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Advisor(s)
Abstract(s)
A presente dissertação aborda os Impostos Especiais de Consumo. Terá uma vertente teórica onde se aborda o procedimento que levou à integração comunitária de alguns desses impostos, o atual regime aplicável a cada um deles e alguns dos problemas subjacentes, e uma ponderação acerca da necessidade destes impostos numa estrutura fiscal. Numa segunda perspectiva, esta de teor prático, farei uma análise estatística comparada do impacto dos impostos em causa na receita fiscal e complementarmente analisarei alguma da Jurisprudência existente.
Os Impostos Especiais de Consumo são uma forte fonte de receita fiscal, sendo considerado esse o seu principal papel. Como argumentação central tem lugar o estudo e conhecimento daqueles que se encontram harmonizados comunitariamente enquanto instrumento que na realidade prima pela concretização do mercado interno, enquanto que temos presentes outros impostos especiais incidentes sobre o consumo e que efectivamente pretendem a obtenção de justiça tributária. Estas particularidades poder-nos-ão levar a questionar se de facto existe um objetivo extrafiscal associado aos impostos harmonizados e observar se de alguma forma esta tributação indireta poderá ou não representar uma tentativa de diminuir a oneração inerente à tributação direta.
This dissertation discusses the Excise. It will have a theoretical approach in which the procedure leading to the community integration of some of these taxes will be addressed, as well as the current regime applicable to each of them and some of their underlying problems. Furthermore, it will also include a balance concerning the need of such taxes in a tax structure. In a second approach, this one with practical contents, I will make a comparative statistical analysis regarding the impact of these taxes in tax revenue and, in addiction, I will analyze some of the existing Jurisprudence. The Excise is a strong source of tax revenue and, therefore, this is considered to be its primary role. The main argument includes the study and knowledge of those who are communally harmonized, as a tool to actually propel the completion of the internal market, while there are other special taxes on consumption which actually intend to achieve tax justice. These particularities may lead us to question whether there is in fact an extra tax objective associated with harmonized taxes and to see if somehow this indirect taxation may or may not represent an attempt to lessen the burden inherent in direct taxation.
This dissertation discusses the Excise. It will have a theoretical approach in which the procedure leading to the community integration of some of these taxes will be addressed, as well as the current regime applicable to each of them and some of their underlying problems. Furthermore, it will also include a balance concerning the need of such taxes in a tax structure. In a second approach, this one with practical contents, I will make a comparative statistical analysis regarding the impact of these taxes in tax revenue and, in addiction, I will analyze some of the existing Jurisprudence. The Excise is a strong source of tax revenue and, therefore, this is considered to be its primary role. The main argument includes the study and knowledge of those who are communally harmonized, as a tool to actually propel the completion of the internal market, while there are other special taxes on consumption which actually intend to achieve tax justice. These particularities may lead us to question whether there is in fact an extra tax objective associated with harmonized taxes and to see if somehow this indirect taxation may or may not represent an attempt to lessen the burden inherent in direct taxation.
Description
Mestrado em Fiscalidade
Keywords
Mercado interno Justiça tributária Receita fiscal Tributação indireta Introdução no consumo Suspensão do imposto Internal market Tax justice Tax revenues Indirect taxation Introduction consumption Suspension of tax