O impacto do imposto sobre o Rendimento das Pessoas Singulares (IRS) na vida dos contribuintes
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Data
2017
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O Código do Imposto sobre o Rendimento das Pessoas Singulares (IRS) entrou
em vigor em 1 de janeiro de 1989 e foi aprovado pelo Decreto-Lei 442-A/88 de 30 de
novembro. Desde a sua publicação tem vindo a ser reajustado segundo a realidade
económico-social do País, por ser, um imposto com grande impacto na sociedade
portuguesa.
Este estudo tem como objetivo analisar o impacto que estas alterações/medidas
fiscais, têm tido na vida dos contribuintes.
Trata-se de um estudo observacional descritivo, tendo como instrumento base
um questionário de autopreenchimento que analisa a opinião e os comportamentos dos
inquiridos. A recolha de dados foi realizada junto dos contribuintes localizados em dez
municípios (Lisboa, Sintra, Loures, Barreiro, Moita, Sesimbra, Almada, Montijo, Palmela
e Setúbal) da Área Metropolitana de Lisboa (NUTS II), durante o período de dezembro
de 2017 e janeiro de 2018.
Participaram no estudo 150 indivíduos, maioritariamente do género feminino
(72%), com predominância das faixas etárias entre os 20 aos 29 anos e dos 40 aos 49
anos, tendo a amostra um elevado grau de escolaridade.
Após a recolha de dados realizou-se uma análise bivariada que verificou a
consistência interna do coeficiente α de Cronbach é de α = 0,80, indicando este que as
variáveis apresentam uma boa consistência interna e com uma moderada a elevada
fiabilidade dos dados obtidos.
De seguida, realizou-se também várias análises aplicando um teste de
independência do Qui-Quadrado (χ2) verificando que o nível de escolaridade se relaciona
significativamente com as várias questões apresentadas no estudo.
Conclui-se, que as medidas, em sede de IRS, vieram melhorar o cumprimento
das obrigações fiscais, no entanto observou-se a necessidade de uma maior clareza em
determinados conteúdos e regras, para melhorar o entendimento dos contribuintes.
The individual Income Tax Code (IIT) entered into force on 1st January 1989 and was approved by Decree-Law 442-A/88 of 30th November. Since its publication it has suffered several readjustments in accordance to the economic and social reality of the country, for being, a tax with great impact on Portuguese society. This study has as an objective to analyze the impact these changes/fiscal measures have had on taxpayers’ lives. This is a descriptive observational study, based on a self-completion questionnaire that analyzes the opinion and behaviors of the respondents. The data collection was carried out among taxpayers located in ten municipalities (Lisbon, Sintra, Loures, Barreiro, Moita, Sesimbra, Almada, Montijo, Palmela and Setúbal) of the Lisbon Metropolitan Area (NUTS II) between December 2017 and January 2018. A total of 150 individuals participated in the study, mostly female (72%), predominantly aged between 20 and 29 and between 40 and 49 years of age, and the sample had a high level of schooling. After the gathering of data, a bivariate analysis was carried out, which verified the internal consistency of the α Cronbach coefficient of α = 0.80, indicating that the variables present a good internal consistency with one moderate to high reliability of the data obtained. Was subsequently held in several analyzes were also carried out by applying in Pearson Chi-Square (χ2) independence tests, verifying that the level of schooling is significantly related to several questions presented in the study. It is concluded that the IIT measures have improved compliance with tax obligations, but it has been observed the need for greater clarity in certain contents and rules; to improve the understanding of the taxpayers.
The individual Income Tax Code (IIT) entered into force on 1st January 1989 and was approved by Decree-Law 442-A/88 of 30th November. Since its publication it has suffered several readjustments in accordance to the economic and social reality of the country, for being, a tax with great impact on Portuguese society. This study has as an objective to analyze the impact these changes/fiscal measures have had on taxpayers’ lives. This is a descriptive observational study, based on a self-completion questionnaire that analyzes the opinion and behaviors of the respondents. The data collection was carried out among taxpayers located in ten municipalities (Lisbon, Sintra, Loures, Barreiro, Moita, Sesimbra, Almada, Montijo, Palmela and Setúbal) of the Lisbon Metropolitan Area (NUTS II) between December 2017 and January 2018. A total of 150 individuals participated in the study, mostly female (72%), predominantly aged between 20 and 29 and between 40 and 49 years of age, and the sample had a high level of schooling. After the gathering of data, a bivariate analysis was carried out, which verified the internal consistency of the α Cronbach coefficient of α = 0.80, indicating that the variables present a good internal consistency with one moderate to high reliability of the data obtained. Was subsequently held in several analyzes were also carried out by applying in Pearson Chi-Square (χ2) independence tests, verifying that the level of schooling is significantly related to several questions presented in the study. It is concluded that the IIT measures have improved compliance with tax obligations, but it has been observed the need for greater clarity in certain contents and rules; to improve the understanding of the taxpayers.
Descrição
Orientação: Ana Isabel
Gonçalves da Costa Lorga da Silva
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, IRS, POLÍTICA FISCAL, ESTADO, FISCALIDADE, IMPACTO ECONÓMICO, IMPOSTOS, ACCOUNTING, IRS, FISCAL POLICY, STATE, TAX SYSTEM, ECONOMIC IMPACT, TAXES