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Abstract(s)
Ao longo das últimas décadas, um dos principais objetivos governamentais consubstancia-se na geração de receitas públicas, capazes de dar resposta ao financiamento dos serviços públicos essenciais. Contudo, recentemente, o debate político e fiscal tem trazido a palco a questão de quem deve contribuir, num maior volume, para o sistema fiscal. Surge, assim, a necessidade de implementar um sistema tributário justo, equilibrado e harmonioso, permitindo que os contribuintes com menor capacidade contributiva possam ser tributados proporcionalmente, atendendo o respetivo rendimento disponível.
Desta forma, num primeiro momento, a presente dissertação, atendendo as principais diferenças socioeconómicas entre contribuintes de distintos géneros, procura apresentar uma revisão da literatura concisa, através de uma análise bibliográfica. De seguida, com o principal objetivo de analisar a perceção e a atitude da população portuguesa perante a relação entre as políticas fiscais vigentes e a igualdade de género, realizou-se um estudo quantitativo suportado por um questionário realizado à população em geral. Através do estudo empírico realizado, concluiu-se que, globalmente, a variável sociedomográfica “género” dos inquiridos não é uma variável relevante para a perceção e a atitude demonstrada. Além do mais, concluiu-se que a amostra, constituída por 200 elementos, tende a selecionar a opção de “não discordar, não concordar”, atendendo a escala interpretativa de Likert, demonstrando um elevado nível de imparcialidade para com o tema em estudo.
Assim sendo, a presente dissertação reúne e compila a revisão da literatura relevante e, por outro lado, desenvolve um estudo empírico que contribui para o aumento da compreensão da temática, atendendo o contexto português.
Over the past decades, one of the main goals of governments has been to generate public revenue to finance essential public services. However, recently, the political and fiscal debate has brought to the fore the question of who should contribute more to the tax system. Thus, the need arises to implement a fair, balanced and harmonious tax system, allowing taxpayers with a lower contribution capacity to be taxed proportionally, according to their disposable income. Thus, in a first step, the present exposition, given the main socioeconomic differences between taxpayers of different genders, seeks to present a concise literature review, through a bibliographical analysis. Then, with the main objective of analyzing the perception and attitude of the Portuguese population towards the relationship between current tax policies and gender equality, a quantitative study suported by a questionnaire was carried out on the general population. Through the empirical study carried out, it was concluded that, overall, the sociodemographic variable "gender" of the respondents is not a relevant variable for the perception and attitude shown. Furthermore, it was concluded that the sample, consisting of 200 elements, tends to select the option "neither agree nor disagree", given the Likert interpretive scale, demonstrating a high level of impartiality towards the subject under study. Therefore, this paper gathers and compiles the review of the relevant literature and, on the other hand, develops an empirical study that contributes to increase the understanding of the theme, given the Portuguese context.
Over the past decades, one of the main goals of governments has been to generate public revenue to finance essential public services. However, recently, the political and fiscal debate has brought to the fore the question of who should contribute more to the tax system. Thus, the need arises to implement a fair, balanced and harmonious tax system, allowing taxpayers with a lower contribution capacity to be taxed proportionally, according to their disposable income. Thus, in a first step, the present exposition, given the main socioeconomic differences between taxpayers of different genders, seeks to present a concise literature review, through a bibliographical analysis. Then, with the main objective of analyzing the perception and attitude of the Portuguese population towards the relationship between current tax policies and gender equality, a quantitative study suported by a questionnaire was carried out on the general population. Through the empirical study carried out, it was concluded that, overall, the sociodemographic variable "gender" of the respondents is not a relevant variable for the perception and attitude shown. Furthermore, it was concluded that the sample, consisting of 200 elements, tends to select the option "neither agree nor disagree", given the Likert interpretive scale, demonstrating a high level of impartiality towards the subject under study. Therefore, this paper gathers and compiles the review of the relevant literature and, on the other hand, develops an empirical study that contributes to increase the understanding of the theme, given the Portuguese context.
Description
Keywords
Atitude e perceção Igualdade de género Justiça fiscal Questionário Sistema fiscal Attitude and perception Gender equality Fiscal justice Survey Fiscal system