ANALYSIS OF TAX DYNAMICS THROUGH A BEHAVIORAL MODEL FOR A MEDIUM-SIZED CITY

Authors

Keywords:

Behavior, Tax Compliance, Nudge, Public Administration

Abstract

This article aims to develop and test an innovative model that explains how behavioral antecedents lead to the intention and implementation of the IPTU tax payment to the municipality of Ribeirão das Neves. As a methodology, it is evident that, from the theoretical references, an analysis model was created and adapted, consisting of nine dimensions (constructs) and 44 indicators (measured variables). Based on this analytical model, a questionnaire for a survey applied to taxpayers. As main results, it was verified that the causal model allowed to analyze the influence of behavioral aspects in the determination of the intentions and realization of the IPTU payment, being validated by the data from the survey research. Additionally, hypotheses regarding directions and intensities were tested and validated. The theoretical/methodological contributions of the study consisted of contributing to an examination of the theoretical foundations of the model used, representing yet another empirical support for the presented model, contributing to its robustness. As social and management contributions, a model and its application are presented, constituting a management and planning instrument for medium-sized municipalities, allowing to deal with tax compliance in the fight against IPTU payment evasion.

Author Biographies

Wanderley Ramalho, Pedro Leopoldo Foundation

Doctorate in Administration, by CEPEAD of the Federal University of Minas Gerais

Master of Arts in International Affairs (Major: Economics; 1st minor: Industrial and Systems Engineering; 2nd minor:  Political Science), from the Center for International Studies – Ohio University – USA . Title of Master in Economics recognized and validated by the Collegiate Postgraduate Studies at CEDEPLAR/UFMG.

Degree in Civil Engineering by the School of Engineering at UFMG

Specialization in Economic Engineering by the Institute of Economic Engineering and Administration - INEA

Specialization in Regional Economics by the Center for Development and Regional Planning – CEDEPLAR at UFMG

Professor and Researcher in the Professional Master's Degree in Administration at FPL Educacional

MS Fabiano Augusto Gomes, Tax Auditor of the Municipal Revenue of the municipality of Ribeirão das Neves

Master in Business Administration, Pedro Leopoldo Foundation

Degree in Information Technology from Newton Paiva University Center

José, Pedro Leopoldo Foundation and UNIFATEC PR

PhD in Business Economics, by Universitat Autònoma de Barcelona, Barcelona - Spain

MS in Administration/International Business, by Fundação Getúlio Vargas - EAESP - SP - Brazil

Degree in Administration, by FCCMS - Juiz de Fora

Professor and Researcher at the Pedro Leopoldo Foundation and UNIFATEC PR

Prof. Retired from UFMG

Former Professor at the Federal University of Viçosa and the Federal University of Juiz de Fora

Chief Editor of Journal of Management & Technology

Salette Silveira Azevedo, Academic Director of the Faculty of Pinhais – FAPI

PhD student at the Federal Technological University of Paraná -UTFPR.

Master in Business Administration from Fundação Pedro Leopoldo – FPL

MBA in Business Finance from FGV

MBA in Academic and University Management from Faculdade Arnaldo de Belo Horizonte

Post-Graduation in Business Management from Fundação Dom Cabral

Postgraduate in Quality Management from the Federal University of Paraná

Graduate in School Management from the Open University of Brazil - UAB

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Published

22/02/24

Issue

Vol.22 N° 1 - Janeiro/Março 2023

Section

Artigos

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