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Abstract(s)
Since February 2015, Portuguese citizens can deduct from VAT a percentage of the expenses on their invoices. This deduction includes expenses related to accommodation, catering and similar. This action is done through the online E-fatura platform, a space where Portuguese taxpayers can check their invoices and the amounts of deductions. By encouraging taxpayers to ask for an invoice, the Portuguese Government intends to fight tax evasion and fraud and to privilege sectors of the economy such as tourism. With the pandemic caused by SARS-COV-2, the Government is preparing to launch another technological platform to put into practice another measure to support tourism called IVAucher and which it presented in the State Budget for 2021. This temporary measure will allow citizens accumulate VAT on consumption in restaurants, hotels and culture, in vouchers that can be discounted in the following quarter on new consumption in the same activities. This study aims to present the opinion of the Portuguese about these measures. A national survey was carried out through an electronic survey to understand whether the Portuguese know the measures and whether they use or intend to use it, and to know their opinion about the impact of this on the consumption of products and services related to the tourism and culture sector. The results show an overall positive view of these measures, although they do not seem, by themselves, to induce significant changes in consumer’s behaviours. The study also makes clear the need for further research on the interplay between these measures and other public policies being implemented, particularly those focused on the stimulus of the demand.
Description
Keywords
Tourism Culture Information and Communication Technologies IVAucher E-fatura Pandemic Economic activity