Resumo

Tax collection is crucial for the functioning of modern societies, funding essential public services such as healthcare and education. However, a lack of awareness about its importance can lead to tax noncompliance, harming the tax system. These behaviors are influenced by behavioral factors that were previously guided by theories of unlimited rationality decision-making. With advancements in the field of behavioral economics and finance, studies have sought to adapt them to taxpayer behavior, but it remains a developing field, especially in Brazil.

Research has aimed to advance the field of taxpayer behavior by exploring central variables such as cultural, social, familial, physiological, neurological, political, and cognitive influences that can affect the dynamics of tax compliance and, consequently, the development of a country. Thus, this article seeks to understand the perceptions of some Brazilian taxpayers regarding taxes, considering the influence of individual beliefs, perceptions, and meanings on tax decision-making.

Theories like rational choice and bounded rationality help understand decisions considering rational, psychological, and social factors (VON NEUMANN; MORGENSTERN, 1947; SIMON, 1955). Expected utility theory suggests taxpayers decide based on perceived social benefits and coercive pressures, while prospect theory indicates subjectivity along with the perception of gains and losses affect fiscal decisions (KAHNEMAN; TVERSKY, 1979). Factors such as country satisfaction, personal aspects, and trust in authorities influence these decisions and a country’s compliance (KIRCHLER, HOELZL; WAHL, 2008).

The methodology employed a qualitative and constructivist approach centered on discourse analysis to explore perceptions of taxes. It focused on non-exempt taxpayers with incomes between R$ 2,112.01 and R$ 4,664.68 to obtain representative views on direct taxes. Seven semi-structured interviews were conducted via Google Meet, recorded, and transcribed, with categorized analysis following Galiazzi and Sousa (2019).

In light of the facts and objectives, the discussion was structured around three themes: 1) The relationship between taxpayers and the government to analyze perceptions of public utility, justice, equity, and trust in the state; 2) Intrapersonal and interpersonal factors to examine the sense of duty, engagement, expectations, dissatisfaction, and perceptions of efficient management; and 3) Adherence to noncompliance to explore how culture, ethics, and morality influence tendencies toward aggressive tax avoidance and evasion.

The conclusions indicate that opinions on the management of public services and trust in resource administration are essential for tax compliance in Brazil. Well-managed public services encourage voluntary tax payments, while poor management and lack of transparency lead to tax evasion. Ethics and a sense of duty also influence taxpayers. To improve tax compliance, the government should focus on transparency and communication regarding the benefits of taxation. However, without changes in trust and ethical approaches, coercion may be effective due to fear of legal penalties.

SIMON, Herbert A. A behavioral model of rational choice. The quarterly journal of economics, p. 99-118, 1955. VON NEUMANN, John; MORGENSTERN, Oskar (1944). Theory of games and economic behavior, Princeton: Princeton University Press. Second edition, 1947. KAHNEMAN, Daniel; TVERSKY, Amos. Prospect theory: An analysis of decision under risk. Econometrica, v. 47, n. 2, p. 363-391, 1979. KIRCHLER, E.; HOELZL, E.; WAHL, I. Enforced versus voluntary tax compliance: The ‘‘slippery slope’’ framework. Journal of Economic Psychology, 29(2), p. 210-255, 2008