Restructuring the European VAT tax system: Advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case JR Catarino, R Moraes Soares European Journal of Government and Economics 8 (2), 145-160, 2019 | 9 | 2019 |
Ensaio sobre a reestruturação do sistema de tributação indireta: análise socioeconómica sobre as vantagens e inconvenientes da adoção de um modelo de taxa única em Portugal JR Catarino, R Moraes Soares, PM Correia Trabajo y sociedad: Indagaciones sobre el empleo, la cultura y las prácticas …, 2017 | 7 | 2017 |
A Tributação indireta sobre o consumo em sede de IVA. Um estudo de modelos alternativos de taxa de imposto R Moraes Soares Instituto Superior de Ciências Sociais e Políticas, 2021 | 4 | 2021 |
Impacts of the online Gambling Prohibition Policy: A Comparative Survey of Brazil versus the European Union. JR Catarino, JD Cordeiro, R Moraes Soares Revista Seqüência 41 (85), 2020 | 4 | 2020 |
Alternatives forms of currency: an exploratory theoretical analysis of Bitcoin R Moraes Soares, P Heliodoro, V Martins, C Morais da Palma Revista de Gestão Social e Ambiental 18 (3), e05047(1)-e05047(21), 2024 | 3 | 2024 |
Desigualdades de Esforço Fiscal no Imposto de Renda das Pessoas Físicas. JR Catarino, R Moraes Soares Revista Seqüência 38 (76), 2017 | 3 | 2017 |
Indirect taxation on VAT consumption: a possible study of alternative tax rate models in Portugal R Moraes e Soares, P Pinheiro, P Heliodoro Investment Management and Financial Innovations 14 (10), 156-170, 2023 | 2* | 2023 |
Regime de regressividade na tributação geral sobre o consumo : uma proposta para a sua atenuação. JR Catarino, R Moraes Soares, PM Correia Sciencia Iuridica - Revista de direito Comparado Português e Brasileiro 340 …, 2016 | 2 | 2016 |
O IVA no paradigma da eficiência e simplicidade: uma proposta para a implementação de uma taxa única de IVA R Moraes Soares Instituto Superior de Ciências Sociais e Políticas, 2014 | 2 | 2014 |
Operations outside the scope of value added tax: a possible analysis of the Portuguese wine sector R Moraes e Soares, P Heliodoro, V Martins, C Oliveira Revista de Gestão Social e Ambiental 18 (5), e05292(1)-e05292(22), 2024 | 1 | 2024 |
Arm's length principle and reference range in the OECD transfer pricing guidelines convention: A comparative study aimed at the net cost plus method JR Catarino, R Moraes Soares, S Sobral International Journal of Public Law and Policy 9 (3), 268-284, 2023 | 1 | 2023 |
The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in Portugal. JR Catarino, RM Salvador, R Moraes Soares Revista Seqüência 42 (88), 1-36, 2021 | 1 | 2021 |
Inequalities on Tax Effort of Personal Income Tax JR Catarino, R Moraes Soares Sequência (Florianópolis), 37-67, 2017 | 1 | 2017 |
Municipal energy efficiency in Portugal: an analysis of electricity and natural gas consumption R Moraes Soares, AM Nunes, V Martins International Journal of Religion 5 (10), 4099-4111, 2024 | | 2024 |
Evaluating the efficiency of public expenditure in municipal waste collection: A comparative study of Portuguese municipalities R Moraes Soares Environmental Economics 15 (1), 203-216, 2024 | | 2024 |
Innovation, the Clothing Industry, and Textile Manufacturing in Portugal: An Exploratory Analysis of the Sector Between 2003 and 2022 R de Moraes e Soares Industry and Innovation: Textile Industry, 165-184, 2024 | | 2024 |
An analysis of VAT in the context of participatory association agreements: the case of the wine sector R Moraes Soares, P Heliodoro, V Martins, C Morais da Palma Revista Jurídica Portucalense 35 (2024), 303-322, 2024 | | 2024 |
Impact of research and development expenses on the profitability of assets: The case of textile and clothing industry in Portugal R Moraes e Soares, AM Nunes, PA Heliodoro, V Martins Problems and Perspectives in Management 22 (1), 702-715, 2024 | | 2024 |
ASYMMETRIES IN ENERGY CONSuMPTION: EFFICIENCY OF PuBLIC SPENDING ACROSS RM e Soares, AM Nunes, P Pinheiro, AC Kaizeler, V Martins | | 2024 |
Impact of research and development expenses on the profitability of assets: The case of textile and clothing industry in Portugal RM e Soares, AM Nunes, P Heliodoro, V Martins Problems and Perspectives in Management 22 (1), 702, 2024 | | 2024 |