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O Risco Moral Como Estã Mulo Para Evasãƒo Fiscal

Author

Listed:
  • Rafael Martins Noriller
  • Helder Kiyoshi Kashiwakura
  • César Augusto Tibúrcio Silva

Abstract

O presente artigo objetiva verificar a influência de um estímulo como mecanismo facilitador da evasão fiscal. Para tanto, utilizou-se o risco moral com foco na evasão fiscal. Os dados foram coletados através de um questionário. Na análise foram realizados testes econométricos com teste de hipótese. A partir da pesquisa contando com uma amostra de 81 respondentes, ficou evidente que o risco moral afeta o comportamento ético das pessoas em três situações propostas. Conclui-se que o estímulo para o risco moral exerce influência para evasão fiscal e, por consequência, o comportamento aético.

Suggested Citation

  • Rafael Martins Noriller & Helder Kiyoshi Kashiwakura & César Augusto Tibúrcio Silva, 2017. "O Risco Moral Como Estã Mulo Para Evasãƒo Fiscal," Contribuciones a las Ciencias Sociales, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 2017-03, March.
    • Handle: RePEc:erv:coccss:y:2017:i:2017-03:09
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