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Authors
Advisor(s)
Abstract(s)
A habitação é o principal ativo de muitas famílias e um direito consagrado na Constituição da República Portuguesa.
Com a crise económica e financeira que Portugal atravessou desde 2008, os efeitos ainda são bem visíveis. Os imóveis para habitação são um desses efeitos, com um aumento significativo do preço nestes últimos anos, o que está empiricamente relacionado com a evolução da fiscalidade, tendo impactado negativamente o país e criado mais desigualdades sociais e económicas. Os impostos sobre a habitação têm uma importância cada vez maior sobre os governos para que aumentem as receitas, melhorem o funcionamento do mercado imobiliário e para combater as desigualdades.
Considerando este tópico, é analisada a tributação do património para quem pretende adquirir habitação própria e permanente ou para quem já tem habitação.
Ter-se-á em conta o direito à habitação e outros direitos constitucionais conexos e, ainda, as teorias económicas relevantes nesta matéria, enquadrando-se, assim, a problemática do acesso à habitação em Portugal, comparando com outros Estados da União Europeia, e o relevo da fiscalidade neste contexto.
Housing is the main asset of many families and a right enshrined in the Constitution of the Portuguese Republic. With the economic and financial crisis that Portugal has gone through since 2008, the effects are still clearly visible. Residential property is one of these effects, with a significant increase in price in recent years, which is empirically related to the evolution of taxation, having a negative impact on the country creating social and economic inequalities. Taxes on housing are becoming increasingly important for governments in order to increase revenue, improve the functioning of the real estate market and combat inequalities. Considering this topic, the taxation of property for those who want to buy their own permanent home or for those who already have a home is analyzed. The presente research will take into account the right to housing and other related constitutional rights, as well as the relevant economic theories in this area, thus framing the problem of access to housing in Portugal, comparing it with other European Union states, and the importance of taxation in this context.
Housing is the main asset of many families and a right enshrined in the Constitution of the Portuguese Republic. With the economic and financial crisis that Portugal has gone through since 2008, the effects are still clearly visible. Residential property is one of these effects, with a significant increase in price in recent years, which is empirically related to the evolution of taxation, having a negative impact on the country creating social and economic inequalities. Taxes on housing are becoming increasingly important for governments in order to increase revenue, improve the functioning of the real estate market and combat inequalities. Considering this topic, the taxation of property for those who want to buy their own permanent home or for those who already have a home is analyzed. The presente research will take into account the right to housing and other related constitutional rights, as well as the relevant economic theories in this area, thus framing the problem of access to housing in Portugal, comparing it with other European Union states, and the importance of taxation in this context.
Description
Mestrado em Fiscalidade
Keywords
Habitação Tributações do património Evolução Desigualdades Housing Property taxation Evolution Inequality
Citation
Reis, C. S. (2024) A fiscalidade da habitação. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17379