“Please give me an invoice”: VAT evasion and the Portuguese tax lottery
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DOI: 10.1108/ijssp-07-2018-0120
Abstract: Purpose The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with… read more here.
Keywords: vat evasion; lottery; tax; portuguese tax ... See more keywords