Fatores condicionantes da evasão tributária : uma análise da contribuição para o financiamento da previdência social

AUTOR(ES)

Adriano Brito Rebouças Freitas

DATA DE PUBLICAÇÃO

2007

RESUMO

This research deals with the problem of social security tax evasion using the rational choice model perspective. In its first part, it comprises a literature research aiming at identifying the determinant variables that act upon the decisions about whether or not to comply with the taxes. After that, it contextualizes the variables in the tax legislation and the tax administration practices related to social security tax that finances Brazilian Social Security system. It builds a database that contains the variables that explains these taxes evasion. These are: whether or not to adopt the SIMPLES and the REFIS, the number of no tax debt warrants and audits, the size of the firm and its economic sector. The dependent variable the Conformity Index was considered a proxy of tax evasion. The regression results confirm the existence of dependence of tax compliance on previously identified variables, confirming what was indicated by the literature. The firms that opted for the SIMPLES, on average, have greater levels of conformity than the others. The number of no tax debt warrants issued to a firm, is also positively related to levels of compliance with the social security tax. The total salary paid by the firms, a variable used as representative of its size, indicates that greater firms have higher levels of evasion. The adoption of the REFIS did not alter the levels of compliance. And it was not found any significant relation between the numbers of audits and the level of tax compliance. This is probably due to the way this variable was conceptualized. Further research is recommended in order to ratify these results, and to enhance the scope of the research. The final part of the research suggests an active participation of the taxes administration organizations, in order to develop a better understanding of the phenomenon of Tax Evasion in Brazil.

ASSUNTO(S)

contribuição social sonegação fiscal evasão tributária, administração tributária tax administration social security tax tax evasion previdência social administracao tax compliance

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