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- Title
PERCEPÇÃO DOS CIDADÃOS ACERCA DOS TRIBUTOS: UMA REVISÃO SISTEMÁTICA DOS ESTUDOS EMPÍRICOS INTERNACIONAIS.
- Authors
Alves da Silva, Tyson Antônio; Silva de Lima, Andreza Cristiane; Alves da Silva, Filipe Emmanuel
- Abstract
This study aimed to analyze the perception of citizens about the payment of taxes and the way in which these resources are allocated by governments, based on international empirical studies. For that, qualitative research was conducted, using the technique of content analysis, and employing the method of Systematic Literature Review (RSL), and the articles that composed the corpus were collected from the Scopus database. As for the methodological aspects, most of the studies were quantitative, whose data collection took place through questionnaires, and the results were mainly treated with regression statistics, also noting, in most of the manuscripts, the predominance of the use of SPSS software (Statistical Package for the Social Sciences). Regarding the population's perception of taxation, the findings evidenced in the articles converged to a similar view, reaching the conclusion that the government should adopt more transparency about the allocation of resources and acquire citizens' trust so that there is greater confidence in the government and that it is the responsibility of the public power to train citizens about tax knowledge, because a population with a high level of knowledge will know their obligation to pay taxes.
- Subjects
SPSS (Computer software); REGRESSION analysis; RESOURCE allocation; DATABASES; TRUST; MANUSCRIPTS
- Publication
Revista Fatec Zona Sul (REFAS), 2022, Vol 9, Issue 2, p90
- ISSN
2359-182X
- Publication type
Article
- DOI
10.26853/refas_issn-2359-182x_v09n02_05