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Publication
Cidadania e Moralidade Fiscais dos Portugueses
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.78 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Este projeto pretende conhecer os níveis de cidadania e moralidade fiscais dos
portugueses, bem como as variáveis sociais, económicas, demográficas e de outras naturezas, que
os influenciam e explicam. Para o efeito recolhemos dados através de um questionário aplicado à
população portuguesa em novembro e dezembro de 2016, do qual resultaram 778 respostas
válidas, as quais revelaram, por um lado, que os portugueses apresentam um alheamento
preocupante em relação a estas questões, e que têm tendência para desculpar a pequena fuga,
sendo condescendentes para com este tipo de comportamentos, revelando uma quase nula
propensão para denunciar os incumpridores; por outro lado, os dados também revelam que os
portugueses apenas demonstram comportamentos de cidadania fiscal quando daí resulta a
obtenção de algum benefício fiscal direto em proveito próprio. Acresce que se verificou que os
fenómenos de aceitação tácita dos cenários de economia paralela são transversais entre os
inquiridos, não sendo, assim, possível detetar diferenças das posturas de cidadania fiscal
baseadas nas variáveis sociais, económicas e demográficas dos mesmos.
This study explores the levels of citizenship and fiscal morality of the Portuguese population, and analyses the reasons that can influence and justify their behaviour, such as social, economic, or demographic variables. We collected data between November and December 2016 using a questionnaire, and obtained a total of 778 valid answers from Portuguese individuals. This study revealed that the Portuguese present a disturbing detachment from citizenship and fiscal morality. On the one hand, they have a tendency to excuse the small escape, being condescending to this type of behaviour and revealing propensity to not denounce the nonpayers. On the other hand, the data also show that Portuguese population only demonstrate fiscal citizenship behaviour when it is rewarded by some direct tax benefit. Furthermore, we found that the tacit acceptance of the shadow economy scenarios is transversal among the participants, and that their fiscal citizenship behaviour is similar, regardless their different social, economic or demographic background
This study explores the levels of citizenship and fiscal morality of the Portuguese population, and analyses the reasons that can influence and justify their behaviour, such as social, economic, or demographic variables. We collected data between November and December 2016 using a questionnaire, and obtained a total of 778 valid answers from Portuguese individuals. This study revealed that the Portuguese present a disturbing detachment from citizenship and fiscal morality. On the one hand, they have a tendency to excuse the small escape, being condescending to this type of behaviour and revealing propensity to not denounce the nonpayers. On the other hand, the data also show that Portuguese population only demonstrate fiscal citizenship behaviour when it is rewarded by some direct tax benefit. Furthermore, we found that the tacit acceptance of the shadow economy scenarios is transversal among the participants, and that their fiscal citizenship behaviour is similar, regardless their different social, economic or demographic background
Description
Keywords
Cidadania fiscal Fiscalidade Tax Citizenship Fiscal Morality Taxation