Conduta empresarial e evasão fiscal: análise de possíveis elementos que justifiquem a prática de atos ilícitos por empreendedoras paranaenses em micro e pequenas empresas

Abstract

This study investigates the factors that lead female entrepreneurs to justify tax evasion practices, also analyzing the intentionality of these actions from the perspective of misbehavior. The research adopted a qualitative, exploratory-descriptive approach and used semi-structured individual interviews for data collection. The study was conducted with 14 female entrepreneurs from micro and small enterprises in the Curitiba region, and the data were analyzed using the Atlas.TI software. The results reveal that the entrepreneurs perceive tax evasion as a survival strategy in response to high tax burdens and operating costs. The main practices identified were the omission of invoice issuance and the use of multiple CNPJs to reduce the tax burden. Tax evasion was generally justified by the perception of inequality in the tax system, as large companies are seen as being favored and subjected to less rigorous audits. The study also identified the presence of both intentional and unintentional misbehavior among the interviewees, with the former characterized by a conscious decision to violate regulations to maintain business competitiveness and the latter attributed to a lack of knowledge or guidance on tax legislation. Additionally, an initial reluctance among participants to address the topic was observed, suggesting that they often do not recognize certain practices as illicit. The research highlights the need for more effective public policies to encourage regularization and tax education among micro and small business owners, as well as the development of incentives that make formalization more advantageous.