Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers

Sá, Cristina; Martins, António; Gomes, Carlos F.

doi:10.7763/joebm.2014.v2.108

Cited by 13 publications

(12 citation statements)

References 23 publications

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“…Possibly, this is relevant to the existence of a corruption eradication commission that reveals many corruption cases on a national scale. If we believe that the tax morale is behind the tax compliance, then public confidence in the government becomes one of the concerning aspects and become the basis for tax realization policy (Doerrenberg & Peichl, 2013;Luttmer & Singhal, 2014;Sá, Martins, & Gomes, 2014). Unfortunately, we find no significant relationship between trust in government and tax morale on the local government level.…”

Section: Factors Affecting Tax Moralementioning

confidence: 56%

Strategies for increasing tax revenue in tourism sector

Djulius

2018

Econ. J. Emerg. Mark.

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This study examines taxpayer considerations to fulfill their obligations since law enforcement and tax administration improvement were not adequate to explain the gap between actual tax and its target. A survey was conducted to hotel, restaurant and tourist destination managers in Bandung since one-third of local taxes derived from the tourism sector. We use a probit model to clarify the influence of religious activities, trust in government institutions, public services, people's pride, prodemocratic attitude, to taxpayer morality. The study concludes that taxpayers in the tourism sector have a higher local tax morality than central tax morality and only the public services which have a consistent and significant impact on both tax moralities.The local governments and central government can develop improved strategies to increase revenue from tourism sector by providing better public service, which directly or indirectly enhances the tourism sector performance.

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Section: Factors Affecting Tax Moralementioning

confidence: 56%

Strategies for increasing tax revenue in tourism sector

Djulius

2018

Econ. J. Emerg. Mark.

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“…Moreover, to enhance efficient service, tax professionals need to be aware of new developments in tax rules (Berle, 2012;Palil et al, 2013). The tax literature also highlights the fact that company employees are more compliant than selfemployed ones (Mustapha & Obid, 2015;Sá et al, 2014). We believe that years of professional experience, levels of tax knowledge and their work environment/ accounting practice are reflected in Portuguese CA attitudes.…”

Section: Hypothesis 2 -Professional Factorsmentioning

confidence: 79%

“…Several studies conclude that younger taxpayers have higher levels of noncompliance than older ones and that men evade more than women. Employees evade less than self-employed persons, while people with higher incomes evade more than those with lower incomes (Alm, Jackson, & McKee, 1992;Alm & Torgler, 2006Blaufus, Bob, Hundsdoerfer, Kiesewetter, & Weimann, 2013;Chau & Leung, 2009;Devos, 2008;Fischer, Wartick, & Mark, 1992;Jackson & Milliron, 2002;Niemirowski, Baldwin, & Wearing, 2003;Sá, Martins, & Gomes, 2014;Spicer & Becker, 1980). Some authors analysed CAs perceptions of tax issues, since the role of professionals makes a vital contribution to the process of voluntary tax compliance (Ayres, Jackson, & Hite, 1989;Erard, 1993;Hite & Mcgill, 1992;Tan & Sawyer (as cited in Faridy et al, 2014); Berle 2012;Manaf et al 2013;Palil, Akir, & Ahmad 2013;Abreu 2015;Nwobu et al 2015;Mustapha & Obid 2015;Groen 2017;Borrego, Lopes, & Ferreira 2017;Biondi 2017).…”

Section: Background 21 Accountants' Perceptions Of Tax Issues: a Litmentioning

confidence: 99%

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The Autonomous Taxation of Corporate Expenses in Portugal

Dinis

Martins

Lopes

2019

Accounting, Economics, and Law: A Convivium

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Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

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“…Studies related to factors that influence tax evasion practices, such as those by Mittone (2006), Torgler and Schneider (2007), Alm (2012), Sá, Martins, and Gomes (2014), Pickhardt and Prinz (2014), and Andrighetto et al (2016), have been carried out in developed countries -the United States of America and countries in Europe -whose cultural and economic aspects differ from the Brazilian environment due to the fact that they have efficient institutions, a transparent tax system, clear auditing rules, developed economies, and they present consistent tax compliance.…”

Section: Introductionmentioning

confidence: 99%

The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil

Pereira

Silva

2020

Rev. contab. finanç.

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This research aimed to identify the factors that influence people’s behavior with regard to tax evasion practices in Brazil based on an analysis of the internal and external rewards. The study analyzes internal and external rewards as a determining factor of tax evasion, unlike other studies that have focused on analyzing economic and social factors. The topic is addressed from a contemporary perspective, based on a behavioral analysis of economic and social factors. The paper contributes with its conceptual refinement and assumptions that may strengthen the foundations for studying the factors that influence tax evasion. The data collection was carried out by means of a quasi-experiment followed by the application of a questionnaire, in the period from November of 2016 to September of 2017, in loco, with 800 data collection instruments in all the geographic regions of the country, 598 of which were validated. Measures were adopted to ensure the content, criteria, and construct validities. The reliability test resulted in a Cronbach’s alpha of 0.63 and the composite reliability was higher than 0.60. The data were analyzed based on descriptive statistics and using the binary logistic regression model. The results of this research illustrate, by means of the logistic regression analysis using a univariate approach, that external rewards - punishment - and internal rewards - self-concept, social norms, fiscal transparency, and cost of compliance - influence people’s dishonest behavior with regards to tax evasion practices in the sample studied. The study analyzes tax evasion based on an interdisciplinary approach, cooperating with the public administration in determining actions that can discourage evasion, by implementing strategies that include behavioral factors relating to the taxpayer.

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Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers

Cited by 13 publications

References 23 publications

Strategies for increasing tax revenue in tourism sector

Strategies for increasing tax revenue in tourism sector

The Autonomous Taxation of Corporate Expenses in Portugal

The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil

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