The Autonomous Taxation of Corporate Expenses in Portugal : Empirical evidence of the Portuguese chartered accountants’ perceptions of corporate taxation
Abstract: Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.
- Location
-
Deutsche Nationalbibliothek Frankfurt am Main
- Extent
-
Online-Ressource
- Language
-
Englisch
- Bibliographic citation
-
The Autonomous Taxation of Corporate Expenses in Portugal ; volume:13 ; number:4 ; year:2019 ; pages:501-538 ; extent:38
Accounting, Economics, and Law ; 13, Heft 4 (2019), 501-538 (gesamt 38)
- Creator
- DOI
-
10.1515/ael-2019-0023
- URN
-
urn:nbn:de:101:1-2023100514103032034613
- Rights
-
Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
-
14.08.2025, 10:56 AM CEST
Data provider
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Dinis, Ana Arromba
- Martins, António
- Lopes, Cidália
Other Objects (12)
Corporate taxation of heterogeneous firms
Corporate taxation and corporate governance
Corporate income taxation of multinationals and unemployment
ICT and international corporate taxation: tax attributes and scope of taxation
ICT and international corporate taxation : tax attributes and scope of taxation
ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation
Taxation and Corporate Risk-Taking
Sovereign spreads and corporate taxation
Pareto-Improving Minimum Corporate Taxation
Corporate Taxation in Open Economies
Research Issues in Corporate Taxation
Corporate taxation and multinational activity
Corporate taxation of heterogeneous firms
Corporate taxation and corporate governance
Corporate income taxation of multinationals and unemployment
ICT and international corporate taxation: tax attributes and scope of taxation
ICT and international corporate taxation : tax attributes and scope of taxation
ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation
Taxation and Corporate Risk-Taking
Sovereign spreads and corporate taxation
Pareto-Improving Minimum Corporate Taxation
Corporate Taxation in Open Economies
Research Issues in Corporate Taxation
Corporate taxation and multinational activity
Corporate taxation of heterogeneous firms
Corporate taxation and corporate governance
Corporate income taxation of multinationals and unemployment
ICT and international corporate taxation: tax attributes and scope of taxation
ICT and international corporate taxation : tax attributes and scope of taxation
ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation
Taxation and Corporate Risk-Taking
Sovereign spreads and corporate taxation
Pareto-Improving Minimum Corporate Taxation
Corporate Taxation in Open Economies
Research Issues in Corporate Taxation