000			02177nab a2200265 c 4500
999			_c145864 _d145864
003			ES-MaIEF
005			20220517102315.0
007			ta
008			220513t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968870 _aDinis, Ana
245		0	_aAssessing the corporate use of tax relief measures in Portugal in the wake of the pandemic _ba survey _c Ana Dinis, António Martins
500			_aResumen.
520			_aThe covid 19 pandemic has been affecting the social and economic system of every country. In the economic domain, policymakers have used an array of measures to alleviate the financial stress of individuals and firms. A broad strand of literature has discussed the wide range of tax relief measures and their possible effectiveness. In the corporate sector, one year after the outbreak of the pandemic, it is time to assess how firms took advantage of tax relief measures enacted by governments and to analyse which of those are more appropriate. The purpose of this article is therefore to connect the literature about fiscal policymaking with the effective use of covid 19 relief measures in the corporate sector. Based on a survey of 200 chartered accountants with comprehensive knowledge of Portuguese firms´ utilization of fiscal measures, the authors present an analysis related to the utilization of tax relief measures in three important areas: the VAT, corporate income tax, and individual income tax. The VAT payment deferral emerges as the most important area for tax relief considering its more immediate impact on cash flows and liquidity. Additionally, respondents were requested to offer their opinions about the economic sectors in which relief measures had a more intensive use.
650			_aPANDEMIAS _967998
650			_aCORONAVIRUS _967999
650			_aPOLITICA FISCAL _948067
650			_aIMPUESTOS _947460
650		4	_aREDUCCIONES TRIBUTARIAS _948221
650		4	_aDESGRAVACIONES FISCALES _942642
650		4	_aPORTUGAL _948081
700			_953126 _aMartins, Antonio
773	0		_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 257-264
942			_cART