Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal
This article aims to analyze the taxation of insolvent companies and how this process can lead to more tax evasion and tax fraud, in Portugal. Thus, this paper intends to explore how the complexity of the tax system allows tax evasion and tax fraud in insolvency proceedings. This paper is divided in...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | http://hdl.handle.net/11110/2444 |
| Country: | Portugal |
| Oai: | oai:ciencipca.ipca.pt:11110/2444 |