O cumprimento das obrigações fiscais: um estudo sobre a lotaria fiscal e os benefícios fiscais em Portugal

Abstract

This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures – the tax lottery and tax benefits – associated with the “e-invoice” program which aims to encourage voluntary tax compliance. The quantitative and qualitative analysis of the data collected in a questionnaire-style survey allows us to conclude that financial rewards should be considered in tax policies that aim to maximize the cooperation of citizens in reducing tax evasion and that reward policies are complementary to those striving to control and sanction tax evasion.

Keywords

• Portugal
• tax benefits
• tax compliance
• tax evasion
• tax lotteries