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, f...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2001
|
| Schriftenreihe: | OECD Economics Department Working Papers
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 ... |
| Beschreibung: | 1 Online-Ressource (56 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/834483734736 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047935553 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2001 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/834483734736 |2 doi | |
| 035 | |a (ZDB-13-SOC)061265268 | ||
| 035 | |a (OCoLC)1312698912 | ||
| 035 | |a (DE-599)BVBBV047935553 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Bronchi, Chiara |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Reforming the Tax System in Portugal |c Chiara Bronchi and José C. Gomes-Santos |
| 264 | 1 | |a Paris |b OECD Publishing |c 2001 | |
| 300 | |a 1 Online-Ressource (56 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers | |
| 520 | |a 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 ... | ||
| 650 | 4 | |a Economics | |
| 650 | 4 | |a Portugal | |
| 700 | 1 | |a Gomes-Santos, José C... |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/834483734736 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033317045 | |
Datensatz im Suchindex
| _version_ | 1818806083198648320 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Bronchi, Chiara |
| author2 | Gomes-Santos, José C.. |
| author2_role | ctb |
| author2_variant | j c g s jcg jcgs |
| author_facet | Bronchi, Chiara Gomes-Santos, José C.. |
| author_role | aut |
| author_sort | Bronchi, Chiara |
| author_variant | c b cb |
| building | Verbundindex |
| bvnumber | BV047935553 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061265268 (OCoLC)1312698912 (DE-599)BVBBV047935553 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/834483734736 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047935553</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2001 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/834483734736</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061265268</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312698912</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047935553</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bronchi, Chiara</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Reforming the Tax System in Portugal</subfield><subfield code="c">Chiara Bronchi and José C. Gomes-Santos</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2001</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (56 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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 ...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Portugal</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gomes-Santos, José C...</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/834483734736</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033317045</subfield></datafield></record></collection> |
| id | DE-604.BV047935553 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:35:04Z |
| indexdate | 2024-12-18T19:04:08Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033317045 |
| oclc_num | 1312698912 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (56 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spelling | Bronchi, Chiara Verfasser aut Reforming the Tax System in Portugal Chiara Bronchi and José C. Gomes-Santos Paris OECD Publishing 2001 1 Online-Ressource (56 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 ... Economics Portugal Gomes-Santos, José C... ctb https://doi.org/10.1787/834483734736 Verlag kostenfrei Volltext |
| spellingShingle | Bronchi, Chiara Reforming the Tax System in Portugal Economics Portugal |
| title | Reforming the Tax System in Portugal |
| title_auth | Reforming the Tax System in Portugal |
| title_exact_search | Reforming the Tax System in Portugal |
| title_exact_search_txtP | Reforming the Tax System in Portugal |
| title_full | Reforming the Tax System in Portugal Chiara Bronchi and José C. Gomes-Santos |
| title_fullStr | Reforming the Tax System in Portugal Chiara Bronchi and José C. Gomes-Santos |
| title_full_unstemmed | Reforming the Tax System in Portugal Chiara Bronchi and José C. Gomes-Santos |
| title_short | Reforming the Tax System in Portugal |
| title_sort | reforming the tax system in portugal |
| topic | Economics Portugal |
| topic_facet | Economics Portugal |
| url | https://doi.org/10.1787/834483734736 |
| work_keys_str_mv | AT bronchichiara reformingthetaxsysteminportugal AT gomessantosjosec reformingthetaxsysteminportugal |