Brazilian entrepreneurs’ tax morale from an institutional perspective: evidence from the telecommunications sector
Ricardo Lima,
Victoria Barboza de Castro Cunha,
Thiago Cavalcante Nascimento
Abstract:Purpose
This research aims to describe the factors influencing the tax morale of entrepreneurs in the Brazilian telecommunications industry.
Design/methodology/approach
The authors surveyed a sample of 167 entrepreneurs from the sector using structured online self-assessment questionnaires analyzed quantitatively through the partial least squares structural equation modeling technique.
Findings
The results indicate that risk of detection, severity of punishments and tax justice represent determining factor… Show more
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