Tax morale, Occupation and Income Level: an Analysis of Portuguese Taxpayers

• Autor(es): Sá, Cristina ; Martins, António ; Gomes, Carlos
• Data: 2013
• Identificador Persistente: http://hdl.handle.net/10316/23936
• Origem: Estudo Geral - Universidade de Coimbra
• Assunto(s): Tax morale - Portugal; Tax compliance - Portugal
• Tipo de Documento: Research paper
• Idioma: Inglês

Descrição

Tax morale is recognized as one of the most important variables to understand the levels of compliance obtained in most countries. This paper analyzes the impact of occupational status, income level, behavioral, political and psychological factors on tax morale level of Portuguese taxpayers. A sample of 1,514 Portuguese individuals was obtained from the European Values Study (EVS) developed in 2008. A factor analysis was used to extract the underlying dimensions of tax morale. Multiple regression analysis was used to explore the relationship between the dimensions revealed by factor analysis, occupational status, income level, and tax morale. The findings suggest that occupational status, income, political democratic system, individual satisfaction, trust in others, and individual´s identification with Portugal have a strong significantly effect on tax morale. Texto da comunicação apresentada a 3rd International Conference on Financial Management and Economics - ICFME 2013, Barcelona, Espanha,10-11 de agosto de 2013