Perception of tax evasion and tax fraud in Portugal: a sociological study

Maria Poço (), Cidália Lopes () and Alexandre Silva ()
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Maria Poço: Coimbra Business School - Instituto Superior de Contabilidade e Administração de Coimbra
Cidália Lopes: Coimbra Business School - Instituto Superior de Contabilidade e Administração de Coimbra
Alexandre Silva: Coimbra Business School - Instituto Superior de Contabilidade e Administração de Coimbra

OBEGEF Working Papers from OBEGEF - Observatório de Economia e Gestão de Fraude, OBEGEF Working Papers on Fraud and Corruption

Abstract: This article aims to analyze the perception of individual taxpayers on tax evasion, in Portugal. The international literature emphasizes the existence of several determinants that influence the taxpayers’ decision in comply or not comply with their fiscal obligations. We highlight the economic, cultural, sociological, psychological and technical determinants (Allingham, 1972; Torgler, 2006; Tsakumis, 2007; McGee, 2009). This paper intends to study the relationship between sociological factors and the behavior of taxpayers in relation to tax compliance. To achieve these objectives, we use, as a technique of gathering information, interviews using a questionnaire - survey, which we have applied to a heterogeneous sample of the Portuguese population of individual taxpayers. We have Inquired 134 individual taxpayers, in the city of Coimbra. We conclude, by using a regression model, that tax evasion in Portugal, is justifiable, in certain circumstances, for some taxpayers respondents. The main arguments justifying tax evasion are associated with the unfairness of the tax system, the high tax burden, and the waste or misuse of taxpayers’ money and finally the corruption among the political class. Furthermore, the possibility of taxpayers to be discovered by the tax authorities is not presented as an argument justifying tax evasion, thus we verified this is not a deterrent to the practice of tax evasion and tax fraud in Portugal.

Keywords: tax evasion; taxes; perception; individual taxpayers (search for similar items in EconPapers)
JEL-codes: H26 H31 K34 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2015-02
New Economics Papers: this item is included in nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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