TY -
GEN
AU - Bronchi, Chiara
AU - Gomes-Santos, José C.
TI -
Reforming the Tax System in Portugal
PB - OECD Publishing
KW - Economics
KW - Portugal
PY - 2001
N2 - 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 ...
BT - OECD Economics Department Working Papers ; no.302
CY - Paris
UR - http://slubdd.de/katalog?TN_libero_mab2
ER -