Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions
DOI:
https://doi.org/10.17524/repec.v20.e3864Keywords:
Tax compliance, Tax morality, Tax evasion, Simples Nacional, BrazilAbstract
Purpose: This study investigates Brazilian accountants’ perceptions of tax morale among micro and small entrepreneurs facing potential exclusion from the Simples Nacional tax regime, analyzing the sociodemographic and ideological factors influencing these perceptions. It situates the analysis within the international tax morale literature by focusing on accountants as informed third-party proxies in an emerging economy. The study addresses the following research question: To what extent do accountants’ sociodemographic and ideological characteristics shape perceived tolerance of tax noncompliance among Simples Nacional entrepreneurs?
Method: Using a structured survey questionnaire, data were collected from 404 accountants. The instrument included hypothetical scenarios involving income underreporting, expense manipulation, and improper use of tax credits. Analytical methods comprised descriptive statistics, logistic regression, and correlation analyses to examine how sociodemographic factors are associated with accountants’ perceptions. Robustness checks were performed to assess the consistency of the results.
Results: The findings indicate that male accountants were more likely to perceive clients as willing to conceal financial information. Accountants identifying with extreme right political orientations showed greater acceptance of income underreporting. Additionally, greater knowledge of Simples Nacional criteria was weakly but positively associated with acceptance of improper tax practices. The estimated magnitudes are economically meaningful, suggesting that gender and ideological orientation are associated with variation in professional judgment regarding tax ethics.
Contributions: This study contributes to international debates on tax morale and compliance by integrating behavioral and institutional perspectives within the Brazilian context. It highlights the importance of ethical training programs that address potential biases related to gender and political ideology. The practical implications inform policymakers and professional bodies seeking to promote a fair and ethically robust tax environment. The paper also advances the literature by examining accountants as mediators of tax behavior within a simplified tax regime, providing empirical evidence from a major emerging economy.
Translation
This article is a translation in Português (Brasil) of the article:
Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions
References
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Biondo, A. E., Burgio, G., Pluchino, A., & Puglisi, D. (2022). Taxation and evasion: A dynamic model. Journal of Evolutionary Economics, 32(3), 797–826. https://doi.org/10.1007/s00191-022-00776-5
Borrego, A. C., Lopes, C. M., Ferreira, C. D., & Branco, M. C. (2016). Tax professionals' perception of tax system complexity and relationship with tax noncompliance: Empirical evidence from Portugal. eJournal of Tax Research, 14(3), 601–626.
Bueno, A. C., Silva, C., Silva, D. A., de Almeida, J., Nogueira, L. M., & Sá, P. (2017). Sonegação fiscal: Um estudo sobre a prática de sonegar nas organizações brasileiras. Ciências Sociais Unisinos, 1(Special Issue), Article s0058. https://doi.org/10.5747/cs.2017.v01.nesp.s0058
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Cicchetti, D. V., Shoinralter, D., & Tyrer, P. J. (1985). The effect of number of rating scale categories on levels of interrater reliability: A Monte Carlo investigation. Applied Psychological Measurement, 9(1), 31-36.
Complementary Law No. 123. (2006). Establishes the National Statute for Micro and Small Companies. Brasília, DF: Casa Civil. Retrieved from https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp123.htm
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Cullis, J., Jones, P., & Savoia, A. (2012). Social norms and tax compliance: Framing the decision to pay tax. Journal of Socio-Economics, 41(2), 159–168. https://doi.org/10.1016/j.socec.2011.12.003
Daude, C., Gutiérrez, H., & Melguizo, Á. (2012). What drives tax morale? OECD Development Centre Working Papers, No. 315. https://doi.org/10.1787/5k8zk8m61kzq-en
degl’Innocenti, D. G., Levaggi, R., & Menoncin, F. (2022). Tax avoidance and evasion in a dynamic setting. Journal of Economic Behavior & Organization, 204, 443–456. https://doi.org/10.1016/j.jebo.2022.10.028
Doerrenberg, P., & Peichl, A. (2013). Progressive taxation and tax morale. Public Choice, 155(3–4), 293–316. https://doi.org/10.1007/s11127-011-9848-1
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Genest, C., Nešlehová, J. G., & Rémillard, B. (2013). On the estimation of Spearman’s rho and related tests of independence for possibly discontinuous multivariate data. Journal of Multivariate Analysis, 117, 214–228. https://doi.org/10.1016/j.jmva.2013.02.007
Gerstenblüth, M., Melgar, N., Pagano, J., & Rossi, M. (2012). How do inequality affect tax morale in Latin America and Caribbean. Revista de Economía del Rosario, 15(2), 123–135.
Giarrizzo, V., & Sivori, J. S. (2010). La inconsistencia de la moral tributaria. El caso de los moralistas evasores. Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales, 10 (ene-jun), 95–124.
Hajji, Y., & Leyrat, C. (2018). ANOVA, Welch correction, Satterthwaite correction and Kruskal-Wallis test: Comparison of type I error rate and power. Statistical Methods in Medical Research. Advance online publication. Retrieved from https://x.gd/fJFHt
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics, 148, 14–31. https://doi.org/10.1016/j.jpubeco.2017.02.003
Hite, P. A., & Hasseldine, J. (2003). Tax practitioner credentials and the incidence of IRS audit adjustments. Accounting Horizons, 17(1), 1–14. https://doi.org/10.2308/acch.2003.17.1.1
Hokamp, S., & Seibold, G. (2014). Tax compliance and public goods provision—An agent-based econophysics approach. Advances in Complex Systems, 17(04), 1450013. https://doi.org/10.1142/S021952591450013X
Horodnic, I. A. (2018). Tax morale and institutional theory: A systematic review. International Journal of Sociology and Social Policy, 38(9/10), 868–886. https://doi.org/10.1108/IJSSP-03-2018-0039
Institute for Retail Development – IDV. (2020). Retrieved from https://www.idv.org.br/
Krzywinski, M., & Altman, N. (2013). Significance, P values and t-tests. Nature Methods, 10(11), 1041–1042. https://doi.org/10.1038/nmeth.2698
Lever, J., Krzywinski, M., & Altman, N. (2016). Model selection and overfitting. Nature Methods, 13(9), 703–704. https://doi.org/10.1038/nmeth.3968
Lopo Martinez, A., & Leal, L. (2023). Percepções de moralidade tributária entre empresários contábeis: Efeitos da confiança e modernização na administração tributária. Revista Brasileira de Contabilidade, 52, 66–79.
Lopo Martinez, A., & Pereira, I. R. F. (2022). Tax morale as perceived by accounting professionals. Advances in Scientific and Applied Accounting, 14(3), 215–229. https://doi.org/10.14392/asaa.2021140308
Martinez, A. L. (2017). Agressividade tributária: Um survey da literatura. Revista de Educação e Pesquisa em Contabilidade, 11(Special Issue), 106–124. https://doi.org/10.17524/repec.v11i0.1724
Martinez, A. L., & Coelho, M. L. B. (2019). Tax morals and the Brazilian citizen: An empirical study. Cadernos EBAPE.BR, 17(3), 607–622. https://doi.org/10.1590/1679-395175430x
McKee, M., Siladke, C. A., & Vossler, C. A. (2011). Behavioral dynamics of tax compliance under an information services initiative. Manuscript submitted for publication.
McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of tax morale: An exploratory study. eJournal of Tax Research, 11(1), 5–22.
Mikesell, J. L., & Birskyte, L. (2007). The tax compliance puzzle: Evidence from theory and practice. International Journal of Public Administration, 30(10–11), 1045–1081. https://doi.org/10.1080/01900690701221423
Naylor, R. (1989). Strikes, free riders, and social customs. The Quarterly Journal of Economics, 104(4), 771–785. https://doi.org/10.2307/2937863
Nichita, R. A., & Bătrâncea, L. M. (2012). The implications of tax morale on tax compliance behavior. Annals of the University of Oradea, Economic Science Series, 21(1), 739–744. Retrieved from https://x.gd/RLUZ3
Nyamapheni, J., & Robinson, Z. (2022). How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe. Cogent Economics & Finance, 10(1), 2156678. https://doi.org/10.1080/23322039.2022.2156678
Oaster, T. R. F. (1989). Number of alternatives per choice point and stability of Likert-type scales. Perceptual and Motor Skills, 68(2), 549-550.
Ostertagová, E., & Ostertag, O. (2013). Methodology and application of one-way ANOVA. American Journal of Mechanical Engineering, 1(7), 256–261. https://doi.org/10.12691/ajme-1-7-21
Pappadà, F. (2022). The dynamics of tax compliance. HAL Working Papers, halshs-03634401. Retrieved from https://hal.science/halshs-03634401
Rezende, E. C. M. (2017). Regressividade fiscal e justiça social no matriz tributária brasileira: O caso do Simples Nacional. Revista da AGU, 16(1), 169–196. https://doi.org/10.25109/2525-328X.v16.n1.2017.169-196
Sauder, D. C., & DeMars, C. E. (2019). An updated recommendation for multiple comparisons. Advances in Methods and Practices in Psychological Science, 2(1), 26–44. https://doi.org/10.1177/2515245918808784
SEBRAE. (2020). DataSebrae - Panel of companies. Retrieved from https://datasebrae.com.br/totaldeempresas-11-05-2020/
Shafer, W. E., & Simmons, R. S. (2016). Social responsibility, Machiavellianism, and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 29(6), 1110–1138. https://doi.org/10.1108/AAAJ-04-2015-2010
Tajuddin, T. S., Muhammad, I., & Ibrahim, M. A. (2023). Trust in tax authorities, tax fairness and tax morale: A conceptual review. In Proceedings of the 10th International Islamic Economic System Conference (I-iECONS 2023) (pp. 1–10). https://doi.org/10.33102/iiecons.v10i1.132
Tambun, S., & Haryati, A. (2022). Moderating nationalistic attitudes on the influence of tax morale toward tax awareness and taxpayer compliance. KRISNA: Kumpulan Riset Akuntansi, 13(2), 278–289. https://doi.org/10.22225/kr.13.2.2022.278-289
Torgler, B. (2005). Tax morale in Latin America. Public Choice, 122(1–2), 133–157. https://doi.org/10.1007/s11127-005-5790-4
Vieira, K. M., & Dalmoro, M. (2008). Dilemas na construcao de escala de likert: O número de itens e a deposição influenciam nos resultados. Encontro Nacional da Associacao Nacional de Pós-Graduacao e Pesquisa em Administracao, Rio de Janeiro, Vol. 32, 2008- 2020.
Williams, C., & Franić, J. (2017). Tackling the illegitimate under-reporting of salaries in Southeast Europe: Some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia. Eastern Journal of European Studies, 8(1), 5–28.
Berdiev, A. N., & Saunoris, J. W. (2019). Globalization and informal entrepreneurship: A cross-country analysis. Atlantic Economic Journal, 47(1), 65–80. https://doi.org/10.1007/s11293-019-09612-x
Berger, W., Hokamp, S., & Seibold, G. (2021). Dynamic behavioural changes in an agent-based econophysics tax compliance model: Bomb crater versus target effects and efficient audit strategies. Journal of Economic Behavior & Organization, 188, 514–536. https://doi.org/10.1016/j.jebo.2021.06.021
Biondo, A. E., Burgio, G., Pluchino, A., & Puglisi, D. (2022). Taxation and evasion: A dynamic model. Journal of Evolutionary Economics, 32(3), 797–826. https://doi.org/10.1007/s00191-022-00776-5
Borrego, A. C., Lopes, C. M., Ferreira, C. D., & Branco, M. C. (2016). Tax professionals' perception of tax system complexity and relationship with tax noncompliance: Empirical evidence from Portugal. eJournal of Tax Research, 14(3), 601–626.
Bueno, A. C., Silva, C., Silva, D. A., de Almeida, J., Nogueira, L. M., & Sá, P. (2017). Sonegação fiscal: Um estudo sobre a prática de sonegar nas organizações brasileiras. Ciências Sociais Unisinos, 1(Special Issue), Article s0058. https://doi.org/10.5747/cs.2017.v01.nesp.s0058
Carneiro, A. M., & Raupp, F. M. (2021). O Simples Nacional é um gasto tributário? Reflexões a partir de um ensaio teórico. Revista FSA, 18(4), 96–114. https://doi.org/10.12819/2021.18.4.5
Cicchetti, D. V., Shoinralter, D., & Tyrer, P. J. (1985). The effect of number of rating scale categories on levels of interrater reliability: A Monte Carlo investigation. Applied Psychological Measurement, 9(1), 31-36.
Complementary Law No. 123. (2006). Establishes the National Statute for Micro and Small Companies. Brasília, DF: Casa Civil. Retrieved from https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp123.htm
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297–334. https://doi.org/10.1007/BF02310555
Cullis, J., Jones, P., & Savoia, A. (2012). Social norms and tax compliance: Framing the decision to pay tax. Journal of Socio-Economics, 41(2), 159–168. https://doi.org/10.1016/j.socec.2011.12.003
Daude, C., Gutiérrez, H., & Melguizo, Á. (2012). What drives tax morale? OECD Development Centre Working Papers, No. 315. https://doi.org/10.1787/5k8zk8m61kzq-en
degl’Innocenti, D. G., Levaggi, R., & Menoncin, F. (2022). Tax avoidance and evasion in a dynamic setting. Journal of Economic Behavior & Organization, 204, 443–456. https://doi.org/10.1016/j.jebo.2022.10.028
Doerrenberg, P., & Peichl, A. (2013). Progressive taxation and tax morale. Public Choice, 155(3–4), 293–316. https://doi.org/10.1007/s11127-011-9848-1
Elster, J. (1989). Social norms and economic theory. Journal of Economic Perspectives, 3(4), 99–117. https://doi.org/10.1257/jep.3.4.99
Federal Revenue of Brazil – RFB. (2022). Simples Nacional. Retrieved from https://www8.receita.fazenda.gov.br/SimplesNacional/Arrecadacao/EstatisticasArrecadacao.aspx
Federal Revenue of Brazil – RFB. (2023). Gap tributário do IRPJ/CSLL 2015 a 2019. Retrieved from https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/estudos/tax-gap/tax-gap-dos-tributos-irpj-csll/relatorio-tax-gap-irpj-2015-a-2019.pdf
Fonseca Corona, F. J. (2024). Tax morale: A global scoping review from the cultural approach to economics. International Review of Economics, 71(2), 343–365. https://doi.org/10.1007/s12232-024-00446-x
Genest, C., Nešlehová, J. G., & Rémillard, B. (2013). On the estimation of Spearman’s rho and related tests of independence for possibly discontinuous multivariate data. Journal of Multivariate Analysis, 117, 214–228. https://doi.org/10.1016/j.jmva.2013.02.007
Gerstenblüth, M., Melgar, N., Pagano, J., & Rossi, M. (2012). How do inequality affect tax morale in Latin America and Caribbean. Revista de Economía del Rosario, 15(2), 123–135.
Giarrizzo, V., & Sivori, J. S. (2010). La inconsistencia de la moral tributaria. El caso de los moralistas evasores. Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales, 10 (ene-jun), 95–124.
Hajji, Y., & Leyrat, C. (2018). ANOVA, Welch correction, Satterthwaite correction and Kruskal-Wallis test: Comparison of type I error rate and power. Statistical Methods in Medical Research. Advance online publication. Retrieved from https://x.gd/fJFHt
Hallsworth, M., List, J. A., Metcalfe, R. D., & Vlaev, I. (2017). The behavioralist as tax collector: Using natural field experiments to enhance tax compliance. Journal of Public Economics, 148, 14–31. https://doi.org/10.1016/j.jpubeco.2017.02.003
Hite, P. A., & Hasseldine, J. (2003). Tax practitioner credentials and the incidence of IRS audit adjustments. Accounting Horizons, 17(1), 1–14. https://doi.org/10.2308/acch.2003.17.1.1
Hokamp, S., & Seibold, G. (2014). Tax compliance and public goods provision—An agent-based econophysics approach. Advances in Complex Systems, 17(04), 1450013. https://doi.org/10.1142/S021952591450013X
Horodnic, I. A. (2018). Tax morale and institutional theory: A systematic review. International Journal of Sociology and Social Policy, 38(9/10), 868–886. https://doi.org/10.1108/IJSSP-03-2018-0039
Institute for Retail Development – IDV. (2020). Retrieved from https://www.idv.org.br/
Krzywinski, M., & Altman, N. (2013). Significance, P values and t-tests. Nature Methods, 10(11), 1041–1042. https://doi.org/10.1038/nmeth.2698
Lever, J., Krzywinski, M., & Altman, N. (2016). Model selection and overfitting. Nature Methods, 13(9), 703–704. https://doi.org/10.1038/nmeth.3968
Lopo Martinez, A., & Leal, L. (2023). Percepções de moralidade tributária entre empresários contábeis: Efeitos da confiança e modernização na administração tributária. Revista Brasileira de Contabilidade, 52, 66–79.
Lopo Martinez, A., & Pereira, I. R. F. (2022). Tax morale as perceived by accounting professionals. Advances in Scientific and Applied Accounting, 14(3), 215–229. https://doi.org/10.14392/asaa.2021140308
Martinez, A. L. (2017). Agressividade tributária: Um survey da literatura. Revista de Educação e Pesquisa em Contabilidade, 11(Special Issue), 106–124. https://doi.org/10.17524/repec.v11i0.1724
Martinez, A. L., & Coelho, M. L. B. (2019). Tax morals and the Brazilian citizen: An empirical study. Cadernos EBAPE.BR, 17(3), 607–622. https://doi.org/10.1590/1679-395175430x
McKee, M., Siladke, C. A., & Vossler, C. A. (2011). Behavioral dynamics of tax compliance under an information services initiative. Manuscript submitted for publication.
McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of tax morale: An exploratory study. eJournal of Tax Research, 11(1), 5–22.
Mikesell, J. L., & Birskyte, L. (2007). The tax compliance puzzle: Evidence from theory and practice. International Journal of Public Administration, 30(10–11), 1045–1081. https://doi.org/10.1080/01900690701221423
Naylor, R. (1989). Strikes, free riders, and social customs. The Quarterly Journal of Economics, 104(4), 771–785. https://doi.org/10.2307/2937863
Nichita, R. A., & Bătrâncea, L. M. (2012). The implications of tax morale on tax compliance behavior. Annals of the University of Oradea, Economic Science Series, 21(1), 739–744. Retrieved from https://x.gd/RLUZ3
Nyamapheni, J., & Robinson, Z. (2022). How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe. Cogent Economics & Finance, 10(1), 2156678. https://doi.org/10.1080/23322039.2022.2156678
Oaster, T. R. F. (1989). Number of alternatives per choice point and stability of Likert-type scales. Perceptual and Motor Skills, 68(2), 549-550.
Ostertagová, E., & Ostertag, O. (2013). Methodology and application of one-way ANOVA. American Journal of Mechanical Engineering, 1(7), 256–261. https://doi.org/10.12691/ajme-1-7-21
Pappadà, F. (2022). The dynamics of tax compliance. HAL Working Papers, halshs-03634401. Retrieved from https://hal.science/halshs-03634401
Rezende, E. C. M. (2017). Regressividade fiscal e justiça social no matriz tributária brasileira: O caso do Simples Nacional. Revista da AGU, 16(1), 169–196. https://doi.org/10.25109/2525-328X.v16.n1.2017.169-196
Sauder, D. C., & DeMars, C. E. (2019). An updated recommendation for multiple comparisons. Advances in Methods and Practices in Psychological Science, 2(1), 26–44. https://doi.org/10.1177/2515245918808784
SEBRAE. (2020). DataSebrae - Panel of companies. Retrieved from https://datasebrae.com.br/totaldeempresas-11-05-2020/
Shafer, W. E., & Simmons, R. S. (2016). Social responsibility, Machiavellianism, and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 29(6), 1110–1138. https://doi.org/10.1108/AAAJ-04-2015-2010
Tajuddin, T. S., Muhammad, I., & Ibrahim, M. A. (2023). Trust in tax authorities, tax fairness and tax morale: A conceptual review. In Proceedings of the 10th International Islamic Economic System Conference (I-iECONS 2023) (pp. 1–10). https://doi.org/10.33102/iiecons.v10i1.132
Tambun, S., & Haryati, A. (2022). Moderating nationalistic attitudes on the influence of tax morale toward tax awareness and taxpayer compliance. KRISNA: Kumpulan Riset Akuntansi, 13(2), 278–289. https://doi.org/10.22225/kr.13.2.2022.278-289
Torgler, B. (2005). Tax morale in Latin America. Public Choice, 122(1–2), 133–157. https://doi.org/10.1007/s11127-005-5790-4
Vieira, K. M., & Dalmoro, M. (2008). Dilemas na construcao de escala de likert: O número de itens e a deposição influenciam nos resultados. Encontro Nacional da Associacao Nacional de Pós-Graduacao e Pesquisa em Administracao, Rio de Janeiro, Vol. 32, 2008- 2020.
Williams, C., & Franić, J. (2017). Tackling the illegitimate under-reporting of salaries in Southeast Europe: Some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia. Eastern Journal of European Studies, 8(1), 5–28.
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2026-06-12
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Lopo Martinez, A., Rodrigues, T. M., Formigoni, H., & Dias Filho, J. M. (2026). Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions. Journal of Education and Research in Accounting (REPeC), 20. https://doi.org/10.17524/repec.v20.e3864
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