Monitoramento Fiscal pelo Sped e a Decisão de Evasão
Percepção dos Contribuintes
Palabras clave:
Tax gap, Tax compliance, Monitoramento Fiscal, SPEDResumen
Este estudo avalia a percepção dos contribuintes sobre a influência de um ambiente marcado pelo monitoramento fiscal na redução do tax gap. A literatura não apresenta consenso se maiores monitoramentos e fiscalizações podem ser capazes de reduzir o tax gap ou aumentar a conformidade tributária. Nesse aspecto, a análise da percepção dos contribuintes sob monitoramento permite avaliar os principais determinantes do tax gap em tal ambiente, utilizando como metodologia a modelagem de equações estruturais PLS-SEM, por se tratar de variáveis latentes. Os resultados indicaram que houve influência significativa da maior parte dos principais determinantes do tax gap e dos monitoramentos fiscais na redução do tax gap e no aumento da conformidade fiscal. Esse resultado desperta a necessidade de estudos que aprofundem o conhecimento da literatura sobre o comportamento dos contribuintes e seus efeitos na conformidade e na evasão fiscal.
Citas
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