Declaração de imposto de renda de pessoas físicas: principais dificuldades dos contribuintes

Abstract

The objective of this article is to analyze the main difficulties faced by taxpayers in the declaration of Personal Income Tax by means of a survey carried out at the Federal University of Uberlândia, Uberlândia, Minas Gerais. Thus, the research is classified as descriptive and qualitative, since, according to the literature, such a method of study does not seek to propose solutions to certain problems, but rather to describe them. In relation to the procedure of data collection, forms were used. The sample consisted of 68 people, including men and women of different ages, who sought the post of service to resolve doubts as to the completion of the Declaration of Personal Income Tax. As criterion for evaluation, questions were analyzed regarding: obligatoriness, documents, programs, data and others, these criteria were proposed by the form. As a result, it was observed that many people still encounter difficulties in completing the Declaration of Personal Income Tax, a fact evidenced by the number of taxpayers (600,000) who had their Income Tax declarations rejected by the Federal Treasury in the year 2016 (SRFB, 2016a), in addition to the diversity of doubts resolved at the post of service.