Os Efeitos dos Incentivos Fiscais na Conformidade das Pequenas e Médias Empresas no Distrito de Moshi, Tanzânia
DOI:
https://doi.org/10.4314/academicus.v3i2.12Palavras-chave:
Pequenas e Médias Empresas (PMEs), Incentivos Fiscais, Cumprimento FiscalResumo
Este estudo investiga o impacto dos incentivos fiscais no comportamento de cumprimento fiscal das pequenas e médias empresas (PMEs) em Moshi, Tanzânia. Examina especificamente a influência de vários componentes dos incentivos fiscais na conformidade das PMEs e explora os desafios enfrentados por estas empresas na utilização desses incentivos. Foi utilizado um desenho de pesquisa transversal, com uma amostra intencional de 100 operadores de PMEs selecionados por técnicas de amostragem não probabilística. Os dados foram analisados utilizando STATA e SPSS. Empregaram-se métodos descritivos e regressão logística binária para examinar as relações entre incentivos fiscais e conformidade. Os resultados revelam que abatimentos fiscais, comunicação eficaz sobre incentivos, treinamento e educação dos contribuintes, e procedimentos fiscais simplificados têm efeitos positivos e estatisticamente significativos na conformidade fiscal das PMEs. Por outro lado, o acesso ao crédito apresentou efeito negativo e significativo na conformidade. Além disso, corrupção e falta de conscientização foram identificados como principais barreiras que impedem as PMEs de aproveitar plenamente os incentivos fiscais disponíveis. Para aumentar a conformidade fiscal entre as PMEs, o estudo recomenda que o governo melhore a transparência na concessão dos incentivos fiscais para combater a corrupção e simplifique os procedimentos de arrecadação fiscal para facilitar o cumprimento. Essas medidas têm o potencial de estimular a conformidade voluntária e aumentar a eficácia geral das políticas de incentivos fiscais
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Direitos de Autor (c) 2025 CHRISTINA NYIMBO, Omari Bakari Salimu
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição-NãoComercial-SemDerivações 4.0.
