2014 Tax Competitiveness Observatory
Deloitte promotes an annual study based on a questionnaire, characterizing the perception and evaluation of clients and targets, among which include the 1,000 largest Portuguese companies. Analysis is on the Portuguese tax system, its evolution, the impact on the competitiveness of the country and businesses and tax measures contained in the State Budget and the IRC reform.
This analysis is intended as a starting point for reflection on the impact of taxation and its implications on the competitiveness of Portuguese companies. The results of the survey conducted under the 2014 Tax Competitiveness Observatory reveal a more positive perception among the companies that responded to the changes implemented in the Portuguese tax system, particularly through the 2014 State Budget (SB 2014) and Reformation of the IRC, bucking the previous year`s trend .