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| Abstract |
The Portuguese tax system has developed positively in the past decade. Following the 1989 tax reform, tax bases have been broadened and statutory tax rates lowered. The overall tax burden is not high by international comparison and the tax mix relies on the more neutral consumption taxes. However, further reforms should be envisaged to make the system more neutral, efficient, and equitable. The evidence reviewed in this paper suggests that main priorities for enhancing the overall performance of the tax system should include: further improving transparency and reliability of the tax system, while giving priority to a lower frequency of tax changes; making the taxation of dependent workers more equitable and less onerous vis-à-vis the self-employed and small businesses; and promoting a higher degree of tax compliance. Moreover, the base of the corporate income tax should be broadened and its rate lowered. This can be achieved by more tax neutrality across saving instruments and ...
Le régime fiscal portugais a connu des évolutions positives au cours de la dernière décennie. Après la réforme fiscale de 1989, l'assiette des impôts a été élargie et les taux légaux d'imposition ont été réduits. Le niveau de la pression fiscale globale n’est pas élevé par rapport aux autres pays. Le système repose largement sur les impôts sur la consommation qui présentent une plus grande neutralité. Il faudrait cependant aller plus loin si l’on veut que le système fiscal soit plus neutre, plus efficient et plus équitable. Pour aller dans ce sens, l'analyse présentée dans ce document suggère que les principales priorités doivent être : améliorer la transparence et la fiabilité veillant prioritairement à modifier moins fréquemment la législation fiscale; imposer les salariés plus équitablement et moins lourdement par rapport aux travailleurs indépendants et aux petites entreprises; et favoriser en priorité un respect plus rigoureux des obligations fiscales. De plus, il conviendrait ...
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H2 - Public Economics - - Taxation, Subsidies, and Revenue
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