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Optimização do controlo da evasão fiscal: o caso do imposto sobre o lucro das empresas

Year: 2024

Type: article

Abstract: This article develops a game theoretic approach to the problem of tax evasion. The analysis is focused on the case of the profit tax. The effects on the fiscal revenue of several policies of inspection of the firms’ tax statements are examined. Especial attention is devoted to the determination of the optimal inspection policy.

Source: Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)

Author: Rebelo, Sérgio

Institutions: Universidade Católica Portuguesa, University of Rochester

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7051685180

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