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Abstract(s)
Não será de estranhar que em tempos de crise a economia paralela seja considerada como uma das causas para justificar o incumprimento do objetivo orçamental por insuficiência na obtenção de receitas fiscais, dificultando o cumprimento da missão do estado na prossecução dos seus objetivos de prestação de serviços ao cidadão, não lhe sendo apontada por contraponto quase nenhuma virtude. No entanto, com este trabalho de dissertação pretende-se discutir os principais efeitos da economia paralela, nomeadamente da economia informal nas vertentes social e económica, identificando os seus aspetos nocivos mas também os seus contributos sociais e económicos positivos. Por outro lado as sociedades atuais têm vindo a ter uma preocupação crescente com o Bem-Estar dos seus cidadãos, propondo-se a garantir um conjunto de necessidades que permitam a sua existência com dignidade. Este documento revisa a literatura académica com incidência particular sobre este tema sendo complementado indicadores estatísticos estabelecendo igualmente correlações entre as variáveis em análise. Nesta dissertação, utilizando a metodologia qualitativa, pretende-se concluir que em períodos de crise, apesar dos seus conhecidos aspetos negativos de que sobressaem a concorrência desleal e não igualdade dos cidadãos, a economia paralela, nomeadamente em situações de desemprego ou subemprego, pode ter um papel social relevante para o bem estar das famílias, e igualmente um contributo marginal para a economia. Isto porque grande parte do rendimento obtido por esta via entrará no circuito económico e estará sujeito como o restante às tributações indiretas através do consumo de bens e serviços.
It will not be surprising that in times of crisis the shadow economy is considered as one of the causes to justify the non-achievement of the fiscal objective due to insufficient tax revenues. This is making more difficult the state's mission in the pursuit of its objectives of providing services to the citizens and not being pointed out almost any virtue by counterpoint. However, this dissertation aims to highlight the main effects of the shadow economy, namely the informal economy in the social and economic aspects, identifying its harmful aspects as well as its positive social and economic contributions. On the other hand, today's societies have been increasingly concerned about the well-being of their citizens, proposing to guarantee a set of needs that allow their existence with dignity. This paper reviews the academic literature with a particular focus on this topic, with statistical indicators complemented by correlations between the variables under analysis. In this dissertation, using the qualitative methodology, it is intended to conclude that in periods of crisis, with the well-known negative aspects of unfair competition and non- equality of citizens being, the shadow economy, especially in situations of unemployment or underemployment, may have a relevant social role to the well-being of families, and also a marginal contribution to the economy, since a large part of the income obtained through in such a way will enter the economic circuits and will be subject to indirect taxation through the consumption of goods and services.
It will not be surprising that in times of crisis the shadow economy is considered as one of the causes to justify the non-achievement of the fiscal objective due to insufficient tax revenues. This is making more difficult the state's mission in the pursuit of its objectives of providing services to the citizens and not being pointed out almost any virtue by counterpoint. However, this dissertation aims to highlight the main effects of the shadow economy, namely the informal economy in the social and economic aspects, identifying its harmful aspects as well as its positive social and economic contributions. On the other hand, today's societies have been increasingly concerned about the well-being of their citizens, proposing to guarantee a set of needs that allow their existence with dignity. This paper reviews the academic literature with a particular focus on this topic, with statistical indicators complemented by correlations between the variables under analysis. In this dissertation, using the qualitative methodology, it is intended to conclude that in periods of crisis, with the well-known negative aspects of unfair competition and non- equality of citizens being, the shadow economy, especially in situations of unemployment or underemployment, may have a relevant social role to the well-being of families, and also a marginal contribution to the economy, since a large part of the income obtained through in such a way will enter the economic circuits and will be subject to indirect taxation through the consumption of goods and services.
Description
Mestrado em Fiscalidade
Keywords
Economia paralela Economia informal Crise económica Desemprego Bem estar Proteção social Shadow economy Informal economy Economic crisis Unemployment Well-being Social protection
Citation
Cabral, J. M. (2019). Os efeitos sociais e económicos da economia paralela em tempos de crise (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/12921