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

This research has its basis in articles about tax avoidance and evasion, its focus is to map the tax morale of the Brazilian contributors. This document is based in a report of the Organization for Economic Cooperation and Development (OECD) – Tax Morale – what drives people and businesses to pay tax? – and the book written by Klaus Tipke – Besteuerungsmoral und Steuermoral – that discourse about the "tax morale", which is known as the possible incentives and disincentives that moves taxpayers to pay their taxes. In the process of research, it was created a survey, that had to be completed by
certain citizens and the responses were analyzed quantitatively and qualitatively, in order to compare the results with the conclusions of the OECD Report. On that report, some incentives and disincentives that were found to intervene on the will of the contributors to pay taxes are: lack of confidence in the government, the inefficiency and precariousness of public services or the tax system’s complexity. In the Brazilian survey the results were that the lack of trust in the government and the perception of inefficiency are some of the main reasons for taxpayers' lack of motivation, although these are disincentives that conduct the contributors to pay less taxes, not to tax evasion.