Conformidade fiscal e economia comportamental: uma análise da influência do contexto decisório

COSTA, ANA CAROLINA ASTAFIEFF DA ROSA; Krieger, Morgana G. Martins; Fontoura, Yuna

doi:10.1590/0101-31572022-3343

Cited by 3 publications

(4 citation statements)

References 28 publications

(34 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The study proves that the risk of aversion was important at that time, but fortunately it was possible to overcome it (Feitosa and Cruz 2019;Costa et al 2022;Sunstein and Thaler 2019). Over time, the risk aversion was mitigated probably by strengthening trust in the government service, by understanding that its use did not present an excess risk of audit and invasion of one's privacy, and by the urgency of the COVID-19 situation, where the benefits of using the app-such as time savings, lower prices, and reduced risk of contagion-became more apparent.…”

Section: Discussionmentioning

confidence: 76%

“…According to Costa et al (2022), the application of BE-based interventions designed to draw attention to moral standards for tax compliance can be effective, notably in cases where dishonesty does not arise from rational motivation. They emphasize that the mind's interpretation of heuristics depends on understanding the context in which they are used.…”

Section: Behavior Economicsmentioning

confidence: 99%

See 1 more Smart Citation

The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

Tonetto,

Fochezatto,

Pique

2023

Administrative Sciences

View full text Add to dashboard Cite

The Menor Preço Brasil application, based on a version developed in the state of Rio Grande do Sul, was launched in 2019 with the aim of expanding digital services to citizens. This application provides information on the nearest establishments and their product prices based on issued invoices. With the advent of the COVID-19 pandemic, this application adapted its service to facilitate access to prevention products. We are not aware of any other similar government application that uses individual invoice data to support citizens in finding products closer to them at better prices. This study aims to verify the impact of the COVID-19 pandemic on the use of the Menor Preço Brasil app service. To this end, it investigates both the correlation between confirmed cases of COVID-19 in Brazil and the changes in the application’s functionalities with the variation in citizens’ queries to the application. It is a quantitative approach. For this purpose, Bai and Perron’s method of identifying multiple structural breaks and regression models are employed. The results indicate five structural breaks in the number of queries to the application, and that a 1% increase in COVID-19 cases led to a 0.2% increase in queries. These results confirm that user behavior related to the Menor Preço Brasil application was influenced not only by changes in the number of confirmed COVID-19 cases but also by those in the app’s features and inflation rates. The literature also tends to consider the relevance of the relative effects of risk aversion on behavior, especially in the relationship with the tax authorities. This study reinforces the position of the initial relevance of risk aversion and when trust gradually strengthening the aversion to losses diminishes. The public sector has progressively increased the availability of digital services over time, and the results of this study underscore their significance in coping with extreme situations, such as pandemics, natural disasters, and other challenges to accessing goods and services.

show abstract

Section: Discussionmentioning

confidence: 76%

Section: Behavior Economicsmentioning

confidence: 99%

The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

Tonetto,

Fochezatto,

Pique

2023

Administrative Sciences

View full text Add to dashboard Cite

show abstract

“…For Costa et al. (2022), tax evasion continues to be a problem in Brazil and worldwide. They emphasize that behavioural economics has sought to understand behaviour by carrying out experiments on individuals' decision‐making processes.…”

Section: Behavioural Economics and Monetary Incentivesmentioning

confidence: 99%

Monetary incentives to improve tax compliance: A Brazilian case study

Tonetto,

Fochezatto,

Pique

2024

Development Policy Review

View full text Add to dashboard Cite

MotivationTo enhance tax education and increase citizen participation in combatting tax evasion, monetary incentives may be used. In December (2021), the state government of Rio Grande do Sul in Brazil launched the Receita Certa project. It aims to encourage new taxpayer habits, by refunding part of the tax collected by retailers on consumption back to citizens, contingent on its performance exceeding inflation rates. Taxpayers add their tax identification to receipts and request redemption every three months.PurposeWe analyse the impact of the Receita Certa project on the behaviour of consumers as taxpayers.MethodsWe evaluate the impacts of Receita Certa using difference‐in‐differences. The response variables are the monthly number and value of electronic receipts issued to beneficiaries. The treatment group consists of citizens eligible for the refund in its introduction month, while the remainder constitute the control group. The database includes receipts issued to 3.4 million taxpayers who added their tax identification to the receipt — spanning 11 months before and 18 months after the initiative, began resulting in 46.7 million records.FindingsThe Receita Certa proved ineffective, as it led to fewer tax documents issued. Distributing resources widely to many users does not seem the best solution, both in cost and results. Distribution goes first and foremost to people on higher incomes since they got larger prizes: the smaller prizes of people on lower incomes were often not claimed. The programme made tax more regressive. The programme was also costly.Policy implicationsStates that have a large tax gap need to improve their control systems. Initiatives like the Receita Certa that return resources widely to taxpayers to reduce tax evasion are widespread. Given the results shown, Receita Certa needs rethinking.

show abstract

“…En lo que concierne al acatamiento de las obligaciones tributarias, la economía del comportamiento exhibe pruebas de que los individuos son impactados por el entorno social en el que se sitúan y esto claramente influye en el cumplimiento fiscal (Astafieff et al, 2022). La percepción de los contribuyentes sobre el despilfarro de ingresos por tributos puede influir en su desmotivación para cumplir con las obligaciones tributarias, llevándolos a reducir el monto del impuesto por pagar mediante estrategias evasivas, lo que a su vez puede resultar en la comisión de infracciones tributarias.…”

Section: Introductionunclassified

Cumplimiento de las obligaciones fiscales y su relación con las infracciones tributarias en la empresa ABC SAC

Noa Cayalle

2023

eyn

View full text Add to dashboard Cite

Objetivos: Establecer la correlación existente entre el cumplimiento de las obligaciones fiscales y las infracciones tributarias en la empresa ABC SAC. Método: La investigación adoptó un enfoque cuantitativo. Se empleó un tipo de diseño no experimental, transversal cuantitativo, del tipo descriptivo - exploratorio, puesto que, se tomó información histórica, para esta investigación fueron los años 2019 y 2020. Se utilizó la prueba estadística no paramétrica de correlación de Spearman para examinar la correlación de las variables Resultados: Los resultados revelaron una correlación altamente significativa entre el cumplimiento de las obligaciones fiscales y las infracciones tributarias (rho = 0,975). Asimismo, se identificó una relación estrecha entre las infracciones y el impuesto a pagar (rho = 0,962), siendo este último influenciado por el uso de facturas simuladas con el propósito de disminuir la carga tributaria. Conclusiones. El análisis de los datos indicó que el cumplimiento de las obligaciones fiscales mantiene una vinculación sustancial con las infracciones tributarias, un hallazgo que refuerza la tesis de este estudio. En particular, se constató que la empresa adoptó prácticas de utilizar facturas simuladas, lo que desencadenó la comisión de infracciones por omisión de tributos. Estos resultados subrayan la necesidad de una mayor vigilancia y educación en materia tributaria para fomentar un comportamiento fiscal responsable.

show abstract

Conformidade fiscal e economia comportamental: uma análise da influência do contexto decisório

Cited by 3 publications

References 28 publications

The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

The Impact of the COVID-19 Pandemic on the Use of the Menor Preço Brasil Application

Monetary incentives to improve tax compliance: A Brazilian case study

Cumplimiento de las obligaciones fiscales y su relación con las infracciones tributarias en la empresa ABC SAC

Contact Info

Product

Resources

About