VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap
DOI:
https://doi.org/10.5007/2175-8069.2023.e84913Keywords:
Tax gap, SPED project, Tax complianceAbstract
The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its impact on revenue. In this context, this study focused on assessing whether the implementation of SPED had an impact on the ICMS tax gap, from the perspective of tax auditors, using the PLS-SEM structural equation modeling technique. As a result, the significant influence of the tax gap determinants presented in the literature and SPED on the ICMS tax gap was observed, with emphasis on more agile and comprehensive inspections, greater access to taxpayer information, influence on the taxpayer's decision to reduce the portion of amounts to be withheld and the identification of those who declare amounts lower than those due, contributing with legislators and tax authorities in the development of policies to optimize collection.
References
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Taxation: critical perspectives on the world economy, 3, 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J. (2019). What motivates tax compliance?. Journal of Economic Surveys, 33(2), 353-388. https://doi.org/10.1111/joes.12272
Alm, J. (2021). Tax evasion, technology, and inequality. Economics of Governance, 22(4), 321-343. DOI: https://doi.org/10.1007/s10101-021-00247-w
Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. KYKLOS-BERNE-, 48, 3-3. https://doi.org/10.1111/j.1467-6435.1995.tb02312.x
Alm, J., & McKee, M. (2006). Audit certainty, audit productivity, and taxpayer compliance. National Tax Journal, 59(4), 801-816. https://doi.org/10.17310/ntj.2006.4.03
Alm, J., Cherry, T., Jones, M., & McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(4), 577-586. https://doi.org/10.1016/j.joep.2010.03.018
Alm, J., & Soled, J. A. (2017). W(h)ither the Tax Gap. Wash. L. Rev., 92, 521. https://dx.doi.org/10.2139/ssrn.2978215
Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1-38. DOI: https://doi.org/10.1257/pol.20160229
Becker, G. S. (1968). Crime and punishment: An economic approach. In The economic dimensions of crime (pp. 13-68). Palgrave Macmillan, London. DOI: https://doi.org/10.1007/978-1-349-62853-7_2
Bird, R. M. (2015) Improving Tax Administration in Developing Countries. Journal of Tax Administration, v. 1, n. 1, p. 23–45. Recovered of http://jota.website/index.php/JoTA/article/view/8.
Bird, R. M., & Zolt, E. M. (2008). Technology and taxation in developing countries: From hand to mouse. National Tax Journal, 61(4), 791-821. DOI: https://doi.org/10.2139/ssrn.1086853
Chin, W. W., Marcolin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 14(2), 189-217. https://doi.org/10.1287/isre.14.2.189.16018
Cohen, A. (1999). Relationships among five forms of commitment: An empirical assessment. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 20(3), 285-308. https://doi.org/10.1002/(SICI)1099-1379(199905)20:3<285::AID-JOB887>3.0.CO;2-R
Creswell, J. W., & Creswell, J. D. (2021). Projeto de pesquisa: Métodos qualitativo, quantitativo e misto. Penso Editora.
Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457. https://doi.org/10.1016/j.jebo.2008.02.010
Doran, M. (2009). Tax penalties and tax compliance. Harv. J. on Legis., 46, 111. Recovered of http://ssrn.com/abstract=1314401.
Feld, L. P., & Frey, B. S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102-120. https://doi.org/10.1111/j.1467-9930.2007.00248.x
Fiscalis tax gap project group (2016). The concept of Tax Gaps - Report on VAT Gap Estimations. FISCALIS 2020 programme - European Commission - Directorate General for Taxation and Customs Union (DG TAXUD), n. March 2016, p. 100.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), pp. 382-388. https://doi.org/10.2307/3150980
Gemmell, N., & Hasseldine, J. (2012). The tax gap: a methodological review (Vol. 20, pp. 203-231). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-7497(2012)0000020011
Geron, C. M., Finatelli, J. R., Faria, A. C., & Romeiro, M. do C. (2011). SPED – Sistema Público de Escrituração Digital: Percepção dos contribuintes em relação os impactos de sua adoção. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 5(2), 44–67. https://doi.org/10.17524/repec.v5i2.343
Gonçalves, A., Nascimento, L., Bouzada, M., & Pitassi, C. (2016). Fatores que impactam na adoção e implementação do SPED na avaliação dos gestores das empresas brasileiras. Journal of Information Systems and Technology Management, 13(2), 193-218. http://dx.doi.org/10.4301/S1807-17752016000200003
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. Bookman editora.
Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European business review, 26(2), 106-121. https://doi.org/10.1108/EBR-10-2013-0128
Hoopes, J. L., Mescall, D., & Pittman, J. A. (2012). Do IRS audits deter corporate tax avoidance?. The accounting review, 87(5), 1603-1639. https://doi.org/10.2308/accr-50187
Johnson, C., Masclet, D., & Montmarquette, C. (2010). The effect of perfect monitoring of matched income on sales tax compliance: An experimental investigation. National Tax Journal, 63(1), 121-148. https://doi.org/10.17310/ntj.2010.1.05
Keen, M., & Smith, S. (2006). VAT fraud and evasion: What do we know and what can be done?. National Tax Journal, 59(4), 861-887. https://doi.org/10.17310/ntj.2006.4.07
Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87-92. https://doi.org/10.1177/0963721413516975
Lagioia, U. C. T., Araújo, I. J. C. D., Alves Filho, B. D. F., Barros, M. A. B., & Nascimento, S. G. O. D. A. S. D. (2011). Aplicabilidade da Lei de Newcomb-Benford nas fiscalizações do imposto sobre serviços-ISS. Revista Contabilidade & Finanças, 22, 203-224. https://doi.org/10.1590/S1519-70772011000200006
Lederman, L. (2010). Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, Fordham Law Review, 78. Available at: https://ir.lawnet.fordham.edu/flr/vol78/iss4/3
Lederman, L. (2018). Does enforcement reduce voluntary tax compliance. BYU L. Rev., 623. Recovered of https://www.repository.law.indiana.edu/facpub/2732.
McManus, J., & Warren, N. (2006). The case for measuring tax gap. eJTR, 4, 61. Recovered of https://www.researchgate.net/publication/256069238_The_Case_for_Measuring_the_Tax_Gap.
Mazur, M. J., & Plumley, A. H. (2007). Understanding the tax gap. National Tax Journal, 60(3), 569-576. DOI: https://doi.org/10.17310/ntj.2007.3.14
Morse, S. C. (2008). Using salience and influence to narrow the tax gap. Loy. U. Chi. LJ, 40, 483. Recovered of https://ssrn.com/abstract=1139891.
Murphy, R. (2019). The European tax gap. A report for the Socialists and Democrats Group in the European Parliament. Global Policy.
Pomeranz, D. (2015). No taxation without information: Deterrence and self-enforcement in the value added tax. American Economic Review, 105(8), 2539-69. DOI: https://doi.org/10.1257/aer.20130393
Raczkowski, K. (2015). Measuring the tax gap in the European economy. Journal of Economics & Management, 21, 58-72. Recovered of https://www.researchgate.net/publication/301803819_Measuring_the_Tax_Gap_in_the_European_Economy.
Raczkowski, K., & Mróz, B. (2018). Tax gap in the global economy. Journal of Money Laundering Control. DOI: https://doi.org/10.1108/JMLC-12-2017-0072
Ringle, C. M., Da Silva, D., & de Souza Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. https://doi.org/10.5585/remark.v13i2.2717
Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904-54. DOI: https://doi.org/10.1257/jel.20181437
Telle, K. (2013). Monitoring and enforcement of environmental regulations: Lessons from a natural field experiment in Norway. Journal of Public Economics, 99, 24-34. https://doi.org/10.1016/j.jpubeco.2013.01.001
Toder, E. (2007). What is the tax gap?. Tax Notes, 117(4), 367-378. https://doi.org/10.17310/ntj.2007.3.14
Warren, N. (2019). Estimating tax gap is everything to an informed response to the digital era. eJournal of Tax Research, 16(3), 536-577. https://dx.doi.org/10.2139/ssrn.3200838
Wu, R. S., Ou, C. S., Lin, H. Y., Chang, S. I., & Yen, D. C. (2012). Using data mining technique to enhance tax evasion detection performance. Expert Systems with Applications, 39(10), 8769-8777. https://doi.org/10.1016/j.eswa.2012.01.204
Downloads
Published
How to Cite
Issue
Section
License
Os Direitos Autorais para artigos publicados neste periódico são do autor, com direitos de primeira publicação para a Revista. Em virtude de aparecerem nesta Revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais, de exercício profissional e para gestão pública. A Revista adotou a licença Creative Commons Atribuição 4.0 Internacional - CC BY NC ND. Esta licença permite acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos desde que com a citação da fonte, atribuindo os devidos créditos de autoria. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores. Autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou um capítulo de livro).
Esta obra está licenciada sob uma Licença Creative Commons.