Please use this identifier to cite or link to this item:
Title: Understanding power at tax investigation: the portuguese tax inspector’s view
Author: Marques, João
Tavares, Ana Helena
Keywords: Tax inspection
Tax compliance
Power actions
Issue Date: 2019
Publisher: CLAD
Abstract: The tax inspection procedure depends on a set of interactions between the tax inspector and the taxpayer. Tax inspectors are responsible for conducting this relationship and they have a large set of legal prerogatives to use - power actions. The way those power actions are used may define the taxpayers propensity to regularize their tax situation or, on the contrary, adopt a position of resistance or confrontation. From a questionnaire carried out with 85 Portuguese Tax Inspectors (PTIs), 40 power actions were analyzed. We identify five different levels of power actions according to their harshness. We have also analyzed the correlations between frequency of use and perceived efficiency. We conclude that PTIs do not use more invasive power actions very often, even though these are perceived as more efficient.
Peer review: yes
Appears in Collections:CIDMA - Comunicações
PSG - Comunicações

Files in This Item:
File Description SizeFormat 
JOCLAD2019_undertanding_Abstracts_pp81_82.pdf212.03 kBAdobe PDFView/Open

Formato BibTex MendeleyEndnote Degois 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.