A Influência dos Fatores Institucionais na Moral Tributária de Empreendedores
DOI:
https://doi.org/10.21446/scg_ufrj.v18i2.59860Keywords:
Moral Tributária, Comportamento Empreendedor, Fatores InstitucionaisAbstract
O presente estudo propõe-se a investigar os fatores que moldam o comportamento de empreendedores em relação à tributação, à luz dos três pilares da teoria institucional preconizados por Scott (2008). Para tanto, utiliza-se uma abordagem mista por meio de uma survey e entrevistas semiestruturadas. Os resultados da survey são analisados com base em princípios da estatística descritiva e indicam a prevalência de dados sociodemográficos como gênero, idade e escolaridade para uma maior moral tributária. Já as entrevistas são interpretadas com base nos pressupostos da análise de conteúdo temática de Bardin (2010) e indicam fatores de influência pertinentes aos três pilares institucionais. No pilar regulatório-instrumental, as decisões de conformidade ou evasão fiscal do público pesquisado foram majoritariamente guiadas pelo risco de detecção. No pilar normativo, os fatores confiança no governo e corrupção assumiram grande destaque. Já no pilar cultural-cognitivo, o patriotismo foi o mais citado. Novos fatores não encontrados previamente na literatura de base emergiram em relação aos três pilares institucionais: confiança na justiça fiscal, educação fiscal e influência familiar, respectivamente. Conclui-se que os resultados expostos ajudam a compreender o desafio da conformidade tributária no setor de telecomunicações brasileiro, de modo que a tributação deixe de representar uma barreira à transformação digital dos negócios no país e sirva de instrumento para uma (re)educação fiscal na relação entre governo e empreendedores.
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