The Deloitte European Tax Survey also reported that that 97 percent said these doubts resulted from what were termed the “frequent” alterations in the taxation framework in recent years as a driver of the problem.
A further 43 percent also complained about the ambiguity and shortcomings in the information provided by the tax authorities.
However, 44 percent of Portuguese based respondents maintained their relationship with the tax authorities was either good or very good whilst 83 percent of them said that it was at the same level as last year.
Almost 80 percent said the fiscal inspections primarily targeted sources of company earnings whilst VAT was also identified as a reason in 66 percent of cases.
In turn, international transfer pricing and taxes paid (17 percent) and taxes on consumption and customs duties (seven percent) were the issues companies reported coming in for fewest inspections.
The study of 940 companies across Europe found that in the Portuguese case greater stability and greater fiscal simplification would do most to improve the situation.