A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

A pesquisa sobre observância tributária floresceu no campo econômico, tendo como estudos seminais as obras de Allingham e Sandmo (1972) e Srinivasan (1973). Esses artigos basearam-se na teoria de Becker (1968) sobre crime e punição, aceitando o paradigma econômico clássico, que parte do pressuposto de que os indivíduos adotam comportamentos racionais. Nas últimas décadas, contudo, muitos pesquisadores notaram que esse paradigma, do qual derivou aquilo que veio a ser chamado pela academia de \"paradigma do crime\", explicava apenas parcialmente o comportamento do contribuinte. Surge, então, toda uma linha de pesquisa contrapondo esse paradigma racional, partindo da constatação de que o comportamento do contribuinte é muito mais complexo do que inicialmente se supunha, merecendo uma análise multidisciplinar, ou seja, que não se restrinja ao campo econômico, mas que também abarque outras disciplinas. Esse novo paradigma foi denominado pela academia de \"paradigma do serviço\" que, em linhas gerais, contempla outros fatores envolvidos no ato de pagar tributos, inclusive psicológicos, pressupondo, de tal modo, que o contribuinte não é um indivíduo racional unicamente preocupado em maximizar sua utilidade, devendo ser visto pela administração pública como uma espécie de cliente, e recebendo tratamento adequado e serviços públicos de qualidade em contrapartida ao cumprimento de suas obrigações tributárias. O presente estudo faz uma apreciação dos dois paradigmas, introduzindo nessa avaliação conceitos da ciência denominada Análise do Comportamento, cujos ensinamentos sobre a aprendizagem e o comportamento humano têm o potencial de contribuir de forma significativa para o entendimento do assunto. Testando os pressupostos teóricos apresentados no decorrer do trabalho, foram realizados dois estudos empíricos, tomando-se como base o modelo criado pelo pesquisador e psicólogo Erich Kirchler, denominado Slippery Slope Framework, que confirma estudos anteriores e demonstra que tanto punições quanto recompensas são instrumentos eficazes no combate à evasão fiscal, sugerindo que a integração dos paradigmas \"do crime\" e \"do serviço\", bem como a inserção dos princípios da Análise do Comportamento nesta análise é um caminho promissor no combate à evasão fiscal. / Research on tax compliance has arisen in the economic field with seminal studies based upon the works of Allingham and Sandmo (1972) and Srinivasan (1973). Such articles were based on Becker\'s theory (1968) on crime and punishment, accepting the classic economic paradigm, which presupposes that individuals show rational behaviors. Nevertheless, in the past decades, many researchers have noticed that such paradigm, which gave rise to what is referred to, by the academy, as \"crime paradigm\", explained the behavior of taxpayers solely in part, and an entire line of research opposing such rational paradigm arose, based upon the verification that the behavior of taxpayers is much more complex than what was originally presumed, deserving a multidisciplinary analysis, i.e., not restricted to the economic field, but that, further, encompasses other subjects. Such new paradigm was designated by the academy as \"service paradigm\" that, in general, contemplates other factors involved in the act of paying taxes, including psychological factors, thus presupposing that taxpayers are not rational individuals solely concerned about maximizing the function thereof, they should be deemed, by the public administration, to be clients, and should receive appropriate treatment and quality public services in return for complying with their tax obligations. This study analyzes two paradigms, introducing in such analysis concepts of the science called Behavior Analysis, the teachings on learning and human behavior of which have potential to significantly contribute to better understanding the subject. Testing the theoretical assumptions presented throughout the study, two empirical analyses were conducted, based upon the model created by researcher and psychologist Erich Kirchler, referred to as Slippery Slope Model, which confirms previous studies and indicates that both punishment and reward are effective tools to fight against tax evasion, suggesting that integrating \"crime\" and \"service\" paradigms and inserting concepts of the Behavior Analysis Science in this analysis is highly promising to fight against tax evasion.

Text in Afrikaans / Die doel van die studie was om 'n model te ontwikkel vir openbare bibiioteekdiensiewering in 'n ontwikkelende land met 'n multikulturele samelewing. Die kernprobleem was om die teoretiese fundering van dienslewering en die toepassing daarvan in die praktyk te ondersoek. Die eerste subprobleem was om die eienskappe van 'n professie en professionele dienslewering te ondersoek. Die eienskappe van die professionalis/bibiiotekaris wat leiding aan die gebruiker moet gee, is geidentifiseer. Sleutelelemente is: outonomie (gekoppel aan deskundigheid en opieiding), 'n altruistiese diensorientasie en funksionele diens (volgens professionele riglyne en standaarde) aan alle groepe in die gemeenskap, ongeag sosiale kias. Die tweede subprobleem was om die doelstellings en funksies van die openbare biblioteek en die roi van gebruikersleiding daarin te ontleed. Daar is gevind dat diensleweringsfunksies in die teorie swak gefundeer is. 'n Kategorisering is voorgestel wat onderskei tussen ondersteuningsfunksies, diensleweringsfunksies en bestuursfunksies. Gebruikersleiding is geidentifiseer as oorkoepelende begrip en kernelement van alle diensleweringsfunksies wat gerig is op die optimalisering van die waarde van inligting tot beswil van die samelewing. Die derde subprobleem was om die ontstaan van 'n diensbegrip in die openbare biblioteek te beskryf en paradigmaverskuiwings uit te wys. Professionele riglyne, beginsels en standaarde, is ontleed. Afleidings is gemaak oor 'n heersende diensbegrip en rol van die openbare biblioteek. Daar is bevind dat die riglyne vir die identifisering van gebruikersgroepe en hulle behoeftes asook diensleweringsfunksies ontoereikend is. 'n Kategorisering van potensiele gebruikersgroepe en hul behoeftes is gedoen en 'n model vir openbare biblioteekdiensiewering ontwikkel om die leemte in teoretisering te vul. Die model onderskei 'n diensparadigma van dienslewering aan alie individue en groepe in die gemeenskap en missie van ontwikkeling; die primere doeiltelling opvoeding; beginsels van gemeenskapskontak; behoeftebepaling en toegang lot inligting; diensfunksies en uitreikaktiwiteite; die professionalis-klientverhouding; wetgewing, organisatoriese strukture en omgewingsfaktore. Die model is in 'n vraelysopname in die Suid-Afrikaanse openbare biblioteekpraktyk getoets. Daar is bevind dat die doelsteliings nagestreef en diensfunksies toegepas word. Die grootste probleme word in organisatoriese strukture en finansiering ondervind. Hierdie sake moet dringend aandag kry om die gestelde missie, naamlik om 'n wesenlike rol te speel in die ontwikkeling van die hele Suid-Afrikaanse samelewing, te verwesenlik. / The purpose of the study was to develop a model for public library service rendering in a developing and multicultural society. The core problem was to investigate the theoretical foundation of service rendering and the application thereof in practice. The first subproblem was to examine the characteristics of a profession and professional service rendering. The characteristics of the professional/ librarian who has to provide guidance to the user were identified. Key elements are: autonomy (linked to expertise and training), an altruistic service orientation and functional service (according to professional guidelines and standards) to all groups in the community irrespective of social class. The second subproblem was to analyse the aims and functions of the public library and the role of user guidance in it It was found that service rendering functions are not theoretically well grounded. A categorisation is proposed which distinguishes between supporting, service rendering and management functions. User guidance is identified as an umbrella concept and core element of all service rendering functions which is directed at optima/isirtg the value of information to the benefit of society. The third subproblem was to describe the origins of a service concept in the public library and to expose paradigm shifts. Professional guidelines, principles and standards were analysed. Conclusions were drawn about a predominant service concept and the role of the public library. It was found that guidelines for the identification of user groups and their needs as well as service rendering functions are inadequate. A categorisation of potential user groups and their needs was compiled and a model for public library service rendering was developed to bridge the gap in XXtheorisation. The model distinguishes a paradigm of service to all Individuals and groups in the community and a developmental mission; the primary aim of education; service principles of community networking, needs assessment and information access; service functions and outreach activities; the professionalclient- relationship; legislation, organisational structures and environmental factors. The model was tested in South African public library practice by means of a questionnaire survey. It was found that aims are pursued and service functions are applied. The greatest problems are experienced In organisational structures and financing. These issues must be urgently addressed to realise the public library's declared mission, namely to play a substantial role in the development of the South African society as a whole. / Information Science / D. Litt. et Phil. (Information Science)

Text in Afrikaans / Die doel van die studie was om 'n model te ontwikkel vir openbare bibiioteekdiensiewering in 'n ontwikkelende land met 'n multikulturele samelewing. Die kernprobleem was om die teoretiese fundering van dienslewering en die toepassing daarvan in die praktyk te ondersoek. Die eerste subprobleem was om die eienskappe van 'n professie en professionele dienslewering te ondersoek. Die eienskappe van die professionalis/bibiiotekaris wat leiding aan die gebruiker moet gee, is geidentifiseer. Sleutelelemente is: outonomie (gekoppel aan deskundigheid en opieiding), 'n altruistiese diensorientasie en funksionele diens (volgens professionele riglyne en standaarde) aan alle groepe in die gemeenskap, ongeag sosiale kias. Die tweede subprobleem was om die doelstellings en funksies van die openbare biblioteek en die roi van gebruikersleiding daarin te ontleed. Daar is gevind dat diensleweringsfunksies in die teorie swak gefundeer is. 'n Kategorisering is voorgestel wat onderskei tussen ondersteuningsfunksies, diensleweringsfunksies en bestuursfunksies. Gebruikersleiding is geidentifiseer as oorkoepelende begrip en kernelement van alle diensleweringsfunksies wat gerig is op die optimalisering van die waarde van inligting tot beswil van die samelewing. Die derde subprobleem was om die ontstaan van 'n diensbegrip in die openbare biblioteek te beskryf en paradigmaverskuiwings uit te wys. Professionele riglyne, beginsels en standaarde, is ontleed. Afleidings is gemaak oor 'n heersende diensbegrip en rol van die openbare biblioteek. Daar is bevind dat die riglyne vir die identifisering van gebruikersgroepe en hulle behoeftes asook diensleweringsfunksies ontoereikend is. 'n Kategorisering van potensiele gebruikersgroepe en hul behoeftes is gedoen en 'n model vir openbare biblioteekdiensiewering ontwikkel om die leemte in teoretisering te vul. Die model onderskei 'n diensparadigma van dienslewering aan alie individue en groepe in die gemeenskap en missie van ontwikkeling; die primere doeiltelling opvoeding; beginsels van gemeenskapskontak; behoeftebepaling en toegang lot inligting; diensfunksies en uitreikaktiwiteite; die professionalis-klientverhouding; wetgewing, organisatoriese strukture en omgewingsfaktore. Die model is in 'n vraelysopname in die Suid-Afrikaanse openbare biblioteekpraktyk getoets. Daar is bevind dat die doelsteliings nagestreef en diensfunksies toegepas word. Die grootste probleme word in organisatoriese strukture en finansiering ondervind. Hierdie sake moet dringend aandag kry om die gestelde missie, naamlik om 'n wesenlike rol te speel in die ontwikkeling van die hele Suid-Afrikaanse samelewing, te verwesenlik. / The purpose of the study was to develop a model for public library service rendering in a developing and multicultural society. The core problem was to investigate the theoretical foundation of service rendering and the application thereof in practice. The first subproblem was to examine the characteristics of a profession and professional service rendering. The characteristics of the professional/ librarian who has to provide guidance to the user were identified. Key elements are: autonomy (linked to expertise and training), an altruistic service orientation and functional service (according to professional guidelines and standards) to all groups in the community irrespective of social class. The second subproblem was to analyse the aims and functions of the public library and the role of user guidance in it It was found that service rendering functions are not theoretically well grounded. A categorisation is proposed which distinguishes between supporting, service rendering and management functions. User guidance is identified as an umbrella concept and core element of all service rendering functions which is directed at optima/isirtg the value of information to the benefit of society. The third subproblem was to describe the origins of a service concept in the public library and to expose paradigm shifts. Professional guidelines, principles and standards were analysed. Conclusions were drawn about a predominant service concept and the role of the public library. It was found that guidelines for the identification of user groups and their needs as well as service rendering functions are inadequate. A categorisation of potential user groups and their needs was compiled and a model for public library service rendering was developed to bridge the gap in XXtheorisation. The model distinguishes a paradigm of service to all Individuals and groups in the community and a developmental mission; the primary aim of education; service principles of community networking, needs assessment and information access; service functions and outreach activities; the professionalclient- relationship; legislation, organisational structures and environmental factors. The model was tested in South African public library practice by means of a questionnaire survey. It was found that aims are pursued and service functions are applied. The greatest problems are experienced In organisational structures and financing. These issues must be urgently addressed to realise the public library's declared mission, namely to play a substantial role in the development of the South African society as a whole. / Information Science / D. Litt. et Phil. (Information Science)