"There is an urgent need to reduce complexity and the number of tax benefits and exceptions in the search for simpler taxation, something that is not envisaged in this (state) budget proposal. This is because high tax complexity only harms Portuguese SMEs, which have fewer resources to navigate the hundreds of existing benefits and exceptions."

Read here the most recent opinion article by João Pinto, dean of Católica Porto Business School, published in the Deans' Corner of Jornal de Negócios (available in portuguese).