| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.38 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Esta dissertação tem como objetivos determinar se a tributação do rendimento do trabalho é um fator decisivo na migração do capital humano; explorar a relação teórica entre a migração, a tributação e a competitividade fiscal; e comparar a tributação do rendimento do trabalho nos Estados-Membro da União Europeia, considerando a incidência objetiva e subjetiva e os regimes de tributação favorável. Primeiramente, exploro evidência científica que prova a existência de uma correlação positiva entre a carga tributária do rendimento pessoal e a mobilidade internacional. De seguida, abordo a relação entre estes dois fatores, a competitividade fiscal e a sustentação jurídica destes conceitos em normativos internacionais. Posteriormente, contextualizo a competitividade e a tributação do trabalho nas práticas dos países constituintes da União Europeia e OCDE. Por fim, analiso concessões fiscais de 16 países da União Europeia e critico dois dos regimes existentes em Portugal: Regime Fiscal para o Residente Não Habitual e Regime Fiscal Aplicável a Ex-residentes. Demonstro que existe de facto uma correlação positiva entre a tributação e a migração, sendo que o nível de qualificação e de rendimento se destacam como principais influenciadores. Demonstro também que as concessões fiscais devem ser limitadas no tempo ou em incidência a fim de minimizar os efeitos da não neutralidade, o que não acontece de forma insuficiente no Regime Fiscal para o Residente Não Habitual em Portugal.
This dissertation aims to determine if the taxation of labor income is a decisive factor in the migration of human capital; to explore the theoretical relationship between migration, taxation and fiscal competitiveness; and to compare the taxation of labor income in the Member States of the European Union, considering the tax basis and the special tax regimes. First, I explore scientific evidence that proves the existence of a positive correlation between the tax burden of personal income and international mobility. Next, I discuss the relationship between these two factors and the concept of fiscal competitiveness as well as the legal sustainability of these concepts in international regulations. Subsequently, I contextualize the competitiveness and taxation of labor in the countries composing the European Union and the OECD. Finally, I analyze tax concessions from 16 European Union countries and criticize two of the existing special regimes in Portugal: Regime Fiscal Para o ResidenteNão HabitualandRegime Fiscal Aplicávela Ex-residentes. I conclude that there is indeed a positive correlation between taxation and migration, with the level of qualification and income being the main influencers. I also demonstrate that tax concessions should be limited in time or incidence to minimize the effects of non-neutrality, which is not sufficiently done in the Portuguese concession entitled Regime do Residente Não-Habitual.
This dissertation aims to determine if the taxation of labor income is a decisive factor in the migration of human capital; to explore the theoretical relationship between migration, taxation and fiscal competitiveness; and to compare the taxation of labor income in the Member States of the European Union, considering the tax basis and the special tax regimes. First, I explore scientific evidence that proves the existence of a positive correlation between the tax burden of personal income and international mobility. Next, I discuss the relationship between these two factors and the concept of fiscal competitiveness as well as the legal sustainability of these concepts in international regulations. Subsequently, I contextualize the competitiveness and taxation of labor in the countries composing the European Union and the OECD. Finally, I analyze tax concessions from 16 European Union countries and criticize two of the existing special regimes in Portugal: Regime Fiscal Para o ResidenteNão HabitualandRegime Fiscal Aplicávela Ex-residentes. I conclude that there is indeed a positive correlation between taxation and migration, with the level of qualification and income being the main influencers. I also demonstrate that tax concessions should be limited in time or incidence to minimize the effects of non-neutrality, which is not sufficiently done in the Portuguese concession entitled Regime do Residente Não-Habitual.
Description
Mestrado em Fiscalidade
Keywords
Competitividade Mobilidade Neutralidade Concessão fiscal União Europeia Portugal Competitiveness Mobility Neutrality Tax concession European Union