Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal
This paper analyses tax professionals' (TOCs) perception of tax complexity within the Portuguese fiscal system. This study is relevant to the international tax literature research for two reasons. Firstly, its intention is to determine the dimensions of the endogenous causes of tax complexity,...
| Published in: | eJournal of Tax Research |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
University of New South Wales
2015
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930358014&partnerID=40&md5=79f8d59cd7b92e1f0f18e66f8c619a21 |