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A ética da evasão fiscal: variáveis demográficas relevantes no âmbito de estudantes e professores do ensino superior
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| 19.04 MB | Adobe PDF |
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Abstract(s)
O objetivo do nosso estudo é analisar se alguns argumentos
propostos pela literatura têm efeito na perceção da Evasão Fiscal
enquanto procedimento ético, considerando diversas variáveis
demográficas. A revisão da literatura está apoiada em duas bases. A
primeira, mais focada na questão técnica da realidade fiscal. A
segunda, resultante de uma pesquisa de artigos que abordam, para
além da questão técnica, a componente ética da Evasão Fiscal. A
recolha de dados foi feita com recurso a um questionário dirigido a
professores e estudantes de cursos superiores. Este instrumento
teve por base as 18 afirmações que refletem as três visões da ética
na evasão fiscal utilizadas por McGee & Benk (2011). Pretende-se
avaliar se os argumentos contidos nas afirmações têm efeito na
perceção da evasão fiscal enquanto procedimento ético, bem como
se este efeito varia consoante a idade, o sexo, a área da licenciatura
(“Gestão” ou “Não-Gestão”) e o nível de rendimento do indivíduo. As
variáveis foram tratadas recorrendo à Análise em Componentes
Principais (ACP). Utilizámos a Estatística de Kaiser-Meyer-Olkin
(KMO) para aferir da adequabilidade da matriz de input, tendo obtido
uma qualidade de “muito boa”. Foi utilizado o “critério de Kaiser” para
a extração das componentes principais e confirmado o resultado
obtido através do “critério da percentagem de variância explicada”.
Como resultado, das dezoito variáveis de partida foi possível criar
apenas três novas variáveis compósitas designadas de “Sempre
Ética”, “Desperdício, Corrupção e Injustiça” e “Discriminação e
Regimes Opressivos”, todas com resultados de consistência interna
muito satisfatórios. No geral, os homens, os respondentes com mais
idade e com rendimentos superiores, tendem para a discordância a
respeito da ética da evasão fiscal.
The purpose of our study is to analyse whether some arguments proposed by the literature have an effect on the perception of Tax Evasion as an ethical procedure, considering several demographic variables. The literature review is supported on two bases. First, more focused on the technical issue of fiscal reality. Second, resulting from a research of articles that address, besides the technical issue, the ethical component of tax evasion. Data collection will be done using a questionnaire addressed to Professors and Students. This instrument will be based on the 18 statements that reflect the three views of tax evasion ethics used by McGee & Benk (2011). It is intended to assess whether the arguments contained in the statements have an effect on tax evasion as an ethical procedure and whether this effect varies according to age, gender, bachelor degree (“Management” or “non-Management”) and income level. Our study is aimed at addressing these variables using the Principal Component Analysis (PCA). This analysis was performed using the Kaiser- Meyer-Olkin (KMO) test, which allows for quantifying the level of inter-correlations between variables. The result was “marvellous”. The “Kaiser criterion” was used to extract the principal components and the “proportion of variance explained” criterion confirmed the result. Thus, instead of the eighteen initial eigenvalues, it was possible to use only three, described as “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes”, all of them with satisfactory internal consistency results. In general, men, older respondents and those with higher incomes, tend to disagree about the ethics of tax evasion.
The purpose of our study is to analyse whether some arguments proposed by the literature have an effect on the perception of Tax Evasion as an ethical procedure, considering several demographic variables. The literature review is supported on two bases. First, more focused on the technical issue of fiscal reality. Second, resulting from a research of articles that address, besides the technical issue, the ethical component of tax evasion. Data collection will be done using a questionnaire addressed to Professors and Students. This instrument will be based on the 18 statements that reflect the three views of tax evasion ethics used by McGee & Benk (2011). It is intended to assess whether the arguments contained in the statements have an effect on tax evasion as an ethical procedure and whether this effect varies according to age, gender, bachelor degree (“Management” or “non-Management”) and income level. Our study is aimed at addressing these variables using the Principal Component Analysis (PCA). This analysis was performed using the Kaiser- Meyer-Olkin (KMO) test, which allows for quantifying the level of inter-correlations between variables. The result was “marvellous”. The “Kaiser criterion” was used to extract the principal components and the “proportion of variance explained” criterion confirmed the result. Thus, instead of the eighteen initial eigenvalues, it was possible to use only three, described as “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes”, all of them with satisfactory internal consistency results. In general, men, older respondents and those with higher incomes, tend to disagree about the ethics of tax evasion.
Description
Keywords
Evasão Fiscal Ética Imposto Gestão