The autonomous taxation of corporate expenses in Portugal : empirical evidence of the Portuguese chartered accountants' perceptions of corporate taxation
Year of publication: |
2023
|
---|---|
Authors: | Dinis, Ana Arromba ; Martins, António ; Lopes, Cidália |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 13.2023, 4, p. 501-538
|
Subject: | tax compliance | autonomous taxation of expenses | Portugal | tax complexity | tax planning | Unternehmensbesteuerung | Corporate taxation | Steuermoral | Tax compliance | Steuer | Tax | Steuerplanung | Tax planning |
-
Tax Compliance Management System : Regelungen und Arbeitshilfen
Niemann, Walter, (2019)
-
Contemporary issues in taxation research ; Volume 2
Salter, David, (2016)
-
Gasper, Armin, (2016)
- More ...
-
A special feature of corporate income taxation in Portugal : the autonomous taxation of expenses
Dinis, Ana Arromba, (2017)
-
Interpretative complexity and tax law changes : the taxation of corporate expenses in Portugal
Martins, António, (2018)
-
Taking on climate change through green taxation
Dinis, Ana Arromba, (2023)
- More ...