IDEAS home Printed from https://ideas.repec.org/a/ibn/ijefaa/v16y2024i3p1.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/ijef/article/download/0/0/49749/53765
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/ijef/article/view/0/49749
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Roberto Dell’Anno & Brian Dollery, 2014. "Comparative fiscal illusion: a fiscal illusion index for the European Union," Empirical Economics, Springer, vol. 46(3), pages 937-960, May.
    2. Hotak, Nematullah & Kaneko, Shinji, 2022. "Fiscal illusion of the stated preferences of government officials regarding interministerial policy packages: A case study on child labor in Afghanistan," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 285-298.
    3. König, Philipp J. & Pothier, David, 2018. "Safe but fragile: Information acquisition, sponsor support and shadow bank runs," Discussion Papers 15/2018, Deutsche Bundesbank.
    4. Roland Meeks & Benjamin Nelson & Piergiorgio Alessandri, 2017. "Shadow Banks and Macroeconomic Instability," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 49(7), pages 1483-1516, October.
    5. F. Forte, 1997. "The measurement of 'fiscal burden' on GDP instead than on national net value added produced: a chapter in fiscal illusion," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 50(202), pages 337-375.
    6. Pagès, Henri, 2013. "Bank monitoring incentives and optimal ABS," Journal of Financial Intermediation, Elsevier, vol. 22(1), pages 30-54.
    7. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    8. Michal Jurek & Pawel Marszalek, 2014. "Subprime mortgages and the MBSs in generating and transmitting the global financial crisis," Working papers wpaper40, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
    9. Thomas Paul & Thomas Walther & André Küster-Simic, 2022. "Empirical analysis of the illiquidity premia of German real estate securities," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 36(2), pages 203-260, June.
    10. Mark A. Carlson & Burcu Duygan-Bump & William R. Nelson, 2015. "Why Do We Need Both Liquidity Regulations and a Lender of Last Resort? A Perspective from Federal Reserve Lending during the 2007-09 U.S. Financial Crisis," Finance and Economics Discussion Series 2015-11, Board of Governors of the Federal Reserve System (U.S.).
    11. Birdsall, Nancy & James, Estelle, 1992. "Health, government, and the poor : the case for the private sector," Policy Research Working Paper Series 938, The World Bank.
    12. Allouch, Nizar & Jalloul, Maya & Duncan, Alfred, 2023. "Strategic default in financial networks," Games and Economic Behavior, Elsevier, vol. 142(C), pages 941-954.
    13. Alexander Chudik & Marcel Fratzscher, 2012. "Liquidity, risk and the global transmission of the 2007–08 financial crisis and the 2010–11 sovereign debt crisis title," Globalization Institute Working Papers 107, Federal Reserve Bank of Dallas.
    14. Ebrahimi Kahou, Mahdi & Lehar, Alfred, 2017. "Macroprudential policy: A review," Journal of Financial Stability, Elsevier, vol. 29(C), pages 92-105.
    15. Fecht, Falko & Eder, Armin & Pausch, Thilo, 2013. "Banks, Markets, and Financial Stability," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79712, Verein für Socialpolitik / German Economic Association.
    16. Lars Feld & Christoph Schaltegger, 2010. "Political stability and fiscal policy: time series evidence for the Swiss federal level since 1849," Public Choice, Springer, vol. 144(3), pages 505-534, September.
    17. James Alt, 1983. "The evolution of tax structures," Public Choice, Springer, vol. 41(1), pages 181-222, January.
    18. Andrew Ang & Dimitris Papanikolaou & Mark M. Westerfield, 2014. "Portfolio Choice with Illiquid Assets," Management Science, INFORMS, vol. 60(11), pages 2737-2761, November.
    19. Briana Chang, 2011. "Adverse Selection and Liquidity Distortion in Decentralized Markets," 2011 Meeting Papers 157, Society for Economic Dynamics.
    20. Ali Murad Syed & Abdourahmane Diaw & Mouna Kessentini, 2015. "Liquidity Risk and Credit Supply during the Financial Crisis: The Case of German Banks," Working Papers hal-01184527, HAL.

    More about this item

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijefaa:v:16:y:2024:i:3:p:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.