2182-8458
2182-8458
S2182-84582021000400007
10.18089/tms.2021.170401
Portugal
Portugal
30
12
2021
30
12
2021
17
4
7
21
[
2014
5
2
2
194-206
]
[
2015
13
4
4
227-49
]
[
2020
]
[
2003
44
4
4
34-41
]
[
2015
26
26
26
23-46
]
[
2006
12
3
3
325-46
]
[
2011
43
22
22
2895-905
]
[
2007
48
3
3
299-312
]
[
2019
]
[
2006
17
2
2
318-22
]
[
2016
57
93-105
]
[
2000
16
4
4
121-43
]
[
Deloitte
2011
6
]
[
Deloitte
2012
7
]
[
2013
8th
]
[
Deloitte
2014
]
[
Deloitte
2015
]
[
Deloitte
2016
]
[
Deloitte
2017
]
[
Deloitte
2018
13th
]
[
Deloitte
2019
]
[
2002
3
3
3
33-58
]
[
2020
]
[
2019
]
[
2019
14
]
[
2009
28
1
1
121-34
]
[
INE
2018
]
[
INE
2020
]
[
2007
6
4
4
291-2
]
[
2016
7
]
[
2008
29
3
3
500-13
]
[
2007
26
1
1
49-65
]
[
2013
54
1
1
10-24
]
[
2019
]
[
2015
]
[
2015
57
5
5
339-43
]
[
2005
]
[
2018
]
[
2011
2
3
3
65-70
]
[
2011
]
[
2005
]
[
1999
18
2
2
171-82
]
[
2011
11
18
18
6-14
]
[
2009
14
4
4
]
[
1997
18
5
5
375-405
]
[
2018
]
[
2006
7
3
3
1-23
]
[
Statista
2018
]
[
2014
14
]
[
2014
]
[
2009
]
[
2020
]
[
1992
]
[
2017
76
108-17
]