000			01509nab a2200241 c 4500
999			_c143887 _d143887
003			ES-MaIEF
005			20210414184920.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968870 _aDinis, Ana
245		0	_aPortuguese chartered accountants' perceptions of SME tax compliance _bthe role of taxing expenses _c Ana Dinis, António Martins
260			_c2021
500			_aResumen.
520			_aThis study researches the Portuguese chartered accountants' perception of the role of the autonomous taxation of expenses (ATE) in small and medium firms' level of tax compliance, and especially when this perception is mediated by factors such as the size and the economic activity of firms. The authors tested to determine if there are differences in the perceptions of accountants, and results show that the respondents' application of ATE to micro and small companies has a positive impact on their perceptions of tax compliance. The same is not valid for medium-sized companies for which there is no significant effect on the perceptions of the role of ATE on small and medium enterprises (SME) tax compliance.
650		4	_943601 _aEMPRESAS PEQUEÑAS Y MEDIANAS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_950212 _aGASTOS FISCALES
650		4	_948081 _aPORTUGAL
700	1		_953126 _aMartins, Antonio
773	0		_9164647 _oOP 2141/2021/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 3, March 2021, p. 278-291
942			_cART