descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 04 Apr 2014 Portuguese Publisher:Polytechnic of PortoJournal:Investigação e Intervenção em Recursos Humanos (eissn: 2183-2455,

Authors: José de Campos Amorim;

doi: 10.26537/iirh.v0i1.1891 , 10.34630/iirh.v0i1.1891

Tributação dos trabalhadores independentes

- Summary
- Metrics

Abstract

Os titulares de rendimentos empresariais ou profissionais podem ser tributados com base na aplicação das regras decorrentes do regime simplificado ou do regime de contabilidade organizada, nos termos do artigo 28.º do Código do IRS. Desde que não excedam determinados limites, os rendimentos obtidos por pequenas atividades empresariais ou profissionais, organizadas quer sob a forma individual quer societária, podem efetivamente ser enquadrados no regime simplificado de tributação, como forma alternativa de determinação do montante a pagar do imposto.

Related Organizations

Polytechnic Institute of Porto
Portugal

Impact byBIP!

	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average

Found an issue? Give us feedback

Average

Upload OA version

Are you the author of this publication? Upload your Open Access version to Zenodo!

It’s fast and easy, just two clicks!

uploadUpload now