YEAR 2021 N.º 1
José Neves Cruz / Daniela Wilks / Pedro Sousa
Voluntary tax compliance; tax evasion; tax authority; tax moral; perceptions of justice; civic duty.
This paper explores the motivations that lead individuals to voluntary tax compliance. Based on the literature; it was analysed whether the act of asking for an invoice with the insertion of the buyer's tax identification number, which contributes to the control of tax evasion, is carried out for civic reasons. The research focused on several civic motivations, namely patriotic feelings, involvement with political institutions, tax moral, perceptions of justice, altruism and the influence of social norms. The quantitative and qualitative analyses of the information collected in a survey responded by a sample of Portuguese citizens with medium-high education levels led to the conclusion that fiscal policy measures that promote civic motivations increase voluntary tax compliance. Aspects such as tax moral and perceptions of justice influence citizens' tax behaviour. Therefore, the control of corruption and good governance, by promoting a spirit of civic duty, lead citizens to collaborate with the tax authority.