José Manuel Neves Cruz | Universidade do Porto (original) (raw)
Papers by José Manuel Neves Cruz
O bem “Cultura” apresenta um conjunto de características que têm vindo a gerar uma área de estudo... more O bem “Cultura” apresenta um conjunto de características que têm vindo a gerar uma área de estudo específica na ciência económica. Para Blaug (2001) além de ser um bem que tem uma expressão multifacetada, englobando um leque alargado de situações e ...
ERPN: Human Capital (Sub-Topic), 2015
Much of the existing research highlights the prosocial side of entrepreneurship, but various stud... more Much of the existing research highlights the prosocial side of entrepreneurship, but various studies suggest that entrepreneurship is not always productive. Furthermore, there is some empirical evidence suggesting that young people who break the rules are more likely to become entrepreneurs in the future. However, to date relatively little research interest has been devoted to the negative side of entrepreneurship. This study contributes to fill this gap by focusing on the association between students’ intentions to become an entrepreneur and their attitudes towards plagiarism. Plagiarism is a form of deviant behavior frequent among students, and its perpetration involves risk-taking and the pursuit of gains, which are also present in entrepreneurship. A questionnaire was developed to assess the factors under analysis and the results of data collected from a Portuguese sample suggest a statistically significant positive relationship between students’ intentions to become an entrepre...
International Journal of Sociology and Social Policy
Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoi... more Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number. Design/methodology/approach An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data. Findings The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens’ cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stron...
This study addresses the role of the system of justice when problems of institutional anomie occu... more This study addresses the role of the system of justice when problems of institutional anomie occur, applying this reflection to the Portuguese case. After a brief presentation of the theory of institutional anomie, some signs of anomie in Portugal were identified, taking into account the cultural values associated with the American Dream, the economic pressures in Portuguese society, the situation of political and social institutions and the evolution of instrumental crime. In this context, it is shown that the justice system is called upon to play a crucial role in reducing the effects of anomie, that is to say, in the prevention of instrumental crime, in terms of its deterrent role in crime and its contribution to strengthening of political and social institutions. The analysis developed points to a strong relationship between the quality of the system of justice and: i) human development; ii) the subjective well-being perceived by citizens, that is, happiness. The results indicate that the Portuguese system of justice, compared to several European countries, presents weaknesses in dealing with the effects of anomie.
O bem “Cultura” apresenta um conjunto de características que têm vindo a gerar uma área de estudo... more O bem “Cultura” apresenta um conjunto de características que têm vindo a gerar uma área de estudo específica na ciência económica. Para Blaug (2001) além de ser um bem que tem uma expressão multifacetada, englobando um leque alargado de situações e ...
ERPN: Human Capital (Sub-Topic), 2015
Much of the existing research highlights the prosocial side of entrepreneurship, but various stud... more Much of the existing research highlights the prosocial side of entrepreneurship, but various studies suggest that entrepreneurship is not always productive. Furthermore, there is some empirical evidence suggesting that young people who break the rules are more likely to become entrepreneurs in the future. However, to date relatively little research interest has been devoted to the negative side of entrepreneurship. This study contributes to fill this gap by focusing on the association between students’ intentions to become an entrepreneur and their attitudes towards plagiarism. Plagiarism is a form of deviant behavior frequent among students, and its perpetration involves risk-taking and the pursuit of gains, which are also present in entrepreneurship. A questionnaire was developed to assess the factors under analysis and the results of data collected from a Portuguese sample suggest a statistically significant positive relationship between students’ intentions to become an entrepre...
International Journal of Sociology and Social Policy
Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoi... more Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number. Design/methodology/approach An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data. Findings The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens’ cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stron...
This study addresses the role of the system of justice when problems of institutional anomie occu... more This study addresses the role of the system of justice when problems of institutional anomie occur, applying this reflection to the Portuguese case. After a brief presentation of the theory of institutional anomie, some signs of anomie in Portugal were identified, taking into account the cultural values associated with the American Dream, the economic pressures in Portuguese society, the situation of political and social institutions and the evolution of instrumental crime. In this context, it is shown that the justice system is called upon to play a crucial role in reducing the effects of anomie, that is to say, in the prevention of instrumental crime, in terms of its deterrent role in crime and its contribution to strengthening of political and social institutions. The analysis developed points to a strong relationship between the quality of the system of justice and: i) human development; ii) the subjective well-being perceived by citizens, that is, happiness. The results indicate that the Portuguese system of justice, compared to several European countries, presents weaknesses in dealing with the effects of anomie.