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Authors
Advisor(s)
Abstract(s)
No âmbito da legislação fiscal portuguesa, os benefícios fiscais no contexto da reabilitação urbana, apesar de não serem uma novidade, têm assumido um papel bastante relevante neste setor, sobretudo nos últimos anos.
A temática da reabilitação urbana tem, portanto, sofrido uma evolução ao longo dos tempos de modo a dar resposta às novas realidades que se fazem sentir, mormente de ordem social, ambiental, económica e cultural.
Como forma de impulsionar este fenómeno evolutivo, é primordial que se criem mecanismos e procedimentos aptos a dinamizar e promover a reabilitação urbana, pelo que, a atividade de reabilitação urbana, atualmente, tem como suporte um regime de tributação atrativo, o qual constitui o objeto da presente dissertação. É neste sentido que surge a necessidade de aprofundar o conhecimento ao nível dos vários benefícios e incentivos que a fiscalidade apresenta, quer ao nível dos impostos sobre o património, sobre o rendimento e sobre o consumo e, ainda, analisar questões jurisprudenciais relevantes.
Within the scope of the Portuguese tax legislation, the tax benefits within the context of urban rehabilitation, despite being nothing new, have assumed a quite relevant role in this sector, particularly in recent years. The urban rehabilitation topic has, therefore, evolved over the years in order to respond to the new realities experienced, most importantly regarding the social, environmental, economic and cultural concerns. As a way to boost this evolutionary phenomena, it is crucial to create mechanisms and procedures able to dynamize and promote the urban rehabilitation; therefore, currently, the urban rehabilitation activity is based on an attractive taxation scheme, which is the object of this dissertation. In this sense, the need to strengthen the knowledge on the several incentives presented by taxation, on the wealth, income and consumption tax and, furthermore, the need to assess relevant jurisprudential matters has arisen.
Within the scope of the Portuguese tax legislation, the tax benefits within the context of urban rehabilitation, despite being nothing new, have assumed a quite relevant role in this sector, particularly in recent years. The urban rehabilitation topic has, therefore, evolved over the years in order to respond to the new realities experienced, most importantly regarding the social, environmental, economic and cultural concerns. As a way to boost this evolutionary phenomena, it is crucial to create mechanisms and procedures able to dynamize and promote the urban rehabilitation; therefore, currently, the urban rehabilitation activity is based on an attractive taxation scheme, which is the object of this dissertation. In this sense, the need to strengthen the knowledge on the several incentives presented by taxation, on the wealth, income and consumption tax and, furthermore, the need to assess relevant jurisprudential matters has arisen.
Description
Mestrado em Fiscalidade
Keywords
Reabilitação urbana Benefícios fiscais Impostos sobre o património, rendimento e consumo. Urban rehabilitation Tax benefits Wealth, income and consumption taxes.