https://www.un-pub.eu/ojs/index.php/gjbem/issue/feed 2024-04-21T14:21:09+03:00 Andreea Claudia Serban gjbem.editor@gmail.com Open Journal Systems <p align="justify"><strong>Global Journal of Business, Economics and Management: Current Issues (GJBEM)</strong> is an international, multi-disciplinary, peer-refereed journal which aims to provide a global platform for professionals working in the field of business, economics, management, accounting, marketing, banking and finance and scholars and researchers to share their theoretical, empirical and practical knowledge on current issues in the area of business, economics and management.</p> <p><strong>Basic Rules</strong></p> <p>1) The Author of the correspondence must be one of the <strong>article authors</strong>. Other than the authors, no one else can submit the article. <strong>It is immediately rejected</strong>.</p> <p>2) Make sure that issues about publication ethics, copyright, authorship, figure formats, data, and reference formats have been appropriately considered.</p> <p>3) Ensure that all authors have approved the content of the submitted manuscript. Once a manuscript has been submitted, no author changes, additions, or reductions can be made. In that case, the manuscript will be <strong>rejected at any stage</strong>.</p> <p>4) An author can publish a maximum of two articles per year.</p> <p>5) Manuscripts submitted to the GJBEM Journal should neither have been published before nor be under consideration for publication in another journal or conference.</p> <p>6) An article can have a maximum of six (6) authors.</p> https://www.un-pub.eu/ojs/index.php/gjbem/article/view/9343 2024-04-21T14:21:09+03:00 Carlos Rodrigues carlos.rodrigues.2502@gmail.com Ana Campina ana.campina@gmail.com

<p>States, in their tax systems, create anti-tax evasion rules to try to eliminate the possibility of taxpayers engaging in behavior that harms the state in collecting the taxes that each citizen or company owes. Anti-tax evasion rules also aim to ensure that everyone contributes to public spending according to their real ability to pay, thus respecting the principle of equal contribution based on real and effective economic and financial capacity. Aware that there are companies that carry out harmful acts and thus reduce their economic and financial capacity to try to reduce their tax burden in terms of corporate income tax, the Portuguese legislator introduced autonomous taxation in corporate income tax, in the corporate income tax code, to try to eliminate belligerent behavior on the part of companies. Using the statistical data from the Autoridade Tributária e Aduaneira, and based on statistics from the tax and customs authority, &nbsp;the study demonstrates the financial burden on companies that bear this type of taxation and compare it with the "Corporate Income Tax" charged annually by the State.</p> <p><strong><em>Keywords</em></strong><strong>:</strong> Anti-abuse rules; anti-avoidance rules; autonomous taxation; corporate tax; corporate taxation</p>

2024-03-31T00:00:00+03:00 Copyright (c) 2024 Carlos Rodrigues , Ana Campina