he present study aims to analyse the tax obligations applicable to companies, drawing on both international and national sources. It seeks, on the one hand, to identify the advantages of tax compliance and, on the other, to pinpoint the challenges arising from the legislative and economic complexity of the Portuguese tax system, as well as from the (excessive) regulatory burden placed on organisations. It further aims to assess the extent to which the costs of complying with tax obligations act as drivers of cooperative compliance.

--

• Direito - Ciências Sociais