4. Tax Evasion in Portugal: The Relationship between Taxpayers and Tax Authority

Leading Researcher: José Neves Cruz

An increasingly large body of literature shows that taxpayers’ perception of tax authorities is an important factor in tax evasion. It is therefore necessary to examine how tax authorities are perceived by the Portuguese taxpayers in order to design the best policies to tackle tax evasion. Although the prevailing tax culture in the country has been shaped by deterrence measures, the Portuguese tax authority have been using a new language based on concepts such as “fiscal citizenship”, with a new approach to relation with taxpayers. The effect of any strategy is moderated by taxpayers’ perceptions and subjective evaluations of tax authorities.
We intend to organize two international conferences; to publish two articles in Journals ranked in Scopus and one article in a Portuguese Law journal. In the context of this project, international cooperation is expected from VU University of Rotterdam and NSCR: The Netherlands Institute for the Study of Crime and Law Enforcement.

Master's Degree Dissertations