Resumen

CATARINO, João Ricardo; DE MORAES E SOARES, Ricardo  y  CORREIA, Pedro Miguel. Essay about the restructuring of indirect tax system: socio‐economic analysis about the advantages and disadvantages of adopting a single rate in Portugal. Trab. soc. [online]. 2017, n.28, pp.109-124. ISSN 1514-6871.

The common system of VAT adopted by all member states of the European Union, including Portugal, comprises various rates that differently tax goods and services subject to this tax. From a strictly control and management technical point of view it would be preferable to adopt a single tax rate. In this research we analyze the advantages and disadvantages of adopting a single rate of VAT in Portugal. The general conclusions are valid not only for all member states of the European Union, but also for all countries that adopt the VAT system.

Palabras clave : Single VAT rate; European Union; Value added tax; Consumption taxes; Tax equity.

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