Why to Order the Fiscal Notice? The influence of the campaign your note is money on tax awareness

What motivates taxpayer to ask for the tax invoice? This paper  aimed to verify how the campaign from Ceará “Sua Nota Vale Dinheiro” makes its participants aware of the social significance of requesting the tax document. For such purpose, the author replicated statistical model used in a public poli...

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Bibliographic Details
Main Author: Getúlio Tito Pereira de Oliveira
Format: Article
Language:English
Published: Universidade Federal de Santa Catarina 2018-12-01
Series:Revista de Ciências da Administração : RCA
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/adm/article/view/52912
Description
Summary:What motivates taxpayer to ask for the tax invoice? This paper  aimed to verify how the campaign from Ceará “Sua Nota Vale Dinheiro” makes its participants aware of the social significance of requesting the tax document. For such purpose, the author replicated statistical model used in a public policy study of nature – “Todos Com a Nota / Pernambuco” – to measure the proportion of participants aware of the campaign. Researchers obtained behavioral data through the application of a survey with a sample of 391 users. By means of inferences statistics it was possible to estimate that this policy makes citizens aware of the social value on demanding the invoice in a proportion that varies between 2.02% and 5.99% of its active participants. Regarding to the replication of the adopted research design, the obtained results were statistically consistent with the original model, making possible the comparative evaluation of the results.
ISSN:1516-3865
2175-8077