Procrastinação na declaração do imposto de renda: uma análise das causas e consequências

Abstract

The present work aims to investigate the reasons behind the procrastination that many people show when declaring income tax, as well as the causes and consequences of this behavior. For this purpose, initially the research presents decision making in the light of Behavioral Economics and Neuroeconomics. Next, a contextualization regarding procrastination is presented. Throughout the study, the importance of taxpayers' fiscal responsibility was emphasized, highlighting the need to comply with legal deadlines. Failure to comply with these deadlines may result in financial losses and legal complications, affecting the taxpayers' tax situation. A combination of literature review and data analysis is used to understand the phenomenon and propose strategies to deal with it. The results obtained in the research showed that late submission of income tax returns is not only a personal problem, but also a social and financial challenge. The importance of joint action by society, tax authorities and financial institutions to promote fiscal responsibility and reduce delays was emphasized. It is intended, therefore, that the data from this study can be used to encourage discussion of the importance of the topic and serve as a basis for the elaboration and implementation of policies and measures that encourage early and full compliance with tax obligations, thus improving compliance and minimizing negative impacts.