O papel do imposto simplificado para pequenos contribuintes no alargamento da base tributária: o caso do mercado informal de Xipamanine 2015-2020

Abstract

The present study looks at the importance of the simplified tax for small taxpayers in tax morale having as case the Informal Market of Xipamanine in the period between 2015-2019. The study aims to: Analyse the importance of the Simplified Tax for Small Taxpayers (ISPC) for tax morale of the sellers of the Informal Market of Xipamanine. The methodology used to carry out this work was bibliographic research and a case study with a quantitative approach. Data collection took place through a questionnaire containing open and closed questions and a semi-structured interview guide. The sample was classified as non-probabilistic, as it is based on accessibility and typicality. The results obtained confirm in the first place that the lack of sufficient human resources for effective work in the field and lack of commitment, which causes few taxpayers to pay the tax and the lack of hope that the life situation may change are some factors that do not achieve the desired results of the implementation of the ISPC. And although the informal sector is home to most vendors, it has been found that there is a lack of knowledge and disclosure of laws that makes many informal operators pay taxes without knowing what they are paying, how much they should pay, when they should pay and in several cases without knowing that when they pay taxes for the provision of a service they are paying a tax that will later be useful to them.