Publication
The New Portuguese Simplified Tax Regime for Small Business
| dc.contributor.author | Dâmaso, Maria Goreti de Jesus | |
| dc.contributor.author | Martins, António | |
| dc.date.accessioned | 2015-10-29T17:17:12Z | |
| dc.date.available | 2015-10-29T17:17:12Z | |
| dc.date.issued | 2015 | |
| dc.description.abstract | 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. | pt_PT |
| dc.identifier.citation | Dâmaso, G. (2015). The New Portuguese Simplified Tax Regime for Small Business. Journal of Accounting and Finance, 15(2), 76-84. | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.15/1352 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | North American Business Press | pt_PT |
| dc.relation.publisherversion | http://www.na-businesspress.com/JAF/DamasoM_Web15_5_.pdf | pt_PT |
| dc.subject | New simplified tax regime | pt_PT |
| dc.subject | Corporate income tax | pt_PT |
| dc.subject | Small businesses | pt_PT |
| dc.subject | Chartered accountants | pt_PT |
| dc.subject | Portugal | pt_PT |
| dc.title | The New Portuguese Simplified Tax Regime for Small Business | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 84 | pt_PT |
| oaire.citation.startPage | 76 | pt_PT |
| oaire.citation.title | Journal of Accounting and Finance | pt_PT |
| oaire.citation.volume | 15 | pt_PT |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |