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Authors
Advisor(s)
Abstract(s)
A presente dissertação aborda sobre uma análise ao Cumprimento Fiscal e às Novas Tecnologias: Perceção dos Contribuintes e da Autoridade Tributária e Aduaneira, tendo como objetivo analisar o comportamento dos contribuintes individuais perante as obrigações tributárias.
O desenvolvimento das sociedades e a complexidade do sistema fiscal, a crescente evolução da educação e consciencialização dos contribuintes perante os impostos e medidas fiscais, conduziram a alterações no comportamento dos contribuintes relativamente à perceção do cumprimento fiscal.
Uma vez que a obrigação de pagar impostos é um dever moral e fundamental de cidadania, tornou-se relevante perceber, porque é que os cidadãos não cumprem com as suas obrigações fiscais, mas também porque tantos cidadãos cumprem as suas obrigações fiscais, quando as penalizações e probabilidade de deteção se consideram tão baixas. O interesse pelas motivações associadas ao cumprimento fiscal e a transformação digital, poderão estar relacionadas com a relação existente entre os cidadãos.
Uma vez que a complexidade é cada vez mais reconhecida nos sistemas fiscais, é importante perceber os custos de cumprimento envolventes num sistema fiscal, visando a simplificação fiscal e a minimização dos custos de tributação.
The present dissertation deals with an analysis of Tax Compliance and New Technologies: Perception of Taxpayers and the Tax and Customs Authority, aiming to analyze the behavior of individual taxpayers regarding tax obligations. The development of societies and the complexity of the tax system, the increasing evolution of education and awareness among taxpayers regarding taxes and fiscal measures, have led to changes in taxpayers’ behavior regarding the perception of tax compliance. Since the obligation to pay taxes is a moral and fundamental duty of citizenship, it has become relevant to understand why citizens do not fulfil their tax obligations, but also why so many citizens comply with their tax obligations when penalties and the probability of detection ate considered so low. Interest in the motivations associated with tax compliance and digital transformation may be related to the relationship existing among citizens. As complexity is increasingly recognized in tax systems, it is important to understand the compliance costs inherent in a tax system, aiming for tax simplification and the minimization of taxation costs.
The present dissertation deals with an analysis of Tax Compliance and New Technologies: Perception of Taxpayers and the Tax and Customs Authority, aiming to analyze the behavior of individual taxpayers regarding tax obligations. The development of societies and the complexity of the tax system, the increasing evolution of education and awareness among taxpayers regarding taxes and fiscal measures, have led to changes in taxpayers’ behavior regarding the perception of tax compliance. Since the obligation to pay taxes is a moral and fundamental duty of citizenship, it has become relevant to understand why citizens do not fulfil their tax obligations, but also why so many citizens comply with their tax obligations when penalties and the probability of detection ate considered so low. Interest in the motivations associated with tax compliance and digital transformation may be related to the relationship existing among citizens. As complexity is increasingly recognized in tax systems, it is important to understand the compliance costs inherent in a tax system, aiming for tax simplification and the minimization of taxation costs.
Description
Mestrado em Fiscalidade
Keywords
Cumprimento fiscal Complexidade Custos de cumprimento Novas tecnologias Sistema fiscal Tributação Tax compliance Complexity Compliance costs New technologies Tax system Taxation
Citation
Santos, A. L. (2023) O cumprimento fiscal e novas tecnologias: perceção dos contribuintes e da Autoridade Tributária e Aduaneira. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa.