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Study about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic times

2021Journal article Open access
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dc.contributor.authorMarques, C. G.
dc.contributor.authorAlmeida, Paula
dc.contributor.authorPires da Silva, Cláudia
dc.contributor.authorDionísio, Marta
dc.contributor.authorDias, Inês Isabel
dc.contributor.authorPedro, João P.
dc.date.accessioned2024-03-04T13:24:03Z
dc.date.available2024-03-04T13:24:03Z
dc.date.issued2021
dc.date.updated2024-02-23T11:40:40Z
dc.description.abstractSince 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.slugcv-prod-2568464
dc.identifier.urihttp://hdl.handle.net/10400.26/50133
dc.language.isoengpt_PT
dc.subjectTourismpt_PT
dc.subjectCulturept_PT
dc.subjectInformation and Communication Technologiespt_PT
dc.subjectIVAucherpt_PT
dc.subjectE-faturapt_PT
dc.subjectPandemicpt_PT
dc.subjectEconomic activitypt_PT
dc.titleStudy about the importance of E-fatura and IVAucher in the tourism and culture sectors in pandemic timespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceSpainpt_PT
oaire.citation.endPage117pt_PT
oaire.citation.issue3pt_PT
oaire.citation.startPage104pt_PT
oaire.citation.titleJournal of Tourism and Heritage Researchpt_PT
oaire.citation.volume4pt_PT
person.familyNameCardoso Marques
person.familyNameAlmeida
person.familyNamePinto
person.familyNameDionísio
person.familyNameMateus Pedro
person.givenNameCélio Gonçalo
person.givenNamePaula
person.givenNameAna
person.givenNameMarta
person.givenNameJoão Paulo
person.identifierAAG-8898-2021
person.identifier.ciencia-id1818-1D13-CA36
person.identifier.ciencia-id6C19-04F6-0B2C
person.identifier.ciencia-idFA1B-1CE0-450D
person.identifier.ciencia-idB31A-79E1-E3E2
person.identifier.ciencia-id8C19-7C88-EAD2
person.identifier.orcid0000-0002-1503-0363
person.identifier.orcid0000-0002-4662-4869
person.identifier.orcid0000-0002-0803-5641
person.identifier.orcid0000-0002-4654-3399
person.identifier.orcid0000-0001-7159-7375
person.identifier.scopus-author-id25654981300
rcaap.cv.cienciaid1818-1D13-CA36 | Célio Gonçalo Cardoso Marques
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
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