RELATIONSHIP BETWEEN TAX COMPLIANCE AND SELF-REGULATION OF THE BRAZILIAN FEDERAL REVENUE

Abstract

Purpose: Studies regarding the self-regulation project of the Federal Revenue of Brazil are still embryonic. Considering this situation, the research aimed to identify the relationship between tax compliance and self-regulation of the Federal Revenue of Brazil. Methods: The study concerned Brazilian individuals who were notified by the Federal Revenue of Brazil and of data were collected from reports of the annual inspection plan of the Federal Revenue of Brazil from 2015 to 2018. Pearson's Correlation test explained the relationship between the variables. Results and conclusions: In this sense, the results showed a positive relationship between tax compliance and self-regulation, suggesting the following: as individuals received notifications from the Federal Revenue of Brazil, the tax collection has increased. Showed that tax collection increased according to the reduction in tax refunds, which was caused by the rectification of health-related expenses. Originality/value: The study helps public administration to develop strategies in order to stimulate tax compliance.