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Publication
Moral fiscal: proposta de estudo exploratório
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 31273 | 877.13 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O nosso objectivo é começar a estudar a moral fiscal (Tax morale), mais precisamente os factores que podem condicionar, positiva ou negativamente, as pessoas, colectivas ou individuais, cumprirem as suas obrigações fiscais. Considerando que há tanto mais moralidade quanto maior for o cumprimento das regras fiscais de uma determinada região (o que pressupõe que está excluída da análise a moralidade da legislação fiscal vigente) há uma correlação positiva entre moral fiscal e cumprimento fiscal (Tax compliance). Embora na literatura surjam os dois conceitos, é sobre a moral fiscal que daremos especial atenção.
Na primeira parte deste trabalho será apresentado a revisão da literatura sobre as temáticas acima referidas, enquanto na segunda parte será apresentado uma proposta de estudo.
Our aim is to begin to study tax morale, more precisely the factors that can, positively or negatively, condition individuals, collectively or individually, to fulfill their fiscal obligations. Considering that there is more morality, the greater the compliance with the tax rules of a given region (which presupposes that the morality of the current tax legislation is excluded from the analysis), there is a positive correlation between tax morale and tax compliance. Although in the literature the two concepts emerge, it is on fiscal morality that we will pay special attention. In the first part of this work will be presented the literature review on the above topics, while in the second part will be presented a study proposal.
Our aim is to begin to study tax morale, more precisely the factors that can, positively or negatively, condition individuals, collectively or individually, to fulfill their fiscal obligations. Considering that there is more morality, the greater the compliance with the tax rules of a given region (which presupposes that the morality of the current tax legislation is excluded from the analysis), there is a positive correlation between tax morale and tax compliance. Although in the literature the two concepts emerge, it is on fiscal morality that we will pay special attention. In the first part of this work will be presented the literature review on the above topics, while in the second part will be presented a study proposal.
Description
Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em Criminologia
Keywords
Moral fiscal Fraude Economia não registada Cumprimento fiscal Criminologia Tax morale Fraud Non-observed economy Tax compliance Criminology