Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal

Pinheiro, João; Diogo, Tiago Rodrigo; Samagaio, António

doi:10.7819/rbgn.v23i4.4133

Cited by 2 publications

(1 citation statement)

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“…Moreover, the complex relationship manifested between tax morale, tax knowledge, and tax competition must not be overrun (Jusoh et al, 2021), meanwhile, another particular aspect of tax compliance that must be taken into account is revealed by the value chain among taxpayers (Olabisi et al, 2021). The complex manifestation of tax compliance must be studied in the context of model knowledge throughout tax socialization and awareness (Pattiasina et al, 2021), by the underlying factors which influence the invoice request (Pinheiro et al, 2021) with a special focus on the specific determinants enriched in personal tax compliance (Subadriyah & Harto, 2021) and on the determinants which influence the tax compliance of foreign direct investments (Trung et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Correlation Between Double Taxation Conventions, Tax Compliance, and Tax Evasion. Empirical Evidence From Oecd Countries

Dumiter

2023

Technological and Economic Development of Economy

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The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international convention must be written, and their de facto application, both in bilateral situations and among triangular or multilateral situations. To be more specific, the way in which double taxation conventions are constructed, signed, and implemented will generate changes in the level of direct taxes, at a certain time interval, both economically and legally with a special focus on tax compliance and tax evasion. Consequently, tax compliance is very important because of the behavior of the taxpayer and the willingness to pay taxes both on the national and international levels. Moreover, tax evasion is a serious problem that creates distortion and undermines worldwide trade and commerce. In this article, it is approached the complex relationship between double taxation conventions, tax compliance, and tax behavior in order to establish the connections and interactions between these three important aspects. The objective of this study is o evaluate and assess the interconnections between these three variables. The empirical study is revealed for selected comprehensive OECD countries with a panel data approach and with modeling techniques using Python software. The conclusions of this study reveal that between double taxation conventions, tax compliance, and tax evasion there is manifested strong connections both positive and negative, aspects highlighted by the empirical results, because the complex relationship manifested in practice regarding the stipulation of the law, the financial aspects and the application of fiscal policy, both on national and international levels.

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Section: Introductionmentioning

confidence: 99%