Income Tax and middle-class' contributors: notes on evasion

Authors

  • Ciméia Bevilaqua Universidade de São Paulo

DOI:

https://doi.org/10.11606/issn.2316-9133.v7i7p13-31

Keywords:

Income tax, middle—classes, law, personal relations

Abstract

This article analyses the experience of middle—class taxpayers regarding the Brazilian Income Tax (“Imposto de Renda”). I concentrate myself mainly on the matter of not paying and also deal with two of its complementary aspects: the importance of personal relations during the process of elaborating the annual income declaration; and the process identified by taxpayers as the modernization of the “Imposto de Renda”, which has certain effects on the strategies of declarating someone's income.

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Author Biography

  • Ciméia Bevilaqua, Universidade de São Paulo
    Doutoranda em Antropologia Social- USP Professora Assistente do Depto. de Antropologia - UFPR

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Published

1998-03-30

Issue

Vol. 7 No. 7 (1998)

Section

Articles and Essays

License

I authorize Cadernos de Campo Journal of Anthropology to publish the work of my authorship/responsibility, as well as I take responsibility for the use of images, if accepted for publication.

I agree with this statement as an absolute expression of truth. On my behalf and on behalf of eventual co-authors I also take full responsibility for the material presented.

I attest to the unpublished nature of the work submitted

How to Cite

Bevilaqua, C. (1998). Income Tax and middle-class’ contributors: notes on evasion. Cadernos De Campo (São Paulo, 1991), 7(7), 13-31. https://doi.org/10.11606/issn.2316-9133.v7i7p13-31