Estudo sobre a moralidade tributária da classe médica no município de São Paulo

Abstract

The study considers the context of tax disputes and their impact on the perceived tax complexity in the health sector, specifically in the performance of medical societies. It investigates the tax morality of the health professional class in the city of São Paulo, Brazil. According to the literature, both power and trust in tax authority are relevant dimensions for understanding tax morality and contribute to a voluntary or imposing attitude. Several characteristics, expectations, perceptions, and attitudes of the medical class in the relationship of power and trust regarding tax authority were investigated. Using semi-structured interviews with health professionals, this study carried out a systematic analysis of the data obtained dialogically, coding and interpreting them in the light of the tax morality theory. The qualitative approach allowed the assessment of subjective questions of the interviewees and, thus, obtaining the moral determinants of this professional class concerning tax aspects. Based on the findings of the study, it is possible to highlight the need for the involved actors to provide greater clarity in tax information, both on the rules and interpretations of legislation and on the destination of collected resources. Through a set of recommended measures based on the study results, health professionals can be influenced by the image of trust and synergy and, thus, show interest and willingness to be up to date with their taxes and increasingly contribute to the population's health