THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY

Detalhes bibliográficos
Autor(a) principal: Lopes, Cidália Maria da Mota
Data de Publicação: 2008
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1065
Resumo: This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.
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spelling THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITYTHE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITYPortuguese tax systemComplexityCosts of taxation.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system. This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.Universidade Regional de Blumenau2008-11-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/106510.4270/ruc.20084Revista Universo Contábil; v. 4 n. 4 (2008); 140-1631809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1065/782Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessLopes, Cidália Maria da Mota2009-02-18T09:02:14Zoai:ojs.bu.furb.br:article/1065Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-02-18T09:02:14Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
title THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
spellingShingle THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
Lopes, Cidália Maria da Mota
Portuguese tax system
Complexity
Costs of taxation.
title_short THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
title_full THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
title_fullStr THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
title_full_unstemmed THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
title_sort THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY
author Lopes, Cidália Maria da Mota
author_facet Lopes, Cidália Maria da Mota
author_role author
dc.contributor.author.fl_str_mv Lopes, Cidália Maria da Mota
dc.subject.por.fl_str_mv Portuguese tax system
Complexity
Costs of taxation.
topic Portuguese tax system
Complexity
Costs of taxation.
description This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.
publishDate 2008
dc.date.none.fl_str_mv 2008-11-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1065
10.4270/ruc.20084
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1065
identifier_str_mv 10.4270/ruc.20084
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1065/782
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 4 n. 4 (2008); 140-163
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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