscal por meio da implementação de estratégias políticas que incluam os fatores comportamentais do contribuinte.Contabilidade Gestão e Governança2021-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/253610.51341/1984-3925_2021v24n2a4Contabilidade Gestão e Governança; v. 24 n. 2 (2021); 204-2211984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBengporhttps://revistacgg.org/index.php/contabil/article/view/2536/690https://revistacgg.org/index.php/contabil/article/view/2536/698Copyright (c) 2021 Revista Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessPereira, Ivone VieiraTibúrcio Silva, Cesar Augusto2022-09-22T08:48:45Zoai:oai.jamg.cloud:article/2536Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2022-09-22T08:48:45Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil A Influência Do Autoengano Na Prática Da Evasão Fiscal No Brasil |
title |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
spellingShingle |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil Pereira, Ivone Vieira Logistic regression. Self-deception. Tax evasion. Categorization flexibility. Regressão logística. Autoengano. Evasão fiscal. Flexibilidade de categorização. |
title_short |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
title_full |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
title_fullStr |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
title_full_unstemmed |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
title_sort |
The Influence of Self-Deception in the Practice of Tax Evasion in Brazil |
author |
Pereira, Ivone Vieira |
author_facet |
Pereira, Ivone Vieira Tibúrcio Silva, Cesar Augusto |
author_role |
author |
author2 |
Tibúrcio Silva, Cesar Augusto |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pereira, Ivone Vieira Tibúrcio Silva, Cesar Augusto |
dc.subject.por.fl_str_mv |
Logistic regression. Self-deception. Tax evasion. Categorization flexibility. Regressão logística. Autoengano. Evasão fiscal. Flexibilidade de categorização. |
topic |
Logistic regression. Self-deception. Tax evasion. Categorization flexibility. Regressão logística. Autoengano. Evasão fiscal. Flexibilidade de categorização. |
description |
Objective: The studies in the literature show that economic and behavioral factors have an influence on the practice of tax evasion. From this perspective, this research aimed to identify whether self-deception influences the practice of tax evasion in Brazil.Method: Data was collected through a quasi-experiment, followed by the administration of a questionnaire, between November 2016 and September 2017. 800 data collection instruments were applied in loco in all the country’s geographical regions, 598 of which were validated. Measures were adopted to ensure the validity of content, criteria, and constructs.Results: The reliability testing resulted in a Cronbach’s Alpha of 0.63, and the Composite Reliability was greater than 0.60. Data were analyzed through binary logistic regression. Following the multivariate approach, the results of this research suggest that self-deception influences the individual’s chances of tax evasion.Originality/Relevance: This study differs from the others in that it considers tax evasion based on the influence of the taxpayer’s human behavior.Theoretical/methodological contributions: Based on an interdisciplinary approach, this study contributes to the public administration in its determination of actions that may discourage tax evasion through the implementation of strategic policies that include the taxpayer’s behavioral factor. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-08-31 |
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://revistacgg.org/index.php/contabil/article/view/2536 10.51341/1984-3925_2021v24n2a4 |
url |
https://revistacgg.org/index.php/contabil/article/view/2536 |
identifier_str_mv |
10.51341/1984-3925_2021v24n2a4 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/2536/690 https://revistacgg.org/index.php/contabil/article/view/2536/698 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Revista Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Revista Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 24 n. 2 (2021); 204-221 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
_version_ |
1798315268241358848 |