THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY

Authors

  • Cidália Maria da Mota Lopes Instituto Superior de Contabilidade e Administração de Coimbra

DOI:

https://doi.org/10.4270/ruc.20084

Keywords:

Portuguese tax system, Complexity, Costs of taxation.

Abstract

This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.

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How to Cite

Lopes, C. M. da M. (2008). THE PORTUGUESE TAX SYSTEM: COMPLEXITY AND ENFORCEABILITY. Revista Universo Contábil, 4(4), 140–163. https://doi.org/10.4270/ruc.20084

Issue

Vol. 4 No. 4 (2008)

Section

International Section

License

The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.