Educação fiscal e compliance tributário no Brasiluma correlação difícil de provar, mas fácil de perceber

Resumo

The general purpose of this paper was to investigate the causes of the negative perception of the payment of taxes in Brazil and how tax education programs can collaborate to generate major fiscal awareness, encouraging tax compliance, under the behavioral aspect. The research was carried out in two steps. In the first one, we asked the Federal and States Governments to inform us about the existence of tax education programs and how these programs were evaluated. The second phase of the research consisted in a qualitative study, conducted through interviews, with civil servants who have extensive experience in carrying out tax education programs. The “Content Analysis” was selected as a methodology for data examination. There is evidence capable of demonstrating that there is a correlation between greater fiscal awareness, promoted by tax education programs, and a more conscious attitude of citizens in general or student in fulfilling their obligations, notably in the request for receipts, which is one of the obligations ways to avoid tax evasion. In addition, it was identified that compliance under the behavioral aspect is linked to several factors that correlate like a chain, in a cause and effect relationship. The main limitation of the research is that it is based primarily on the perception of experienced civil servants who work, have worked, or are responsible for tax education programs. Additionally, the research could be extended to other sectors such as "socials observatories". This paper shows an overview of the fiscal education policies implemented at the federal and state levels, creating a reflection about the factors that involve tax education and tax compliance, under the behavioral approach.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/29841

Temas

EconomiaPolíticas PúblicasFinanças PúblicasDesenvolvimento EconômicoAdministração PúblicaEducação

Palavras-chave

Educação fiscalCompliance tributárioProgramas de Educação Fiscal no BrasilAvaliação de políticas públicasTax educationTax complianceFiscal Education Programs in BrazilEvaluation of public policiesAdministração públicaPrograma Nacional de Educação Fiscal (Brasil)Programas de compliancePolíticas públicas - Avaliação - BrasilDesenvolvimento econômico - Aspectos sociais