Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan
memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang …

Purpose This paper aims to understand what green tax measures Portuguese corporate tax
law foresees and whether the measures observe the polluter pays tax principle …

This chapter analyses the effects of two recent tax policy reforms: Countryby-Country
Reporting (CbCR) and Automatic Exchange of Information (AEOI) in the tax ecosystem …

The main goal of this paper is to understand the taxation and tax obligations of Portuguese
restaurants. For this purpose the Portuguese tax law was investigated, mainly the Corporate …

O objetivo geral desta tese é analisar o papel da tributação autónoma (TA) no regime de
tributação das sociedades em Portugal. Em particular, a perceção dos Contabilistas …

This study examined the effect of taxation on the performance of medium-sized enterprises
in Kitengela Town, Kajiado County. The study sought to address the following specific …

This study focuses on the autonomous taxation of companies in Portugal (hereinafter AT),
which is levied on certain corporate charges under the Corporate Income Tax Code …

A complexidade fiscal é uma realidade dos sistemas tributários modernos, tanto em países
desenvolvidos como em desenvolvimento, sendo certo que, os regimes de tributação têm …

Portuguese corporate income tax has a special feature rarely seen in other countries.
Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of …

La presente investigación tuvo como objetivo determinar la incidencia de los gastos por
infracciones tributarias en la utilidad de los comerciantes del sector calzado del centro …