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Conformité fiscale dans la phase de la procédure d’inspection

Conformité fiscale dans la phase de la procédure d’inspection

Hélcio Neto do Espírito Santo

48,30 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Empresa y gestión
ISBN:
9786207666256
48,30 €
IVA incluido
Disponible

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Sobre IBD

L’objectif principal de cette étude est d’évaluer si la conformité fiscale lors des procédures de contrôle est plus élevée sur l’île de Príncipe que sur l’île de São Tomé. Ainsi, sur la base des corrections fiscales apportées à la base imposable des deux îles et à l’aide d’un modèle estimé par la méthode des moindres carrés ordinaires, on constate que sur l’île de Príncipe, il y a une prépondérance des régularisations volontaires apportées à la base imposable par rapport à l’ensemble des corrections fiscales effectuées au cours de la procédure de contrôle, alors que sur l’île de São Tomé, la prépondérance des régularisations volontaires est plus faible par rapport à l’ensemble des corrections fiscales effectuées. Les résultats permettent de conclure que la conformité fiscale au cours de la procédure de contrôle est plus élevée sur l’île de Príncipe que sur l’île de São Tomé.

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Otros libros del autor

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