Lessons on Citizenship, Education, and Tax Morality

Synopsis

In this volume, the author compiles a series of Lessons on Citizenship, Education, and Tax Morality from an integrated perspective, analysing the factors that influence the voluntary payment of taxes, namely the impact of compliance costs and corruption.

Various methodologies relating to Citizenship, Education, and Tax Morality are examined within the framework of the existing social contract between the Fiscal State and the Taxpaying Citizen.

This is a pioneering work in our country, addressing a pressing need for the teaching and analysis of these subjects in an interrelated manner.

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Author

Clotilde Celorico Palma

Lawyer and Lecturer at the Institute for Economic, Financial and Tax Law, Faculty of Law, University of Lisbon, and at ISCAL.

Deputy Editor of the Journal of Public Finance and Tax Law, published by the Institute for Economic, Financial and Tax Law, Faculty of Law, University of Lisbon.

Tax Arbitrator.

Board Member of the Portuguese Tax Association.

Consultant to the European Commission for VAT Reform.