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Tax complexity indices and their relation with tax noncompliance: Empirical evidence from the Portuguese tax professionals
A.C. Borregoa,
Corresponding author
anaclara1971@gmail.com

Corresponding author.
, C.M.M. Lopesb, C.M.S. Ferreirac
a Polytechnic Institute of Portalegre: Escola Superior de Tecnologia e Gestão, Campus Politécnico n° 10, 7300-555 Portalegre, Portugal
b Coimbra Business School: Quinta Agrícola – Bencanta, 3040-316 Coimbra, Portugal
c University of Aveiro: Campus Universitário de Santiago, 3810-193 Aveiro, Portugal
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ISSN: 16459911
Original language: English
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