O sistema e-fatura como medida de e-Government e instrumento de incentivo fiscal em Portugal

• Author(s): Azevedo, Daniela ; Dinis, Ana ; Pereira, Liliana
• Date: 2023
• Persistent ID: http://hdl.handle.net/11110/2731
• Origin: CiencIPCA
• Subject(s): e-Government; e-fatura; tax benefits
• Document Type: Journal article
• Language: Portuguese

Description

This research focuses on the implementation of the e-invoice system as an e-Government measure and as an incentive tool for taxpayers who request invoices, in certain sectors of activity, to obtain tax benefits in Personal Income Tax (PIT). Therefore, we analyzed to what extent the e-invoice is a tool for tax compliance. Through the application of a questionnaire to the IPCA academic community, this study reinforces, along a sample of 420 respondents, the importance of the e-invoice portal not only as an e-government mechanism, but also as a tool to encourage taxpayers to comply with tax obligations. The results show that respondents request their invoices voluntarily, and that the tax incentives they may enjoy are important, but not a fundamental reason for requesting and validating their invoices.

FCT, Projeto UIDP/04043/2020