JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE

Compliance Costs of Individual Income Taxation:

Some Empirical Evidence from Portugal

Author(s): Cidália Mota Lopes, José Xavier de Basto, António Martins

Citation: Cidália Mota Lopes, José Xavier de Basto, António Martins, (2012) "Compliance Costs of Individual Income Taxation: Some Empirical Evidence from Portugal," Journal of Higher Education Theory and Practice, Vol.12, Iss. 4, pp. 151 - 164

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this paper is to evaluate the compliance costs of Personal Income Tax in Portugal as well as its main determinants. In 2007, a survey of 350 individual taxpayers was carried out in Portugal to evaluate compliance costs for the fiscal year of 2006. This paper presents the results of that survey, as well as the main determinants of compliance costs in Portugal. The results show that compliance costs of personal income taxation are related to the number of dependents, the level of taxpayers’ education, the economic activity (wage earners or self employed) and income levels.