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International Journal of Economics & Management Sciences

Compliance Costs Of Corporate Income Taxation In Portugal

Cidália Lopes1
Abstract :

The evaluation of taxpayers’ compliance costs has grown in significance within tax research over the last years. In 2007, a survey questionnaire of business taxpayers was conducted in Portugal to evaluate compliance costs for the fiscal year of 2004. This paper presents the findings of that survey, as well as the main determinants of business compliance costs in Portugal. Specifically, its goals are threefold: to estimate the magnitude of the cost of complying with the Portuguese corporate income tax; to investigate the determinants of these costs, including both aspects of the firm’s operations and aspects of the tax system and, finally, to discuss the policy implications of the findings. The results show that compliance costs of corporate income taxation are related to the size of enterprises, the market where they operate as well as the complexity variables. 

Keywords :
taxation, compliance costs, corporate income tax

Date Deposited : 20 May 2016 19:33

Last Modified : 20 May 2016 19:33

Official URL: http://www.omicsonline.com/

Volume 1, Number 10, October 2012 , ISSN 2162-6359

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