Os portugueses tranquilos: son os contribuíntes portugueses víctimas da ilusión fiscal?
Barra de artigos
Contido principal do artigo
Resumo
Este artigo analiza as catro dimensións que xeran ilusión fiscal a través dunha enquisa respondida por unha mostra da poboación da rexión norte de Portugal. As dimensións enquisadas foron: (1) nesgo na percepción dos contribuíntes dos custos e beneficios dos programas públicos; (2) ignorancia ou falta de atención sobre a realidade fiscal (como sobre a estrutura tributaria ou a recadación asociada); (3) aproveitar o calendario e as expectativas do contribuínte para unha recadación de impostos optimizada; e (4) asociación da realidade socioeconómica circundante coa estrutura fiscal. Os resultados mostran que a dimensión máis grave presente entre os contribuíntes portugueses analizados é a relativa falta de atención á realidade fiscal. A través dunha análise utilizando probas apropiadas, observouse que algunhas dimensións, como a educación e os ingresos dos contribuíntes, inflúen significativamente no risco individual de ilusión fiscal.
Palabras chave
Citado por
Detalles do artigo
Citas
ACEA (2019). ACEA Tax Guide 2019. Brussels, Belgium: European Automobile Manufacturers Association. Recuperado de https://www.acea.be/uploads/news_documents/ACEA_Tax_Guide_2019.pdf
Bardhan, P., & Mookherjee, D. (2005). Decentralizing antipoverty program delivery in developing countries. Journal of Public Economics, 89(4), 675-704. DOI: https://doi.org/10.1016/j.jpubeco.2003.01.001
Blaufus, K., Bon, J., Hundsdoerfer, J., Sielaff, C., Kiesewetter, D., & Weimann, J. (2015). Perception of income tax rates: evidence from Germany. European Journal of Law and Economics, 40, 457-478.
Brumby, J. (1999). Budgeting reforms in OECD member countries. In S. Schiavo Campo & D. Tommasi, Managing government expenditure (pp. 486-508). Manila, Philippines: Asian Development Bank (ADB). Recuperado de https://www.adb.org/sites/default/files/publication/27901/managing-government-expenditure.pdf
Buchanan, J. (1960). Fiscal theory and political economy. Durham, NC: University of North Carolina Press.
Christensen, A., Weihrich, S., & Newman, M. (1994). The impact of education on perceptions of tax fairness. Advances in Taxation, 6, 63-94.
Costa, L. (2017). Literacia fiscal: Importância e perceção – Peniche. (Master Dissertation). Lisboa, Portugal: Instituto Superior de Economia e Gestão. Recuperado de https://comum.rcaap.pt/bitstream/10400.26/23044/1/LITERACIA%20FISCAL%20%e2%80%93%20IMPORT%c3%82NCIA%20E%20PERCE%c3%87%c3%83O%20%e2%80%93%20PENICHE.pdf
Da Empoli, D. (2002). The theory of fiscal illusion in a constitutional perspective. Public Finance Review, 30(5), 377-384. DOI: https://doi.org/10.1177/109114210203000504
Dell’Anno, R., & Mourão, P. (2012). Fiscal illusion around the world: An analysis using the structural equation approach. Public Finance Review, 40(2), 270-299. DOI: https://doi.org/10.1177/1091142111425226
Direção Geral do Orçamento (DGO, 2017). Síntese de execução orçamental. Dezembro/2017. Lisboa, Portugal: DGO.
Dollery, B. E., & Worthington, A. C. (1995). State expenditure and fiscal illusion in Australia: A test of the revenue complexity, revenue elasticity and flypaper hypotheses. Economic Analysis and Policy, 25(2), 125-140. DOI: https://doi.org/10.1016/S0313-5926(95)50021-9
Dollery, B. E., & Worthington, A. C. (1996). The empirical analysis of fiscal illusion. Journal of Economic Surveys, 10(3), 261-297. DOI: https://doi.org/10.1111/j.1467-6419.1996.tb00014.x
Downs, A. (1960). Why the government budget is too small in a democracy. World Politics, 12(4), 541-563. DOI: https://doi.org/10.2307/2009337
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387-402. DOI: https://doi.org/10.1016/0167-4870(96)00015-3
Fasiani, M. (1949). Contributi di Pareto allascienzadellefinanze. Giornale degli Economisti e Annali di Economia, 8(3-4), 129-173.
Ferreira, A. P. (2013). Atitude e percepção dos impostos-o caso português. (Master Dissertation). Porto, Portugal: Universidade do Porto, Faculdade de Direito. Recuperado de https://repositorio-aberto.up.pt/bitstream/10216/69842/2/25409.pdf
Fischer, C. M., Wartick, M., & Mark, M. (1992). Detection probability and tax compliance: A review of the literature. Journal of Accounting Literature, 11(2),1-46.
Fochmann, M., & Weimann, J. (2013): The effects of tax salience and tax experience on individual work efforts in a framed field experiment. FinanzArchiv/Public Finance Analysis, 69(4), 511-542. DOI: http://doi.org/10.1628/001522113X675692
Hammar, H., Jagers, S. & Nordblom, K. (2008). Attitudes towards tax levels: A multi tax comparison. Fiscal Studies, 29(4), 523-543. DOI: http://doi.org/10.1111/j.1475-5890.2008.00084.x
Heyndels, B., & Smolders, C. (1995). Tax complexity and fiscal illusion. Dordrecht, Netherlands: Kluwer Academic Press.
Huot, R. (1992). La pratique de recherche en sciences humaines. Boucherville, QC: Gaëtan Morin.
Jones, L. R., & Thompson, F. (1999). Public management: Institutional renewal for the twenty first century. Stamford, CT: Elsevier JAI Press.
Klerman, D. (2017). Takings, fiscal illusion, and the median voter. Journal of Institutional and Theoretical Economics (JITE), 173(1), 71-76. DOI: http://doi.org/10.1628/093245616X14743741664872
Magee, S. P., Brock, W. A., & Young, L. (1989). Black hole tariffs and endogenous policy theory. Cambridge University Press.
Malhotra, N. K. (2012). Pesquisa de marketing: Uma orientação aplicada. Bookman Editora.
McCulloch, J. (1845/1975). A treatise on the practical influence of taxation and the funding system. Edinburgh, Scotland: Scottish Academic Press and Holmes & Meier.
Mei Tan, L., & Chin-Fatt, C. (2000). The impact of tax knowledge on the perceptions of tax fairness & attitudes towards compliance. Asian Review of Accounting, 8(1), 44-58. DOI: https://doi.org/10.1108/eb060720
Mill, J. S. (1848/1857). Principles of political economy with some of their applications to social philosophy. George Manchester, England: Routledge.
Mourão, P. (2008). Towards a Puviani’s fiscal illusion index. Hacienda Pública Española, 187(4), 49-86.
Mourão, P. (2010). Fiscal illusion causes fiscal delusion–Please be careful! In S. Tenereiro de Magalhães, H. Jahankhani & A. G. Hessami (Eds.), Global Security, Safety, and Sustainability. ICGS3 2010. Communicacións in Computer and Information Science, 92 (pp. 232-237). Berlin and Heidelberg, Germany: Springer. Recuperado de https://link.springer.com/chapter/10.1007/978-3-642-15717-2_25
Munley, V. G., & Greene, K. V. (1978). Fiscal illusion, the nature of public goods and equation specification. Public Choice, 33(1), 95-100. DOI: http://doi.org/10.1007/BF00123948
Nabais, J. C. (2003). Direito fiscal, vol. 2. Coimbra, Portugal: Almedina. National Institute of Statistics of Portugal (INE, 2019). Destaque - Contas nacionais trimestrais por setor institucional (4º trimestre de 2018). Lisboa, Portugal: INE.
Oates, W. E. (1985). On the nature and measurement of fiscal illusion: A survey. College Park, MD: Universiy of Maryland, Department of Economics.
Oates, W. E. (1988). On the nature and measurement of fiscal illusion: A survey. In G. Brennan, B. S. Crewel & P. Groenwegen (Eds.), Taxation and fiscal federalism: Essays in Honour of Russell Mathews. Canberra, Australia: Australian National University Press
Oberholzer, R. (2007). Perceptions of taxation: A comparative study of different population groups in South Africa. (Doctoral Dissertation). Pretoria, South Africa: University of Pretoria.
OECD (2019). Risks that matter: Main findings from the 2018 OECD risks that matter survey. Paris, France: OECD. Recuperado de www.oecd.org/social/risks-that-matter.htm
Palil, M. R. (2005). Does tax knowledge matters in self-assessment systems? Evidence from Malaysian tax administrative. Journal of American Academy of Business, 6(2), 80-84.
Peacock, A. (1997). Public choice analysis in historical perspective. Cambridge, England: Cambridge University Press. DOI: https://doi.org/10.1017/CBO9780511559532
Pommerehne, W. W., & Schneider, F. (1978). Fiscal illusion, political institutions, and local public spending, Kyklos, 31(3), 381-408. DOI: https://doi.org/10.1111/j.1467-6435.1978.tb00648.x
Puviani, A. (1903). Teoria della illusione finanziaria. Palermo, Italy: Sanaron.
Ricardo, D. (1820/1951). Funding systems. In P. Sraffa (Ed.), The works and correspondences of David Ricardo, vol. 4, Pamphlets and papers 1815-1823. Cambridge, England: Cambridge University Press.
Robbins, S.P. (2001). Organisational behaviour. 9th ed. Upper Saddle River, NJ: Prentice Hall.
Sanandaji, T., & Wallace, B. (2010). Fiscal illusion and fiscal obfuscation: An empirical study of tax perception in Sweden. IFN Working Paper No. 837. Stockholm, Sweden: Research Institute of Industrial Economics (IFN). DOI: http://dx.doi.org/10.2139/ssrn.1619268
Sausgruber, R., & Tyran, J. R. (2005). Testing the Mill hypothesis of fiscal illusion. Public Choice, 122(2), 39-68. DOI: http://dx.doi.org/10.2139/ssrn.699962
Schmoelders, G. (1960). Das Irrationale in der öffentlichen Finanzwirtschaft. Hamburg, Germany: Rowohlt.
Sousa, R. A. S. (2016). A descentralização e as finanças públicas - Contributo da qualidade da governação. (Master Dissertation). Porto, Portugal: Universidade do Porto.
Stiglitz, J. (2015). Economics of the public sector. New York, NY: W. W. Norton.
Tanzi, V. (2011). Government versus markets: The changing economic role of the state. New York, NY: Cambridge University Press.
Tremblay, A. (1991). Sondages. Boucherville, QC: Gaëtan Morin.
Turnbull, G. K. (1998). The overspending and flypaper effects of fiscal illusion: Theory and empirical evidence. Journal of Urban Economics, 44(1), 1-26. DOI: https://doi.org/10.1006/juec.1997.2056
Varela, P. S., Martins, G. D., & Fávero, L. P. L. (2010). Ineficiência do gasto público e ilusão fiscal: Uma avaliação do flypaper effect na atenção básica à saúde. IV Congresso ANPCONT. Anais, Natal, Brasil.
Vitorino, A. F. M. (2016). Ilusão fiscal: Uma análise comparativa para os países da UE. (Master Dissertation). Porto, Portugal: Universidade do Porto.
Wagner, R.E. (1976). Revenue structure, fiscal illusion and budgetary choice. Public Choice, 25, 45-46. DOI: http://doi.org/10.1007/BF01726330
Wang, X., & Bohn, F. (2019). Pension reserve fund, political budget cycles and fiscal illusion. European Journal of Political Economy, 56, 62-73. DOI: https://doi.org/10.1016/j.ejpoleco.2018.07.002
White, R. A., Curatola, A. P., & Samson, W. D. (1990). A behavioral study investigating the effect of knowledge of income tax laws and tax policy on individual perceptions of federal income tax fairness. Advances in Taxation, 3, 165-185.
Winter, S., & Mouritzen, P. (2001). Why people want something for nothing: The role of asymmetric illusion. European Journal of Political Research, 39, 109-43. DOI: https://doi.org/10.1023/A:1007185029456
Artigos máis lidos do mesmo autor/a(s)
- Óscar Rodil-Marzábal, María del Carmen Sánchez-Carreira, Paulo Jorge Reis Mourão, Marta Gancarczyk, As eurorrexións en perspectiva: vellos problemas e novos retos para a cooperación , Revista Galega de Economía: Vol 31 No 2 (2022): Número Extraordinario. As eurorrexións en perspectiva: Vellos problemas e novos retos para a cooperación