<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2182-7435</journal-id>
<journal-title><![CDATA[Revista Crítica de Ciências Sociais]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Crítica de Ciências Sociais]]></abbrev-journal-title>
<issn>2182-7435</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudos Sociais]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2182-74352022000300051</article-id>
<article-id pub-id-type="doi">10.4000/rccs.13914</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[O cumprimento das obrigações fiscais: um estudo sobre a lotaria fiscal e os benefícios fiscais em Portugal]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax Compliance: A Study on the Tax Lottery and Tax Benefits in Portugal]]></article-title>
<article-title xml:lang="fr"><![CDATA[Respect des obligations fiscales : une étude sur la loterie fiscale et les avantages fiscaux au Portugal]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cruz]]></surname>
<given-names><![CDATA[José Neves]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[Pedro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Wilks]]></surname>
<given-names><![CDATA[Daniela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade do Porto Faculdade de Direito Centro de Investigação Jurídica]]></institution>
<addr-line><![CDATA[Porto ]]></addr-line>
<country>Portugal</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade do Porto Faculdade de Direito Centro de Investigação Interdisciplinar da Escola de Criminologia - Crime, Justiça e Segurança]]></institution>
<addr-line><![CDATA[Porto ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>30</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>30</day>
<month>12</month>
<year>2022</year>
</pub-date>
<numero>129</numero>
<fpage>51</fpage>
<lpage>74</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2182-74352022000300051&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2182-74352022000300051&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2182-74352022000300051&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este estudo analisa o impacto sobre o comportamento de cidadãos portugueses com um nível de escolaridade igual ou superior ao ensino secundário, relativamente a duas medidas de política fiscal - lotaria fiscal e benefícios fiscais - associadas ao programa &#8220;e-fatura&#8221; e implementadas com vista a incentivar o cumprimento voluntário das obrigações fiscais. As análises quantitativa e qualitativa dos dados recolhidos em inquérito por questionário permitem concluir que as recompensas financeiras devem ser consideradas nas políticas fiscais que pretendam maximizar a cooperação dos cidadãos na redução da evasão fiscal e que são complementares das políticas de controlo e sancionamento da evasão fiscal.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures - the tax lottery and tax benefits - associated with the &#8220;e-invoice&#8221; program which aims to encourage voluntary tax compliance. The quantitative and qualitative analysis of the data collected in a questionnaire-style survey allows us to conclude that financial rewards should be considered in tax policies that aim to maximize the cooperation of citizens in reducing tax evasion and that reward policies are complementary to those striving to control and sanction tax evasion.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[Résumé Cette étude analyse l&#8217;impact sur le comportement des citoyens portugais ayant un niveau d&#8217;éducation égal ou supérieur à l&#8217;enseignement secondaire, par rapport à deux mesures de politique fiscale - la loterie fiscale et les avantages fiscaux - associées au programme &#8220;e-facture&#8221; et mises en &#339;uvre en vue d&#8217;encourager le respect volontaire des obligations fiscales. Les analyses quantitative et qualitative des données recueillies dans le cadre d&#8217;une enquête par questionnaire nous permettent de conclure que les récompenses financières doivent être prises en compte dans les politiques fiscales qui visent à maximiser la coopération des citoyens dans la réduction de l&#8217;évasion fiscale et que celles-ci sont complémentaires aux politiques de contrôle et de sanction de l&#8217;évasion fiscale.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[benefícios fiscais]]></kwd>
<kwd lng="pt"><![CDATA[evasão fiscal]]></kwd>
<kwd lng="pt"><![CDATA[lotarias fiscais]]></kwd>
<kwd lng="pt"><![CDATA[obrigações fiscais]]></kwd>
<kwd lng="pt"><![CDATA[Portugal]]></kwd>
<kwd lng="en"><![CDATA[Portugal]]></kwd>
<kwd lng="en"><![CDATA[tax benefits]]></kwd>
<kwd lng="en"><![CDATA[tax compliance]]></kwd>
<kwd lng="en"><![CDATA[tax evasion]]></kwd>
<kwd lng="en"><![CDATA[tax lotteries]]></kwd>
<kwd lng="fr"><![CDATA[avantages fiscaux]]></kwd>
<kwd lng="fr"><![CDATA[évasion fiscale]]></kwd>
<kwd lng="fr"><![CDATA[loteries fiscales]]></kwd>
<kwd lng="fr"><![CDATA[obligations fiscales]]></kwd>
<kwd lng="fr"><![CDATA[Portugal]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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