Reação da receita fiscal a alteração de taxas de imposto
: Curva de Laffer para o IRC de Portugal

  • Marisa Manuela Soares Dias (Student)

Student thesis: Master's Thesis


The Portuguese Republic’s Constitution in articles 9.º, 81.º and 103.º defines the Portuguese State as a Welfare State, that is, a State where social policies in the scope of education, health, social security, amongst others, are articulated with policies of a purely economic nature. In this way, and since the income from property earned by the State is much lower than the expenses incurred, is becomes necessary to obtain revenue from other means. One of which consists of obtaining tax revenue through the application of the most varied types of taxes to different types of income earned by taxpayers. Added to this problem is the existence of large deficits in the Portuguese economy, which increase the pressure on the creation of revenue by the Portuguese State. It can be inferred from the relevance of the optimization of the tax revenue obtained by the State, the importance of optimizing the taxation of the taxpayers. According to Laffer (2004) the behaviour of tax revenue in the face of changes in the tax rate can be described by the Laffer curve, which also allows us to understand the rate which maximizes revenue for a given sample. Thus, using an econometric model, the Laffer curve for the period between 1989 and 2020 was estimated for the Portuguese economy for the Corporate Income Tax. The results obtained in the estimates suggest the existence of the Laffer curve in Portugal for Corporate Income Tax, as well as a rate which maximizes revenue from this tax expressed as a percentage of the GDP and corresponding to 28.4%.
Date of Award13 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor) & Francisca Guedes de Oliveira (Co-Supervisor)


  • Laffer curve
  • Portugal
  • Corporate income tax revenue
  • Corporate income tax rate


  • Mestrado em Auditoria e Fiscalidade

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