How to fight tax evasion: real progressivity


  • André Felipe Canuto Coelho Faculdade Damas da Instrução Cristã
  • José André Wanderley Dantas de Oliveira Universidade Federal de Pernambuco



The objective of this article is to discuss the issue of tax evasion in the light of real progressivity, which is pointed out as an alternative solution to the problem. Inserted in this theme, the tax morale variable is introduced as a fundamental element to tax compliance. Therefore, it’s analyzed the effects of a taxation progressivity on tax morale and on tax evasion. The paper updates, modifies, and extends the research by Doerrenberg and Peicchl (2013). Using data from Latin American countries in 2016, it’s observed that when real progressivity in personal income taxation is not present, it causes low tax morale, low tax compliance and thus, more tax evasion

Biografia do Autor

André Felipe Canuto Coelho, Faculdade Damas da Instrução Cristã

Professor dos cursos de Mestrado e de Graduação em Direito da Faculdade Damas da Instrução Cristã (ARIC), em Recife (PE). Possui Doutorado em Ciência Política pela Universidade Federal de Pernambuco (UFPE), mestrado em Direito pela UFPE, Especialização em Economia pela UFPE e graduação em Economia e Direito pela UFPE.

José André Wanderley Dantas de Oliveira, Universidade Federal de Pernambuco

Professor adjunto de direito financeiro e tributário da Faculdade de Direito do Recife. Doutorado em Direito Tributário pela Universidade de Salamanca/Espanha e Mestrado no International Tax Center da Universidade de Leiden/Holanda.


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Como Citar

Coelho, A. F. C., & Oliveira, J. A. W. D. de. (2019). How to fight tax evasion: real progressivity. Revista Brasileira De Estudos Políticos, 118.