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Conformità fiscale nella fase di procedura ispettiva

Conformità fiscale nella fase di procedura ispettiva

Hélcio Neto do Espírito Santo

48,30 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Empresa y gestión
ISBN:
9786207666263
48,30 €
IVA incluido
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Sobre IBD

L’obiettivo principale di questo studio è quello di valutare se la compliance fiscale durante le procedure ispettive sia maggiore nell’isola di Príncipe rispetto all’isola di São Tomé. Pertanto, sulla base delle rettifiche fiscali alla base imponibile delle due isole e utilizzando un modello stimato con il metodo dei minimi quadrati ordinari, si può notare che nell’isola di Príncipe vi è una preponderanza di regolarizzazioni volontarie apportate alla base imponibile rispetto a tutte le rettifiche fiscali apportate durante la procedura ispettiva, rispetto alla situazione dell’isola di São Tomé, dove le regolarizzazioni volontarie hanno una minore preponderanza su tutte le rettifiche fiscali apportate. I risultati ci permettono di concludere che la compliance fiscale durante la procedura ispettiva è più elevata nell’isola di Príncipe che nell’isola di São Tomé.

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Otros libros del autor

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