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Tax simplification for small firms:the view of portuguese accountants and tax auditors

open access: yes, 2016
The purpose of this paper is to analyse preferential features for a simplified tax regime (STR) in the view of two important players in its application: chartered accountants and tax auditors. Portuguese Chartered Accountants (PCA) have a key role in recommending the STR to small firms and in its accounting and fiscal monitoring.
Dâmaso, Maria Goreti de Jesus   +1 more
openaire   +1 more source

Cost Uncertainty and Taxpayer Compliance [PDF]

open access: yes
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with ...
Jordi Caballé, Judith Panadés
core  

Development of a multimodal geomarker pipeline to assess the impact of social, economic, and environmental factors on pediatric health outcomes. [PDF]

open access: yesJ Am Med Inform Assoc
Manning ER   +11 more
europepmc   +1 more source

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