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Authors
Advisor(s)
Abstract(s)
Desde a vigência do Imposto sobre o Rendimento das Pessoas Singulares (IRS), introduzido em 1989, que as taxas deste imposto, as previstas na tabela geral, as liberatórias e as especiais, são anualmente sujeitas às mais diversas modificações, que abrangem, também, o número de escalões, respetivos intervalos e outros regimes de exceção. Estas circunstâncias pervertem os objetivos constitucionais da unicidade e progressividade do imposto e dificultam a perceção do imposto final a pagar, resultante de um normativo disperso e incoerente, face aos princípios que o fundamentam.
Com a presente dissertação, pretende-se aprofundar os fundamentos teóricos da tributação do rendimento das pessoas singulares, avaliar o modelo de taxas em vigor e compará-lo com um modelo de taxa fixa, considerando uma isenção de base por sujeito passivo e demais elementos do agregado familiar. Para além disto, pretende-se demonstrar o cumprimento dos princípios constitucionais de um modelo de taxa fixa, nomeadamente o da progressividade, e estimar o impacto da aplicação de um modelo de taxa fixa nas receitas fiscais.
Since the beginning of the Personal Income Tax (IRS), introduced in 1989, the rates of this tax, including those in the general table, withholding rates, and special rates, have been annually subject to numerous modifications. These changes also include the number of brackets, their respective range and other exceptional regimes. These circumstances undermine the constitutional objectives of the tax's unity and progressivity and complicate the understanding of the final tax payable, resulting from a dispersed and inconsistent regulatory framework, contrary to the principles that support it. This dissertation aims to develop the theoretical foundations of personal income taxation, evaluate the current rate model and compare it with a flat rate model, considering a base exemption per taxpayer and other household members. Additionally, it aims to demonstrate the compliance of a flat rate model with constitutional principles, particularly progressivity, and estimate the impact of implementing a flat rate model on tax revenues.
Since the beginning of the Personal Income Tax (IRS), introduced in 1989, the rates of this tax, including those in the general table, withholding rates, and special rates, have been annually subject to numerous modifications. These changes also include the number of brackets, their respective range and other exceptional regimes. These circumstances undermine the constitutional objectives of the tax's unity and progressivity and complicate the understanding of the final tax payable, resulting from a dispersed and inconsistent regulatory framework, contrary to the principles that support it. This dissertation aims to develop the theoretical foundations of personal income taxation, evaluate the current rate model and compare it with a flat rate model, considering a base exemption per taxpayer and other household members. Additionally, it aims to demonstrate the compliance of a flat rate model with constitutional principles, particularly progressivity, and estimate the impact of implementing a flat rate model on tax revenues.
Description
Mestrado em Fiscalidade
Keywords
IRS Taxa fixa Flat rate
Citation
Pinheiro, D. (2024) A aplicação de uma taxa fixa na tributação do rendimento das pessoas singulares. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17924