The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/169632 |
Resumo: | This research aimed to identify the factors that influence people’s behavior with regard to tax evasion practices in Brazil based on an analysis of the internal and external rewards. The study analyzes internal and external rewards as a determining factor of tax evasion, unlike other studies that have focused on analyzing economic and social factors. The topic is addressed from a contemporary perspective, based on a behavioral analysis of economic and social factors. The paper contributes with its conceptual refinement and assumptions that may strengthen the foundations for studying the factors that influence tax evasion. The data collection was carried out by means of a quasi-experiment followed by the application of a questionnaire, in the period from November of 2016 to September of 2017, in loco, with 800 data collection instruments in all the geographic regions of the country, 598 of which were validated. Measures were adopted to ensure the content, criteria, and construct validities. The reliability test resulted in a Cronbach’s alpha of 0.63 and the composite reliability was higher than 0.60. The data were analyzed based on descriptive statistics and using the binary logistic regression model. The results of this research illustrate, by means of the logistic regression analysis using a univariate approach, that external rewards – punishment – and internal rewards – self-concept, social norms, fiscal transparency, and cost of compliance – influence people’s dishonest behavior with regards to tax evasion practices in the sample studied. The study analyzes tax evasion based on an interdisciplinary approach, cooperating with the public administration in determining actions that can discourage evasion, by implementing strategies that include behavioral factors relating to the taxpayer. |
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The influence of internal and external rewards on people’s behavior regarding tax evasion practices in BrazilA influência das recompensas internas e externas no comportamento das pessoas na prática da evasão fiscal no Brasilrewardsdishonestybehaviortax evasionrecompensasdesonestidadecomportamentoevasão fiscalThis research aimed to identify the factors that influence people’s behavior with regard to tax evasion practices in Brazil based on an analysis of the internal and external rewards. The study analyzes internal and external rewards as a determining factor of tax evasion, unlike other studies that have focused on analyzing economic and social factors. The topic is addressed from a contemporary perspective, based on a behavioral analysis of economic and social factors. The paper contributes with its conceptual refinement and assumptions that may strengthen the foundations for studying the factors that influence tax evasion. The data collection was carried out by means of a quasi-experiment followed by the application of a questionnaire, in the period from November of 2016 to September of 2017, in loco, with 800 data collection instruments in all the geographic regions of the country, 598 of which were validated. Measures were adopted to ensure the content, criteria, and construct validities. The reliability test resulted in a Cronbach’s alpha of 0.63 and the composite reliability was higher than 0.60. The data were analyzed based on descriptive statistics and using the binary logistic regression model. The results of this research illustrate, by means of the logistic regression analysis using a univariate approach, that external rewards – punishment – and internal rewards – self-concept, social norms, fiscal transparency, and cost of compliance – influence people’s dishonest behavior with regards to tax evasion practices in the sample studied. The study analyzes tax evasion based on an interdisciplinary approach, cooperating with the public administration in determining actions that can discourage evasion, by implementing strategies that include behavioral factors relating to the taxpayer.Esta pesquisa teve o objetivo de identificar os fatores que influenciam o comportamento das pessoas na prática da evasão fiscal no Brasil a partir da análise das recompensas internas e externas. Este estudo analisa as recompensas internas e externas como fator determinante da evasão fiscal, diferentemente de outros estudos que se concentraram na análise de fatores econômicos e sociais. O tema é abordado sob uma perspectiva contemporânea, a partir de análise comportamental dos fatores econômicos e sociais. Este trabalho contribui com o refinamento conceitual e pressupostos que possam fortalecer o alicerce do estudo dos fatores que influenciam a evasão fiscal. A coleta de dados foi realizada por meio de um quase experimento seguido de aplicação de questionário, no período de novembro de 2016 a setembro de 2017, in loco, com 800 instrumentos de coleta de dados em todas as regiões geográficas do país, sendo 598 instrumentos validados. Adotaram-se medidas para assegurar as validades de conteúdo, critério e constructo. O teste de confiabilidade resultou no alfa de Cronbach de 0,63 e a confiabilidade composta foi superior a 0,60. Os dados foram analisados a partir de estatísticas descritivas e pelo modelo de regressão logística binária. Os resultados desta pesquisa ilustram, por meio da análise de regressão logística sob abordagem univariada, que recompensas externas – punição – e internas – autoconceito, normas sociais, transparência fiscal e custo de conformidade – influenciam o comportamento desonesto das pessoas na prática da evasão fiscal na amostra pesquisada. O estudo analisa a evasão fiscal a partir de uma abordagem interdisciplinar, cooperando com a administração pública na determinação de ações que possam desestimular a sonegação, por meio da implementação de estratégias que incluam fatores comportamentais do contribuinte.Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2020-05-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rcf/article/view/16963210.1590/1808-057x201908290Revista Contabilidade & Finanças; v. 31 n. 83 (2020); 228-243Revista Contabilidade & Finanças; Vol. 31 No. 83 (2020); 228-243Revista Contabilidade & Finanças; Vol. 31 Núm. 83 (2020); 228-2431808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/169632/160599https://www.revistas.usp.br/rcf/article/view/169632/160600https://www.revistas.usp.br/rcf/article/view/169632/160601Copyright (c) 2020 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessPereira, Ivone VieiraSilva, César Augusto Tibúrcio2020-05-12T22:57:00Zoai:revistas.usp.br:article/169632Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2020-05-12T22:57Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil A influência das recompensas internas e externas no comportamento das pessoas na prática da evasão fiscal no Brasil |
title |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
spellingShingle |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil Pereira, Ivone Vieira rewards dishonesty behavior tax evasion recompensas desonestidade comportamento evasão fiscal |
title_short |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
title_full |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
title_fullStr |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
title_full_unstemmed |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
title_sort |
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil |
author |
Pereira, Ivone Vieira |
author_facet |
Pereira, Ivone Vieira Silva, César Augusto Tibúrcio |
author_role |
author |
author2 |
Silva, César Augusto Tibúrcio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pereira, Ivone Vieira Silva, César Augusto Tibúrcio |
dc.subject.por.fl_str_mv |
rewards dishonesty behavior tax evasion recompensas desonestidade comportamento evasão fiscal |
topic |
rewards dishonesty behavior tax evasion recompensas desonestidade comportamento evasão fiscal |
description |
This research aimed to identify the factors that influence people’s behavior with regard to tax evasion practices in Brazil based on an analysis of the internal and external rewards. The study analyzes internal and external rewards as a determining factor of tax evasion, unlike other studies that have focused on analyzing economic and social factors. The topic is addressed from a contemporary perspective, based on a behavioral analysis of economic and social factors. The paper contributes with its conceptual refinement and assumptions that may strengthen the foundations for studying the factors that influence tax evasion. The data collection was carried out by means of a quasi-experiment followed by the application of a questionnaire, in the period from November of 2016 to September of 2017, in loco, with 800 data collection instruments in all the geographic regions of the country, 598 of which were validated. Measures were adopted to ensure the content, criteria, and construct validities. The reliability test resulted in a Cronbach’s alpha of 0.63 and the composite reliability was higher than 0.60. The data were analyzed based on descriptive statistics and using the binary logistic regression model. The results of this research illustrate, by means of the logistic regression analysis using a univariate approach, that external rewards – punishment – and internal rewards – self-concept, social norms, fiscal transparency, and cost of compliance – influence people’s dishonest behavior with regards to tax evasion practices in the sample studied. The study analyzes tax evasion based on an interdisciplinary approach, cooperating with the public administration in determining actions that can discourage evasion, by implementing strategies that include behavioral factors relating to the taxpayer. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-05-12 |
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://www.revistas.usp.br/rcf/article/view/169632 10.1590/1808-057x201908290 |
url |
https://www.revistas.usp.br/rcf/article/view/169632 |
identifier_str_mv |
10.1590/1808-057x201908290 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/169632/160599 https://www.revistas.usp.br/rcf/article/view/169632/160600 https://www.revistas.usp.br/rcf/article/view/169632/160601 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 31 n. 83 (2020); 228-243 Revista Contabilidade & Finanças; Vol. 31 No. 83 (2020); 228-243 Revista Contabilidade & Finanças; Vol. 31 Núm. 83 (2020); 228-243 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
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Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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