Tax simplification electrónico a comparison between the Portuguese and the Spanish regimes António Martins, Daniel Taborda and Ana Dinis
By: Martins, António
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Contributor(s): Taborda, Daniel | Dinis, Ana.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | DECLARACIONES TRIBUTARIAS | REGIMEN SIMPLIFICADO | ADMINISTRACIÓN ELECTRÓNICA | DERECHO COMPARADO | PORTUGAL | ESPAÑA
In:
Bulletin for International Taxation v. 77, n. 2, February 2023, p. 54-63Summary: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/2-1 (Browse shelf) | Available | BIT/2023/2-1 |
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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
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