Tax Evasion Analysis: Perceptions from Brazilian Businessmen
Francisco Roberto Pinto, João Veríssimo Lisboa, Paulo César de Sousa Batista

Abstract
The survey sought to identify, in Brazilian businessmen, which perceptions influence the practice of tax evasion. Considering the limitations that prevented the search application throughout the national territory, the study was developed in two States with obvious differences in cultural, historical, demographic, geographical and economic aspects. The aim was verify that, despite these differences, the perceptions of entrepreneurs were similar. Questionnaires were applied at 240 enterprises of Santa Catarina and of Ceará, gazing micro, small, medium and large enterprises, industrial and commercial/services activities. For characterization of sample, data passed by descriptive statistical treatment. Inferential treatment was carried out using factorial analysis, analysis of variance and multiple linear regressions with stepwise option. The treatment leads to the conclusion that there are significant and widespread agreement with the statements that justify the practice of tax evasion; there is no significant difference in perception about the factors that influence the practice of tax evasion, whatever the segmentation made for entrepreneurs consulted (geographical location, size of company or industry); this practice is seen more as a strategic resource, either because it represents improvement of competitiveness (costs reduction), either because it is considered advantageous cost/benefit analysis.

Full Text: PDF