The present dissertation aims to analyse the relevance of the tax structure on the good functioning of a general consumption or expenses tax, as is the case of the valueadded tax in force, compulsory by choice of the European legislator within the European Community. It should be noted, however, that the subject is more general, in other words, debatable, regardless of the VAT model in any of the over 160 countries worldwide that have adopted it, as, indeed, in any indirect tax. Contrasting the advantages and disadvantages of the tax, its regressiveness is a fundamental and widely debated issue, mitigated when bringing to its economy not one single tax comprising all consumption, but rather, differentiated taxes, whether it be for basic, essential and merit goods consumption at a reduced rate, and superfluous or luxury consumption, at an increased rate, in conjunction with a so-called normal rate for the remainder. We shall address this topic regarding the aspects that underpin it, and we shall report on what the European entities’ position has been, from the initial days of the tax implementation to our days, and what can be foreseen in terms of the future. Briefly, we shall “give a voice” to the respective reflections on the Portuguese VAT, and we shall conclude taking a critical position with regard to it.
|Date of Award||1 Jun 2022|
- Universidade Católica Portuguesa
|Supervisor||Maria Odete Oliveira (Supervisor)|
- VAT taxes
- Multiplicity of taxes
- Single tax
- European Union