OECD Economics Department Working Papers
The views expressed in these papers are those of the author(s) and do not necessarily reflect those of the OECD or of the governments of its member countries.
- ISSN : 18151973 (en ligne)
- https://doi.org/10.1787/18151973
Reforming the Tax System in Portugal
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 ...
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