Publicação
O impacto da introdução da declaração modelo 40 na evasão fiscal, no setor da restauração
| Resumo: | The present study investigates the impact of the introduction of the Model 40 Declaration on tax evasion in the restaurant sector in Portugal. Tax evasion is a significant issue, particularly in this sector, where cash transactions are predominant and there is a high volume of transactions. The Model 40 Declaration, introduced in 2011, aims to improve oversight by requiring financial institutions to report amounts transacted via credit and debit cards, allowing for greater control over declared revenues. Using an econometric approach with data from companies in the sector between 2008 and 2019, the study evaluates whether the measure contributed to reducing evasive practices. The results show that the implementation of Model 40 had a positive impact, leading to a significant reduction in tax evasion. Furthermore, in the estimated models, other independent variables were analyzed, including company size, indebtedness, capital intensity and inventory, Return on Assets, corporate tax rate, VAT rate, and the implementation of the E-Invoice system. All variables were significant, except for company size, indebtedness, and inventory intensity in the first model, and the introduction of the E-Invoice in both models. The conclusions highlight the importance of fiscal measures that promote transparency in transactions and the use of electronic payment methods. |
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| Autores principais: | Zhuo, José Manuel |
| Assunto: | Tax Evasion Model 40 Declaration Restaurant Sector Portugal Cash Transactions Evasão fiscal Declaração Modelo 40 Restauração Portugal Transações em numerário |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | The present study investigates the impact of the introduction of the Model 40 Declaration on tax evasion in the restaurant sector in Portugal. Tax evasion is a significant issue, particularly in this sector, where cash transactions are predominant and there is a high volume of transactions. The Model 40 Declaration, introduced in 2011, aims to improve oversight by requiring financial institutions to report amounts transacted via credit and debit cards, allowing for greater control over declared revenues. Using an econometric approach with data from companies in the sector between 2008 and 2019, the study evaluates whether the measure contributed to reducing evasive practices. The results show that the implementation of Model 40 had a positive impact, leading to a significant reduction in tax evasion. Furthermore, in the estimated models, other independent variables were analyzed, including company size, indebtedness, capital intensity and inventory, Return on Assets, corporate tax rate, VAT rate, and the implementation of the E-Invoice system. All variables were significant, except for company size, indebtedness, and inventory intensity in the first model, and the introduction of the E-Invoice in both models. The conclusions highlight the importance of fiscal measures that promote transparency in transactions and the use of electronic payment methods. |
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