Moralidade tributária dos pequenos e médios empresários brasileiros sob um contexto neoinstitucional

Abstract

In order to identify the factors that influence the tax morality of small and medium Brazilian entrepreneurs, we tested a theoretical model built by Mickiewicz, Rebmann e Sauka (2019) adapted to the Brazilian scenario, based on a neoinstitutionalist structure combining three perspectives based on Scott (2014): normative, cultural-cognitive and regulatory-instrumental to identify behavioral factors as well as owners' attitudes towards tax evasion practices. We tested the hypotheses of the study using the multiple logistic regression model for categorical variables. The results indicate that the levels of tax morality are affected by the individual's perception of the degree of satisfaction with the quality of public services provided by the government, as well as by the probability of being caught by tax authorities. In contrast, the small and medium Brazilian entrepreneurs in the present study point to high levels of tax morality regarding the feeling of belonging to the nation as citizens, assuming the commitment of tax compliance, in the same way, tax evasion is not justified, even if they have a chance.