Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal

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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,...

書目詳細資料
發表在:	eJournal of Tax Research
主要作者:	Borrego A.C.; Loo E.C.; Lopes C.M.M.; Ferreira C.M.S.
格式:	Article
語言:	English
出版:	University of New South Wales 2015
在線閱讀:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930358014&partnerID=40&md5=79f8d59cd7b92e1f0f18e66f8c619a21

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