GENERAL APPROACH ON TAXES, TAX INCENTIVES AND PORTUGUESE SMEs

Abstract

Portugal currently reveals a reality, characterized by a tax system, where competitiveness and investment should be promoted. With a view to deepening this issue, the objective is to analyze the Portuguese tax system, with special attention to its influence on micro, small and medium-sized enterprises (SMEs). For this purpose, it is intended to carry out a general survey of the main supports and incentives, as well as the most relevant tax taxes. The research is based on the current reality of the country, limited to the 2014-2020 period, of reducing taxes, and increasing incentives and support programs, justified by Portugal's objective to recover from the 2008/2009 crisis, which continued to reflect in the years following this date. It is an exploratory research, because it addresses several themes in a non-exhaustive, and yet descriptive, characterized by the collection and collection of information and data without manipulating them.