We propose to evaluate Lei do Bem (law 11.196/05) for Brazilian regions (North, Northeast, Center-West, Southeast and South). This is the first study that analyzes Lei do Bem using extensive game simulations for the different regions of the country. Based on data from 2006 to 2015, we find moral hazard between government and innovative Brazilian companies, as there was no express incentive in the Lei do Bem to stimulate the industrial sector to innovate and register the innovation as a patent. Thus, policies that review the tax incentives structure contained in the Lei do Bem as well as encourage industries and companies to file patents in public patent databases may have positive effects on the Brazilian innovation system. ; Nos proponemos evaluar la Lei do Bem (ley 11.196/05) para las regiones brasileñas (Norte, Nordeste, Centro-Oeste, Sudeste y Sur). Este es el primer estudio que analiza la Lei do Bem utilizando simulaciones de juegos extensos para las diferentes regiones del país. A partir de los datos de 2006 a 2015, encontramos riesgo moral entre el gobierno y las empresas innovadoras brasileñas, ya que no había ningún incentivo expreso en la Lei do Bem para estimular al sector industrial a innovar y registrar la innovación como patente. Por lo tanto, las políticas que revisan la estructura de incentivos fiscales contenida en la Lei do Bem, así como el estímulo a las industrias y empresas para registrar patentes en las bases de datos de patentes públicas, pueden tener efectos positivos en el sistema de innovación brasileño.
We propose to evaluate Lei do Bem (law 11.196/05) for Brazilian regions (North, Northeast, Center-West, Southeast and South). This is the first study that analyzes Lei do Bem using extensive game simulations for the different regions of the country. Based on data from 2006 to 2015, we find moral hazard between government and innovative Brazilian companies, as there was no express incentive in the Lei do Bem to stimulate the industrial sector to innovate and register the innovation as a patent. Thus, policies that review the tax incentives structure contained in the Lei do Bem as well as encourage industries and companies to file patents in public patent databases may have positive effects on the Brazilian innovation system. ; Nos proponemos evaluar la Lei do Bem (ley 11.196/05) para las regiones brasileñas (Norte, Nordeste, Centro-Oeste, Sudeste y Sur). Este es el primer estudio que analiza la Lei do Bem utilizando simulaciones de juegos extensos para las diferentes regiones del país. A partir de los datos de 2006 a 2015, encontramos riesgo moral entre el gobierno y las empresas innovadoras brasileñas, ya que no había ningún incentivo expreso en la Lei do Bem para estimular al sector industrial a innovar y registrar la innovación como patente. Por lo tanto, las políticas que revisan la estructura de incentivos fiscales contenida en la Lei do Bem, así como el estímulo a las industrias y empresas para registrar patentes en las bases de datos de patentes públicas, pueden tener efectos positivos en el sistema de innovación brasileño.
Purpose The purpose of this paper is to use the instrumental game theory to understand the behavior of the front agents tax evasion and tax authority in Brazil.
Design/methodology/approach In order to analyze the taxpayer's behavior before the Brazilian tax system and tax actions aimed at reducing tax evasion, the authors developed a theoretical model based on the payoffs of Graetz et al. (1986) and increased with situations proposed by Siqueira (2004), Lipatov (2006) and Oliveira (2011).
Findings Considering the cases with and without specialists, the main results show that in high dropout situation, penalize taxpayers with high fines or deprivations of liberty may not be as effective. Another result of the analysis is that the audit and inspection costs played an important role in driving the equilibrium system.
Research limitations/implications One limitation of this study is to consider how the exogenous tax authorities earnings (Federal Revenue of Brazil and Federal Police) and not as a function of the goals and certain enforcement policies for each public body.
Practical implications The authors suggest the following policy: investing in tax inspectors and unbureaucratic the authorities of the cost structure become a more effective tool to combat non-compliance with tax obligations that the intensity of the penalties imposed by the act of evading.
Originality/value This paper contributes to the literature insofar as it models for the first time, using game theory, the behavior of the evading agent and the tax authority in Brazil.
This paper examines tax evasion in the context of the institutions across countries. We analyze the relationship between cultural, legal and policy variables and tax evasion in several countries. Based on date from 79 countries for 2002 and ordinary least squares (OLS) regressions as research strategy, main results show that high power distance score is associated with high levels of tax evasion, whereas masculinity score and individualism score are associated with low levels of tax evasion. Public transparency score was also important because government confidence with individuals causes a reduction in tax evasion rate across countries. Tax authority, to enforce the taxpayers, was also important to reduce tax evasion across countries. Thus, policies that review the countries' public transparency, modernize tax authority system and emphasize cultural social aspects have positive effects on tax evasion. ; Este artículo examina la evasión fiscal en el contexto de las instituciones en todos los países. Analizamos la relación entre variables culturales, legales y políticas y la evasión fiscal en varios países. Según datos de 79 países para 2002 y usando regresiones de mínimos cuadrados ordinarios como estrategia de investigación, encontramos que la alta puntuación de distancia de poder se asocia con altos niveles de evasión fiscal, mientras que la de masculinidad y el individualismo se asocian con bajos niveles de evasión de impuestos. El puntaje de transparencia pública también es significativo porque la confianza del gobierno con los individuos causa una reducción en la tasa de evasión fiscal. La autoridad tributaria, para hacer cumplir a los contribuyentes, también es importante para reducir la evasión fiscal en todos los países. Por lo tanto, las políticas que revisan la transparencia pública de los países, modernizan el sistema de autoridad fiscal y enfatizan los aspectos sociales culturales tienen efectos positivos en la evasión fiscal.
Resumo O propósito desse artigo é parametrizar o modelo seminal de Graetz, Reinganun e Wilde (1986) para dois grupos de países: G1 com baixa evasão fiscal e G2 com alta evasão fiscal. Os principais resultados mostram uma forte correlação entre a carga tributária, o custo de fiscalizar e a evasão fiscal dos países. A multa parece ter pouca eficácia na mitigação da sonegação. Os resultados possuem implicações tanto do ponto de vista teórico quanto prático. Este é o primeiro estudo que se parametriza o modelo de Graetz, Reinganun e Wilde como forma de explanar a diversidade da evasão fiscal internacional e desenvolver uma estrutura internacional de conformidade fiscal. Assim, políticas que revisem a estrutura fiscal dos países bem como modernizem os órgãos fiscalizadores de forma a reduzir os seus custos, poderão ter efeitos positivos sobre a evasão de impostos.
This is an edited and revised version of an interview recorded in September 2021, which served as closing remarks for the 3rd edition of the Research Methods School on Corruption and Anti-Corruption Analysis (CORAN), Institute of Social Sciences, University of Lisbon (Portugal), 27-30 September 2021. The event was organized jointly with the Centre for International Cooperation and Development Studies (IDC) of the University of Bucharest, as part of the 7th edition of the International Interdisciplinary Conference of Political Research SCOPE: Science of Politics. The notes and specific references were added to support especially younger researchers who may not be very familiar with the field or with certain past events. ; info:eu-repo/semantics/publishedVersion
AbstractDespite the increasing interest and investment in whistle‐blowing regulations, policies, and mechanisms, people are still hesitant to report corruption. The existing literature explaining what deters people from reporting serious wrongdoing predominantly concentrates on either organisational factors or personal motivations. Only a limited number of studies integrate objective and subjective individual‐level constraints on whistle‐blowing. Using original survey data from Portugal, this article investigates two sets of individual‐level factors that explain the reluctance to report corruption: employment‐related characteristics (objective constraints) and perception‐based definitions of corruption (subjective constraints). A regression analysis of the survey data reveals that individuals working in the private sector are less inclined to report corruption compared to public officials. This finding underscores the significance of job security in influencing people's willingness to report corruption. The results also indicate that individuals with a minimalist definition of corruption, perceiving it solely as a legal offence, are more hesitant to report corruption. This finding supports the notion that whistle‐blowing policies should not be limited to reporting blatant legal violations instead of any suspected wrongdoing of corporate or public significance. Our study emphasises the need for whistle‐blowing policies to not only establish secure and visible mechanisms for reporting serious wrongdoing within organisations, but also to raise awareness of how social norms and job security can impact individuals' decisions to report such occurrences. This article contributes to whistle‐blowing and governance research by shedding light on how perception‐based definitions and judgements of corruption, as well as employment‐related factors, can influence individuals' willingness or unwillingness to report corruption.Points for practitioners Job precariousness and limited understanding of corruption are two key factors that limit individuals' willingness to report corruption. Policies and measures aimed at improving work conditions and ethical climate within organisations may be more effective in encouraging whistle‐blowing than solely improving formal reporting mechanisms. Further research is needed to explore individual‐level factors for reporting corruption in different types of organisations and sectors, along with more specific information about whistle‐blowing policies and mechanisms. Implementing effective whistle‐blowing policies and mechanisms requires not only adopting laws but also creating the institutional conditions and motivating individuals to report corruption, which may require commitment and contextual knowledge from top leadership.
Abstract Purpose This article presents focus groups as a method to enhance questionnaire design to frame and test items for a mass survey on corruption and austerity in democracy. Such methodology lacks systematization when it comes to the description of implementation procedures and the discussion of effective contribution to the development of survey questions on sensitive topics. The objective of this article is to contribute to the specialized literature on corruption by offering a novel focus group approach and a roadmap to guide researchers in the field when using this methodology to develop questionnaire items. This hands-on guide can be adaptable to other (survey) studies on issues prone to social desirability bias. Design/methodology/approach This article proposes an innovative multi-technique (short questionnaire, visual stimuli and exploratory discussion with expert moderation) focus group approach to collect informal impressions about corruption and austerity. By developing a focus group design through the combination of different research techniques, the authors were able to triangulate reflexive, spontaneous and interactive qualitative bottom-up information about individual perceptions and reactions to sensitive topics. By describing how to implement these groups, other than discussing what type of qualitative information can be extracted from these discussions and to what effect, the authors seek to present a hands-on guide that can be replicated and adapted to similar studies. This roadmap will help researchers to test individual perceptions and reactions to sensitive topics through the use of tailored focus groups in order to enhance the quality of survey questionnaires prior to engaging in a high-cost fieldwork. Findings The article concludes that the adoption of the multi-technique focus group approach to requalify and test questions for a nationwide survey gives us a better understanding of the many ethical dilemmas individuals confront when thinking about and expressing their views on ...
PurposeThis article presents focus groups as a method to enhance questionnaire design to frame and test items for a mass survey on corruption and austerity in democracy. Such methodology lacks systematization when it comes to the description of implementation procedures and the discussion of effective contribution to the development of survey questions on sensitive topics. The objective of this article is to contribute to the specialized literature on corruption by offering a novel focus group approach and a roadmap to guide researchers in the field when using this methodology to develop questionnaire items. This hands-on guide can be adaptable to other (survey) studies on issues prone to social desirability bias.Design/methodology/approachThis article proposes an innovative multi-technique (short questionnaire, visual stimuli and exploratory discussion with expert moderation) focus group approach to collect informal impressions about corruption and austerity. By developing a focus group design through the combination of different research techniques, the authors were able to triangulate reflexive, spontaneous and interactive qualitative bottom-up information about individual perceptions and reactions to sensitive topics. By describing how to implement these groups, other than discussing what type of qualitative information can be extracted from these discussions and to what effect, the authors seek to present a hands-on guide that can be replicated and adapted to similar studies. This roadmap will help researchers to test individual perceptions and reactions to sensitive topics through the use of tailored focus groups in order to enhance the quality of survey questionnaires prior to engaging in a high-cost fieldwork.FindingsThe article concludes that the adoption of the multi-technique focus group approach to requalify and test questions for a nationwide survey gives us a better understanding of the many ethical dilemmas individuals confront when thinking about and expressing their views on sensitive topics prone to social desirability bias. The proposed multi-technique focus group approach proved to be effective to engage participants during sessions and to obtain relevant and unanticipated information for the development of new questionnaire items and the reviewing of old ones.Research limitations/implicationsImplementing Focus Group (FG) in regions with different cultural traditions and levels of development and contrasting the perceptions, values and attitudes of two generations, with different formative backgrounds is not an easy task. In order to secure the adequate number and type of participants, the Focus Group were organized in close collaboration with four higher education institutions and two lifelong learning programs where the sessions took place. Participation was voluntary and consented, in accordance with the applicable legislation and standards for social research.Practical implicationsThe article presents an accessible and adaptable roadmap to researchers working in the field of corruption studies as well as anticorruption government agencies and CSOs interested in enhancing the quality of survey questionnaires on sensitive topics target of social desirability before engaging in a high-cost fieldwork and to describe relevant information that can be extracted from the discussions held.Social implicationsMost cross-country surveys on corruption tend to use basic/traditional measures to assess the phenomenon, such as questions on extension, acceptability and/or experience. They take almost for granted that people have the same understanding of this complex construct, which may not hold true, as the focus group discussions illustrate. The three-stage focus group design aims to improve the quality of a survey design regarding people's attitudes, perceptions and experiences of corruption in democracy, by contributing to the development of new questions that tap into the relationship between social condemnation and the individual's socio-economic conditions.Originality/valueThe article provides a low-cost combination of qualitative-oriented (questionnaire development through focus groups) with a quantitative-oriented research tool (mass survey implementation) to meet mixed-method research objectives and enhance the ability to capture several "non-statistical" dimensions of complex social phenomena that are often neglected when a single-methodology approach is used.
This is an edited and revised version of an interview recorded in September 2021, which served as closing remarks for the 3rd edition of the Research Methods School on Corruption and Anti-Corruption Analysis (CORAN), Institute of Social Sciences, University of Lisbon (Portugal), 27-30 September 2021. The event was organized jointly with the Centre for International Cooperation and Development Studies (IDC) of the University of Bucharest, as part of the 7th edition of the International Interdisciplinary Conference of Political Research SCOPE: Science of Politics. The notes and specific references were added to support especially younger researchers who may not be very familiar with the field or with certain past events.
In: Analele Universității București: Annals of the University of Bucharest = Les Annales de l'Université de Bucarest. Științe politice = Political science series = Série Sciences politiques, Band 24, Heft 1, S. 3-28
Corruption is often defined as a deviant conduct from established legal and formal norms and expected ways of behaving in the exercise of official duties and the discharge of official responsibilities. Readiness to tolerate corruption will hinge primarily upon the evaluator's understanding of what those ethical standards are. This means that citizens' willingness to accept corruption as something "normal" to the functioning of democracy or "beneficial" to economic development is likely to be affected by how knowledgeable they are about the ethical standards of governing public office. Such knowledge can be instilled by academic and experiential learning. So, we question to what extent citizens' knowledge of official ethical standards affect their tolerance towards corruption? Based on new individual level data collected from six focus groups conducted in Portugal, we show a possible negative association between the appropriate knowledge of official ethical standards and tolerance towards corruption. The results are exploratory, but sufficiently interesting to test our hypothesis with a larger sample.
This is an edited and revised version of an interview recorded in September 2021, which served as closing remarks for the 3rd edition of the Research Methods School on Corruption and Anti-Corruption Analysis (CORAN), Institute of Social Sciences, University of Lisbon (Portugal), 27-30 September 2021. The event was organized jointly with the Centre for International Cooperation and Development Studies (IDC) of the University of Bucharest, as part of the 7th edition of the International Interdisciplinary Conference of Political Research SCOPE: Science of Politics. The notes and specific references were added to support especially younger researchers who may not be very familiar with the field or with certain past events. Keywords: corruption, political corruption, definitions of corruption, corruption studies, court cases, criminal investigations, scandal, methodology, legal protection of scholars, deregulation, super-rich, impact of COVID-19
