Martins, António
Tax simplification a comparison between the Portuguese and the Spanish regimes electrónico / António Martins, Daniel Taborda and Ana Dinis
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article compares the Portuguese and the Spanish simplified tax regimes (STRs) with regard to personal income taxation. In Portugal, the regime has become more equitable and increasingly uses information technology. In Spain, the modular regime is complex and could occasion evasion. Accordingly, Spain should consider abandoning its current
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
DECLARACIONES TRIBUTARIAS
REGIMEN SIMPLIFICADO
ADMINISTRACIÓN ELECTRÓNICA
DERECHO COMPARADO
PORTUGAL
ESPAÑA
Taborda, Daniel
Dinis, Ana
Bulletin for International Taxation 0007-4624 v. 77, n. 2, February 2023, p. 54-63
Tax simplification a comparison between the Portuguese and the Spanish regimes electrónico / António Martins, Daniel Taborda and Ana Dinis
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article compares the Portuguese and the Spanish simplified tax regimes (STRs) with regard to personal income taxation. In Portugal, the regime has become more equitable and increasingly uses information technology. In Spain, the modular regime is complex and could occasion evasion. Accordingly, Spain should consider abandoning its current
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
DECLARACIONES TRIBUTARIAS
REGIMEN SIMPLIFICADO
ADMINISTRACIÓN ELECTRÓNICA
DERECHO COMPARADO
PORTUGAL
ESPAÑA
Taborda, Daniel
Dinis, Ana
Bulletin for International Taxation 0007-4624 v. 77, n. 2, February 2023, p. 54-63