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Ana Araujo
University of Minho – Department of Economics
Paulo Jorge Reis Mourão
University of Minho – Department of Economics & NIPE
Pedro Daraujo
University of São Paulo – Brazil / University of Munster-WWU – Germany
Vol 29 No 1 (2020), Articles, pages 1-20
Submitted: 17-02-2020 Accepted: 10-05-2020 Published: 29-05-2020
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This article discusses the four dimensions generating fiscal illusion through a survey answered by a sample of the population of the northern region of Portugal. The surveyed dimensions were (1) bias in the taxpayers' perception of the costs and benefits of public programs; (2) ignorance or inattention about the fiscal reality (like about tax structure or associated collection); (3) taking advantage of the taxpayer's timing and expectations for an optimized tax collection; and (4) association of the surrounding socioeconomic reality with the tax structure. The results show that the most serious dimension present among the analyzed Portuguese taxpayers is the relative lack of attention to fiscal reality. Through an analysis using appropriate tests, it was observed that some dimensions, such as education and taxpayer income, significantly influence the individual risk of fiscal illusion.

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