Abstract (EN):
Given the current Portuguese economic and financial situation, it becomes increasingly necessary to safeguard the credits of the State. Thus, this study aims to analyze the risk of tax non-compliance, specifically in companies in the sector of real estate agencies. To achieve this goal, we use confidential data from the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira-AT) for the period from 2007 to 2009, as well as data on the AT major debtors, with debt amounts exceeding ¿ 100,000. In this research, we use two of the methodologies that have been employed in studies of financial distress: Discriminant Analysis and Logistic Regression. After testing 28 financial indicators, five variables were selected to include in the empirical model: financial profitability, total asset turnover,
liquidity, debt and tax burden. We were able to identify the profile of the companies with the highest risk of tax non-compliance
Idioma:
Inglês
Tipo (Avaliação Docente):
Científica
Notas:
http://dx.doi.org/10.2139/ssrn.2179068