Moral Tributária do Estado e dos Contribuintes: o que motiva e desmotiva os contribuintes a pagar impostos.

This research comes against a backdrop of several discussions related to tax avoidance or evasion, supported by a growing movement of resistance to tax compliance, as well as by the increased focus of the Organization for Economic Cooperation and Development (OECD) on understanding the "tax morale". Tax morale is understood as the incentives and disincentives that taxpayers have to pay their taxes. The focus of the research is to map the tax morale of Brazilians based on a survey completed by certain citizens, analyzing the responses quantitatively and qualitatively, in order to compare the Brazilian reality with the conclusions taken by the 2019 OECD Report (Tax Morale – what drives people and businesses to pay tax?). Therefore, there are several possible incentives and disincentives for taxpayers towards tax compliance, such as: lack of confidence in the government, the inefficiency and precariousness of public services or the complexity of the tax system corroborated by a poor tax education mindset. In the case of the Brazilians participating in this research, we observed that the lack of trust in the government and the perception of inefficiency when the public services are provided, compared to the current tax burden, are the main reasons for taxpayers' lack of motivation. However, these disincentives have not shown to result in a conduct of tax evasion, but rather in the desire to pay less taxes.