Fatores que influenciam a conformidade tributária

Abstract

Tax compliance is a cornerstone of state financing and the promotion of economic and social development, influenced by economic, institutional, social, and behavioral factors. This study examines the factors influencing tax compliance by analyzing the relationships among penalties, trust in tax authorities, social norms, tax morale, and compliance.The research was conducted in three complementary stages, resulting in three outputs. The first involved a systematic literature review using the Web of Science database, covering 124 articles published between 2002 and 2024; this identified key determinants of tax morale and tax compliance, such as culture, religiosity, education, social norms, penalties, trust in authorities, and tax fairness and complexity. The second output proposed and empirically validated an explanatory model based on the Slippery Slope Framework, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM). The study utilized a sample of 329 respondents, consisting predominantly of business managers, accountants, and students in management-related fields.The results demonstrated the model's high explanatory power, with R² values of 0.542 for tax morale and 0.755 for tax compliance. It was found that tax morale exerts a positive and significant influence on tax compliance (β = 0.869; p < 0.001), while trust in tax authorities (β= 0.472; p < 0.001) and social norms (β = 0.432; p < 0.001) showed positive effects on tax morale. Conversely, the perception of penalties did not show a statistically significant influence (β = −0.040; p = 0.581). The results demonstrate that voluntary tax compliance is more strongly associated with institutional trust and social norms than with coercive mechanisms, thereby corroborating the premises of the Slippery Slope Framework. Finally, as a practical outcome of the research, a proposal was developed for an Initial and Continuing Training (FIC) course focused on tax education and the promotion of tax citizenship, aimed at public officials, tax professionals, taxpayers, and other interested parties. It is expected that these results will contribute to advancing the literature on tax behavior and provide insights for formulating more efficient public policies capable of strengthening voluntary compliance and the relationship of trust between the State and the taxpayer.