Entrepreneurial misbehavior associated with tax evasion practices
This research aims to understand how entrepreneurs’ misbehavior is associated with tax evasion practices in micro and small companies from the Brazilian perspective. Entrepreneurial misbehavior is understood as the set of attitudes intentionally performed by the members of the organization, which re...
| Autores: | , , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Cadernos EBAPE.BR |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/84525 |
| Acceso en línea: | https://periodicos.fgv.br/cadernosebape/article/view/84525 |
| Access Level: | acceso abierto |
| Palabra clave: | Misbehavior Entrepreneurial behavior Tax evasion Comportamiento empresarial Evasión de impuestos Comportamento empreendedor Sonegação fiscal |
| Sumario: | This research aims to understand how entrepreneurs’ misbehavior is associated with tax evasion practices in micro and small companies from the Brazilian perspective. Entrepreneurial misbehavior is understood as the set of attitudes intentionally performed by the members of the organization, which result in the violation of social rules, norms, and standards. Through a literature review, we observed that ’Brazil’s cultural formation strengthened a common belief that citizens are constantly harmed by the political system, which influences these individuals to circumvent adverse situations and obtain rewards. This social mechanism used as a problem-solving strategy is known as the “Brazilian way.” Thus, a qualitative research was carried out with semi-structured interviews with micro and small entrepreneurs and subsequently content analysis. The main results reveal that tax evasion is a rational choice for the entrepreneur. Although some entrepreneurs have hesitated to confirm illegal practice, most of the interviewees stated that, when considering the risks and benefits, the act of tax evasion is advantageous for small businesses since the penalties are negligible, considering the low enforcement. |
|---|