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Framework Proposal for the Analysis of Tax Illusion, Its Antecedents, and Consequents

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  • Jandeson Dantas da Silva
  • Wênyka Preston Leite Batista da Costa
  • Clóvis Antônio Kronbauer
  • Luiz Antônio Felix Júnior
  • Ernani Ott
  • Diego López Herrera

Abstract

The present research aims to propose a framework to analyze the fiscal illusion, its antecedents, and consequents from the perception of Brazilian taxpayers. In terms of methodological typology, this research was framed as descriptive, using the survey as a procedure and the approach to the quantitative problem through Structural Equation Modeling techniques. After adjusting the model, the results show a significant correlation between the constructs of fiscal illusion and open data and a significant correlation between budgetary governance and fiscal illusion and between fiscal governance and fiscal illusion. Based on the analysis involving fiscal illusion and citizen participation, we conclude that there is a significant relationship between the constructs. Furthermore, the proposed integrated model indicated the possibility of improvement in the adjustment indices by considering significant correlations between the constructs concerning open data and budgetary governance, open data and fiscal governance, and budgetary governance and fiscal governance. It is inferred that the validated framework constitutes an academic implication, addressing theoretical gaps and contributing practically and with a social purpose, making it possible to improve the functioning of public administration and the provision of efficient services.

Suggested Citation

  • Jandeson Dantas da Silva & Wênyka Preston Leite Batista da Costa & Clóvis Antônio Kronbauer & Luiz Antônio Felix Júnior & Ernani Ott & Diego López Herrera, 2024. "Framework Proposal for the Analysis of Tax Illusion, Its Antecedents, and Consequents," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 16(3), pages 1-1, March.
    • Handle: RePEc:ibn:ijefaa:v:16:y:2024:i:3:p:1
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    References listed on IDEAS

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    1. Jean Tirole, 2011. "Illiquidity and All Its Friends," Journal of Economic Literature, American Economic Association, vol. 49(2), pages 287-325, June.
    2. Werner W. Pommerehne & Friedrich Schneider*, 1978. "Fiscal Illusion, Political Institutions, And Local Public Spending," Kyklos, Wiley Blackwell, vol. 31(3), pages 381-408, August.
    3. Annette Quayle, 2021. "Whistleblowing and accounting for the public interest: a call for new directions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(7), pages 1555-1580, July.
    4. Martin Baekgaard & Søren Serritzlew & Jens Blom-Hansen, 2016. "Causes of Fiscal Illusion: Lack of Information or Lack of Attention?," Public Budgeting & Finance, Wiley Blackwell, vol. 36(2), pages 26-44, June.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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