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In an article published in ECO, Tânia de Almeida Ferreira, Partner in the Tax practice at CCA Law Firm, reflects on the purpose of State Reform and warns of the need for a deeper change than mere legislative amendments.
The lawyer emphasizes that “it is pointless to change rules and processes if the mindsets of those who apply them do not change”, noting that the main problems of the Portuguese tax system do not stem from the taxes themselves, but from the functioning of the Public Administration.
Based on data from the tax courts and the CAAD, Tânia de Almeida Ferreira highlights that taxpayers obtain favourable decisions in almost half of the cases, which points to structural shortcomings in the conduct of the Tax Authority.
“We need technically and technologically capable public servants, motivated and committed (...). The State is us. What we need to talk about is much more than reform. What we need is a revolution,” she concludes.