Bibliografia

Principal

  • Carlos, A. B., Abreu, I. A., Durão, J. R., & Pimenta, M. E. (2020). Guia dos impostos em Portugal 2020. Quid Juris. Carlos, A. B. (2016). Impostos: teoria geral. Almedina. Estatuto dos Benefícios Fiscais Códigos do IRC e IVA Lei Geral Tributária Constituição da República Portuguesa:

Secundária

  • Phillips, J. D. (2003). Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review, 78(3), 847-874. Palmiter, A. R. (2009). Corporations: examples and explanations. Aspen Publishers Online. Karayan, J. E. & Swenson, C. W. (2009) Strategic Business Tax Planning, John Wiley & Sons: New Jersey. Scholes, M. S., Wolfson, M. A., Erickson, M., Maydew, E., & Shevlin, T. (2014). Taxes & business strategy. Upper Saddle River, NJ: Prentice Hall. Wilde, J. H., & Wilson, R. J. (2018). Perspectives on corporate tax planning: observations from the past decade. The Journal of the American Taxation Association, 40(2), 63-81. Sprague, C. (2019). Tax Impact on Decisions. Salem Press Encyclopedia. Auerbach, M. P. (2019). Taxes and Business Strategy. Salem Press Encyclopedia. Mgammal, M. H. (2019). Corporate tax planning and corporate tax disclosure. Meditari Accountancy Research. Armstrong, C. S., Glaeser, S., & Kepler, J. D. (2019). Strategic reactions in corporate tax planning. Journal of Accounting and Economics, 68(1), 101232. Langdon, T., Grange, E. V. & Dalton, M. (2019). Income Tax Planning, Money Education: