Justiça tributária e competitividade

In Portugal, the number of tax disputes and the values involved are abnormally high. The fact that resolution takes, as a rule, several years, is widely accepted as being a factor in the country’s lack competitiveness. The author suggests some measures which do not involve significant costs and are aimed at preventing tax disputes; adding credibility to the administrative means for resolving such disputes, in a fair rapid manner, thereby minimizing the need for judicial remedies; rationalizing the activity of tax courts.