Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.26/50133 |
Resumo: | Since February 2015, Portuguese citizens can deduct from VAT a percentage of the expenses on their invoices. This deduction includes expenses related to accommodation, catering and similar. This action is done through the online E-fatura platform, a space where Portuguese taxpayers can check their invoices and the amounts of deductions. By encouraging taxpayers to ask for an invoice, the Portuguese Government intends to fight tax evasion and fraud and to privilege sectors of the economy such as tourism. With the pandemic caused by SARS-COV-2, the Government is preparing to launch another technological platform to put into practice another measure to support tourism called IVAucher and which it presented in the State Budget for 2021. This temporary measure will allow citizens accumulate VAT on consumption in restaurants, hotels and culture, in vouchers that can be discounted in the following quarter on new consumption in the same activities. This study aims to present the opinion of the Portuguese about these measures. A national survey was carried out through an electronic survey to understand whether the Portuguese know the measures and whether they use or intend to use it, and to know their opinion about the impact of this on the consumption of products and services related to the tourism and culture sector. The results show an overall positive view of these measures, although they do not seem, by themselves, to induce significant changes in consumer’s behaviours. The study also makes clear the need for further research on the interplay between these measures and other public policies being implemented, particularly those focused on the stimulus of the demand. |
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Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic timesTourismCultureInformation and Communication TechnologiesIVAucherE-faturaPandemicEconomic activitySince February 2015, Portuguese citizens can deduct from VAT a percentage of the expenses on their invoices. This deduction includes expenses related to accommodation, catering and similar. This action is done through the online E-fatura platform, a space where Portuguese taxpayers can check their invoices and the amounts of deductions. By encouraging taxpayers to ask for an invoice, the Portuguese Government intends to fight tax evasion and fraud and to privilege sectors of the economy such as tourism. With the pandemic caused by SARS-COV-2, the Government is preparing to launch another technological platform to put into practice another measure to support tourism called IVAucher and which it presented in the State Budget for 2021. This temporary measure will allow citizens accumulate VAT on consumption in restaurants, hotels and culture, in vouchers that can be discounted in the following quarter on new consumption in the same activities. This study aims to present the opinion of the Portuguese about these measures. A national survey was carried out through an electronic survey to understand whether the Portuguese know the measures and whether they use or intend to use it, and to know their opinion about the impact of this on the consumption of products and services related to the tourism and culture sector. The results show an overall positive view of these measures, although they do not seem, by themselves, to induce significant changes in consumer’s behaviours. The study also makes clear the need for further research on the interplay between these measures and other public policies being implemented, particularly those focused on the stimulus of the demand.Repositório ComumMarques, C. G.Almeida, PaulaPires da Silva, CláudiaDionísio, MartaDias, Inês IsabelPedro, João P.2024-03-04T13:24:03Z20212024-02-23T11:40:40Z2021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.26/50133engcv-prod-2568464info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-07T14:25:46Zoai:comum.rcaap.pt:10400.26/50133Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:13:41.267198Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
title |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
spellingShingle |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times Marques, C. G. Tourism Culture Information and Communication Technologies IVAucher E-fatura Pandemic Economic activity |
title_short |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
title_full |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
title_fullStr |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
title_full_unstemmed |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
title_sort |
Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times |
author |
Marques, C. G. |
author_facet |
Marques, C. G. Almeida, Paula Pires da Silva, Cláudia Dionísio, Marta Dias, Inês Isabel Pedro, João P. |
author_role |
author |
author2 |
Almeida, Paula Pires da Silva, Cláudia Dionísio, Marta Dias, Inês Isabel Pedro, João P. |
author2_role |
author author author author author |
dc.contributor.none.fl_str_mv |
Repositório Comum |
dc.contributor.author.fl_str_mv |
Marques, C. G. Almeida, Paula Pires da Silva, Cláudia Dionísio, Marta Dias, Inês Isabel Pedro, João P. |
dc.subject.por.fl_str_mv |
Tourism Culture Information and Communication Technologies IVAucher E-fatura Pandemic Economic activity |
topic |
Tourism Culture Information and Communication Technologies IVAucher E-fatura Pandemic Economic activity |
description |
Since February 2015, Portuguese citizens can deduct from VAT a percentage of the expenses on their invoices. This deduction includes expenses related to accommodation, catering and similar. This action is done through the online E-fatura platform, a space where Portuguese taxpayers can check their invoices and the amounts of deductions. By encouraging taxpayers to ask for an invoice, the Portuguese Government intends to fight tax evasion and fraud and to privilege sectors of the economy such as tourism. With the pandemic caused by SARS-COV-2, the Government is preparing to launch another technological platform to put into practice another measure to support tourism called IVAucher and which it presented in the State Budget for 2021. This temporary measure will allow citizens accumulate VAT on consumption in restaurants, hotels and culture, in vouchers that can be discounted in the following quarter on new consumption in the same activities. This study aims to present the opinion of the Portuguese about these measures. A national survey was carried out through an electronic survey to understand whether the Portuguese know the measures and whether they use or intend to use it, and to know their opinion about the impact of this on the consumption of products and services related to the tourism and culture sector. The results show an overall positive view of these measures, although they do not seem, by themselves, to induce significant changes in consumer’s behaviours. The study also makes clear the need for further research on the interplay between these measures and other public policies being implemented, particularly those focused on the stimulus of the demand. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021 2021-01-01T00:00:00Z 2024-03-04T13:24:03Z 2024-02-23T11:40:40Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.26/50133 |
url |
http://hdl.handle.net/10400.26/50133 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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cv-prod-2568464 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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