Tax complexity indices and their relation with tax noncompliance: Empirical evidence from the Portuguese tax professionals | Tékhne

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Tax complexity indices and their relation with tax noncompliance: Empirical evidence from the Portuguese tax professionals

A.C. Borregoa,

Corresponding author

anaclara1971@gmail.com

Corresponding author.

, C.M.M. Lopesb, C.M.S. Ferreirac

a Polytechnic Institute of Portalegre: Escola Superior de Tecnologia e Gestão, Campus Politécnico n° 10, 7300-555 Portalegre, Portugal

b Coimbra Business School: Quinta Agrícola – Bencanta, 3040-316 Coimbra, Portugal

c University of Aveiro: Campus Universitário de Santiago, 3810-193 Aveiro, Portugal

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ISSN: 16459911
Original language: English

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2024 August	182	18	200
2024 July	245	23	268
2024 June	196	24	220
2024 May	207	37	244
2024 April	281	55	336
2024 March	352	50	402
2024 February	305	46	351
2024 January	326	32	358
2023 December	250	29	279
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2023 October	301	44	345
2023 September	247	19	266
2023 August	209	31	240
2023 July	247	34	281
2023 June	324	40	364
2023 May	300	47	347
2023 April	282	31	313
2023 March	293	43	336
2023 February	218	43	261
2023 January	145	31	176
2022 December	157	25	182
2022 November	218	43	261
2022 October	211	34	245
2022 September	129	32	161
2022 August	105	26	131
2022 July	141	26	167
2022 June	159	25	184
2022 May	156	41	197
2022 April	142	31	173
2022 March	110	32	142
2022 February	85	21	106
2022 January	112	13	125
2021 December	108	24	132
2021 November	95	22	117
2021 October	72	12	84
2021 September	62	29	91
2021 August	75	17	92
2021 July	91	14	105
2021 June	77	11	88
2021 May	135	30	165
2021 April	255	54	309
2021 March	156	25	181
2021 February	88	22	110
2021 January	79	22	101
2020 December	49	10	59
2020 November	33	7	40
2020 October	20	11	31
2020 September	16	10	26
2020 August	16	10	26
2020 July	16	14	30
2020 June	19	10	29
2020 May	7	4	11
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2020 March	3	1	4

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