Tax Compliance: A Study on the Tax Lottery and Tax Benefits in Portugal

This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures - the tax lottery and tax benefits - associated with the "e-invoice" program which aims to encourage voluntary tax compliance. The quantitative and qualitative analysis of the data collected in a questionnaire-style survey allows us to conclude that financial rewards should be considered in tax poli-cies that aim to maximize the cooperation of citizens in reducing tax evasion and that reward policies are complementary to those striving to control and sanction tax evasion.