Companies Localization and Demographic Challenge. The Role of the Portuguese Taxation

Authors

DOI:

https://doi.org/10.17398/2695-7728.37.163

Keywords:

Fiscal benefits, companies localization, Portugal

Abstract

The location of companies responds to several factors. Taxation is one of them. Certainly, the adoption of competitive tax measures can be an incentive capable of attracting new companies. This is how Portugal has understood it. The neighboring country has developed in the field of taxation, territorialized positive discrimination measures in order to attract new companies to the interior territories, areas with significant rates of depopulation, ageing and poverty. With the arrival of new companies in the interior of the country, it is intended to boost that territory, ensuring its economic development, fixing population and reducing existing regional asymmetries.

The demographic challenge is a highly topical issue, therefore, the objective of this work will be to analyze the tax benefits regulated by Portugal in order to encourage the location of companies in the interior of the country in response to this problem.

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Author Biography

  • Fátima Pablos Mateos, University of Extremadura

    Degree and PhD in Law from the University of Extremadura. Her career as a university lecturer has been developed at the University of Extremadura, where she currently teaches, and at the International University of La Rioja. Her main lines of research include local taxation, gender taxation and studies on demographic taxation. These studies have been the subject of a monograph, as well as articles in specialised journals and chapters in collective works. She participates as a researcher in various research projects.

References

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Published

2022-01-10

Issue

No. 37 (2021)

Section

Monographic Section

License

Since November 2024 this journal is licensed under CC-BY-NC 4.0

How to Cite

Companies Localization and Demographic Challenge. The Role of the Portuguese Taxation. (2022). Anuario De La Facultad De Derecho. Universidad De Extremadura, 37, 163-193. https://doi.org/10.17398/2695-7728.37.163