Os portugueses tranquilos: son os contribuíntes portugueses víctimas da ilusión fiscal?
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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.
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