Tax Monitoring by Sped and the Decision to Evade
Taxpayers' Perceptions
Keywords:
Tax gap, Tax compliance, Tax monitoringAbstract
This study evaluates taxpayers' perception of the influence of an environment characterized by fiscal monitoring on reducing the tax gap. The literature does not present a consensus on whether greater monitoring and inspections may be able to reduce the tax gap or increase tax compliance. In this aspect, the analysis of the perception of taxpayers under monitoring allows evaluating the main determinants of the tax gap in such an environment, using PLS-SEM structural equation modeling as a methodology, as they are latent variables. The results indicated that there was a significant influence of most of the main determinants of the tax gap and tax monitoring in reducing the tax gap and increasing tax compliance. This result raises the need for studies that deepen the knowledge of the literature on taxpayer behavior and its effects on compliance and tax evasion.
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