Morais, Rui Duarte2014-12-152014-12-152012MORAIS, Rui Duarte - Justiça tributária e competitividade. Revista de Finanças Públicas e Direito Fiscal. ISSN 1646-9127. N.º 4 (2012), p. 55-771646-9127http://hdl.handle.net/10400.14/15944In Portugal, the number of tax disputes and the values involved are abnormally high. The fact that resolution takes, as a rule, several years, is widely accepted as being a factor in the country’s lack competitiveness. The author suggests some measures which do not involve significant costs and are aimed at preventing tax disputes; adding credibility to the administrative means for resolving such disputes, in a fair rapid manner, thereby minimizing the need for judicial remedies; rationalizing the activity of tax courts.porTax Disputes and competitivenessFax taxationDispute resolutionjournal article