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The amount of tax rates is excessive and the guarantee of proportionality and transparency in their amounts is open for discussion. The conclusion is from the “Study on the tax burden in Portugal”, carried out by EY Portugal and Sérvulo & Associados for CIP – Confederação Empresarial de Portugal, which reveals that there are entities that do not know the rates they charge and that in Portugal they presented income referred to Corporate taxes corresponding to 3.3% of GDP in 2018, a weight that decreased 0.2 pp between 2007 and 2018.
“Despite the fact that the regulation of a fee should not be distributed by several diplomas, and the competition for its collection should be centralized in a single entity, it was clear that, in certain sectors of activity, there are different entities involved in the collection process , accumulation of competences, and sometimes it implies the collection of several rights on the same reality ”, concludes the report that will be presented this Tuesday morning.
The study commissioned by the CIP points out that “not only is the number of existing rates excessive and absolutely burdensome,” but also points out “the difficulties encountered in determining them for each of the sectors of the business fabric,” which leads that “on several occasions the guarantee of proportionality and transparency can be discussed in terms of the amounts thereof.”
Among the main conclusions, it can be seen that “the reduction in the weight of IRC income as a function of GDP is, however, the trend observed in most countries, with an increasing ratio in only seven of the 27 countries of the European Union”. Among the countries that registered a decrease in the indicator, Portugal was the third with the lowest level of decrease.
The analysis also reveals that in 2017, Portugal ranked 11th among the countries of the European Union, with taxes representing 20% of company turnover, while in 2008 it ranked 16th, which was fifth. greatest increase in this period. .
“Between 2008 and 2017, only eight countries recorded increases in this indicator, in fact, there was a reduction in the tax burden in the remaining 19 countries,” says the study, which highlights that despite the “classic taxation” – IRC, IRS, VAT, IMI and IMT: continue to represent the main source of tax revenue if there is a “shift” towards a “multiplicity of tax figures, ie taxes and contributions.”
Analysts point out that “the tax system has been concentrating on certain sectors of economic activity that are presumed to have greater tax capacity compared to others,” highlighting the contribution of the banking sector in 2011.
As an example, the study highlights that in 2018, Portugal presented tax revenues in the order of 37.1% of GDP and between 2007 and 208, Portugal recorded an increase of 2.1 pp in this ratio. Regarding VAT, Portugal registered an increase in the ratio from 8.2% in 2007 to 8.7% in 2018.
Portuguese Environment Agency responsible for 600 fees
The study concluded that among the 24 entities within the scope of the Central State Administration, 11 regulatory entities, as well as the Portuguese Environment Agency, the Mobility and Transport Authority, Infarmed – National Authority for Medicines and Health Products and the National Commission Data Protection charges a total of 4,300 fees.
Of the total fees charged, 2,900 are within the scope of the Central State Administration and “600, solely within the competence of the Portuguese Environmental Agency, IP, which reflects the dimension of the reality in question.”
“In the information gathering process, several difficulties were encountered, of which we highlight for the moment, the lack of transparency about the fees charged, the difficulty in identifying the applicable legal basis (sometimes it is not possible to determine them), the lack of of uniformity and the consequent dispersion and incompleteness of the information, the complexity of the structure of collection and allocation of fee income, the accumulated competition of different entities in different aspects of the same fee, and even the lack of knowledge became evident , on the part of some entities, part of the fees they charge themselves ”, he says.
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