Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.15/1352
Título: The New Portuguese Simplified Tax Regime for Small Business
Autor: Dâmaso, Maria Goreti de Jesus
Martins, António
Palavras-chave: New simplified tax regime
Corporate income tax
Small businesses
Chartered accountants
Portugal
Data: 2015
Editora: North American Business Press
Citação: Dâmaso, G. (2015). The New Portuguese Simplified Tax Regime for Small Business. Journal of Accounting and Finance, 15(2), 76-84.
Resumo: This article discusses the motives that the Portuguese chartered accountants considered when having to recommend the new simplified tax regime (STR) that applies to taxpayers subjected to the corporate income tax (CIT). In Portugal, a former STR was applied in the fiscal years from 2001 to 2010. A new STR covering the CIT for small businesses began in the fiscal year of 2014. The data were collected through a questionnaire applied to 315 chartered accountants. 68% of the respondents did not recommend the STR. The main motive for those who recommended it was not a decreasing of compliance costs, but the tax payment reduction that the STR could imply in comparison with the standard CIT regime.
Peer review: yes
URI: http://hdl.handle.net/10400.15/1352
Versão do Editor: http://www.na-businesspress.com/JAF/DamasoM_Web15_5_.pdf
Aparece nas colecções:Artigos em revistas internacionais_ESGTS

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