As Tributações Autónomas e a Dupla Tributação das Empresas. Breve Reflexão sobre as incoerências do Sistema Fiscal Português

The Portuguese tax system presents inconsistencies and contradictions that put the constitutional principles of tax justice and ethics in the relations between the State and taxpayers in crisis. By constitutional imperative, the taxable profit must be equal to the taxable profit, calculated in the accounting, it is anomalous that the law considers certain expenses demonstrably borne by the companies, however, they are not deductible for the purpose of calculating the taxable profit. Payments on account and autonomous taxation generate tax payments even when there is no real profit, and increased taxation in cases where the company has a loss, which violates the principles of tax justice, in particular the principle of contributory capacity, while foundation and limit of the power to tax.