João Minas Pinheiro

Paulo Abrantes procura responder à pergunta “A Cultura Pode Evoluir?”, que requer desde logo uma especificação do que está em causa. Em causa não está se a cultura evolui no sentido lato, em que muda de forma gradual, ao longo do tempo - a que nenhum cientista social antievolucionista se oporia -, mas se a sua evolução pode ser explicada à luz das teorias evolutivas que fizeram escola em torno dos desenvolvimentos da teoria proposta por Darwin. Mais se diz. Em causa está que a teoria dita darwiniana tem uma história multifacetada, sendo que aquilo que Darwin entendia por evolução não tem uma correspondência biunívoca com a teoria que muitas vezes se diz ter integrado as diferentes disciplinas que compõem a Biologia moderna e que hoje serve de base aos currículos de escolas e universidades. Por exemplo, se tomássemos como ponto de partida uma interpretação restrita da “Síntese Moderna” (HUXLEY, 1942 HUXLEY, Julian. Evolution: The Modern Synthesis. London: George Allen e Unwin, 1942. ), depressa chegaríamos à conclusão inequívoca de que o foco central do estudo da biologia evolutiva, populações genéticas, é sobremaneira distinto daquele das ciências sociais e humanas, a cultura (videLEWENS, 2015 LEWENS, Tim. Cultural Evolution: Conceptual Challenges. Oxford: Oxford University Press, 2015. , § 2-3).

Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Objetivo – Este estudo analisa o comportamento de cidadãos em relação à emissão de notas fiscais de vendas no contexto da colaboração com a Administração Tributária portuguesa para o cumprimento fiscal. Especificamente, abordamos duas questões da pesquisa: i) identificamos os determinantes da solicitação de notas fiscais com ou sem o número de identificação fiscal por contribuintes únicos; e (ii) identificamos características sociodemográficas que estão associadas a esses comportamentos. Referencial teórico – Esta pesquisa se baseia nos insights do trabalho sobre cumprimento fiscal e do trabalho empírico sobre as motivações dos contribuintes para solicitar nota fiscal de vendas. Metodologia: O estudo utilizou o método de pesquisa e os dados foram coletados por meio de um questionário disponibilizado em uma plataforma eletrônica. O estudo emprega análise do componente principal e análise de clusters em uma amostra de 240 contribuintes individuais portugueses. Resultados: Os resultados mostram que solicitar nota fiscal é um fenômeno complexo, já que está associado a motivações intrínsecas...