"Please give me an invoice": VAT evasion and the Portuguese tax lottery

Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers' tax number, doing so is a form of voluntary cooperation i...

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Bibliographic Details
Authors: Cruz, José N. (Author) ; Pedro António Basto de Sousa (Author) ; Daniela C. Wilks (Author)
Format: Electronic Article
Language:Portuguese
Published: 2019
In: The international journal of sociology and social policy
Year: 2019
Online Access: Volltext (kostenfrei)
Volltext (kostenfrei)
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