Tax Morals and the Brazilian Citizen: Empirical Study

This study analyzes the tax morals of the Brazilian citizen, aiming to measure its level, as well as if there is a difference of the tax morals in the sociodemographic characteristics. Tax morale is an important determinant of compliance with tax legislation, so measure it and evaluate each aspect that determines it allows to strategize and ensure better fiscal conformity. The period of the survey was between the months of May and August of the year 2017, with 679 participants. The questionnaire adapted from the work of Torgler, Schaffner and MacIntyre (2007) and with multiple choice objective questions allowed the collection of data from individuals, and was applied indirectly, electronically, validated by the use of the alpha coefficient of Crombach. The results showed in medium terms a perception neutral or partially contrary to the practice of tax evasion. As far as gender is concerned, the results indicate that women generally have higher tax morals than men; As far as religion is concerned, it has been demonstrated that spiritists have higher tax morals compared to participants who have declared other religions; As far as education is concerned, it was realized that the higher the formal education, the higher the tax moral. It is concluded that the results obtained are relevant and meaningful, and certainly help to better understand the challenge of tax compliance, as well as subsidize new investigations on the subject, given the theoretical and social relevance, and the unprecedent research in Brazil.