Framework Proposal for the Analysis of Tax Illusion, Its Antecedents, and Consequents

The present research aims to propose a framework to analyze the fiscal illusion, its antecedents, and consequents from the perception of Brazilian taxpayers. In terms of methodological typology, this research was framed as descriptive, using the survey as a procedure and the approach to the quantitative problem through Structural Equation Modeling techniques. After adjusting the model, the results show a significant correlation between the constructs of fiscal illusion and open data and a significant correlation between budgetary governance and fiscal illusion and between fiscal governance and fiscal illusion. Based on the analysis involving fiscal illusion and citizen participation, we conclude that there is a significant relationship between the constructs. Furthermore, the proposed integrated model indicated the possibility of improvement in the adjustment indices by considering significant correlations between the constructs concerning open data and budgetary governance, open data and fiscal governance, and budgetary governance and fiscal governance. It is inferred that the validated framework constitutes an academic implication, addressing theoretical gaps and contributing practically and with a social purpose, making it possible to improve the functioning of public administration and the provision of efficient services.