Figure 1.
This image features a stacked bar graph illustrating the total amounts of various categories of corporate tax relief over the years from 2013 to 2023. The X axis represents the years, while the Y axis indicates the sum of amounts in millions of euros. Each bar is divided into segments representing different categories, Deductions from Tax Liability, Permanent Tax Exemption, Tax Rate Reduction, Exclusion from Autonomous Taxation, and Deductions from Income, with corresponding colours for each category. The data appears in a solid stacked format, allowing comparison of total amounts across the years while showing contributions from each category. The overall layout flows from left to right, with bars vertically aligned by year.Annual evolution of corporate tax benefits in Portugal by category (2013–2023)
Source: Authors’ own work