Tax morale is recognized as one of the most important variables to understand the levels of compliance obtained in most countries. This paper analyzes the impact of occupational status, income level, behavioral, political and psychological factors on tax morale level of Portuguese taxpayers. A sample of 1,514 Portuguese individuals was obtained from the European Values Study (EVS) developed in 2008. A factor an...
This paper proposes a multi-criteria decision approach for sorting energy-efficiency initiatives, promoted by electric utilities, with or without public funds authorized by a regulator, or promoted by an independent energy agency, overcoming the limitations and drawbacks of cost–benefit analysis. The proposed approach is based on the ELECTRE-TRI multi-criteria method and allows the consideration of different ki...
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