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Advisor(s)
Abstract(s)
Este documento foi elaborado na sequência da proposta de dissertação a apresentar à orientadora.
A República da Guiné-Bissau fica situada na costa ocidental de África, limitada a norte pela República do Senegal, a leste e a sul pela República da Guiné-Conacri e a oeste pelo oceano atlântico. A área é de 36.125 km2, o país é constituído por uma parte continental e uma parte insular que engloba o Arquipélago dos Bijagós, composto por 88 ilhas e ilhéus, dos quais somente 17 são habitados. Como irei explicar ao longo deste projeto, o regime de Imposto Geral sobre Vendas e Prestação de Serviços (doravante aqui designado IGV), criado pela Lei n.º 16/97, de 31 de março, tributa o consumo na forma generalizada, incidindo ainda sobre as transmissões de bens e prestações de serviços.
Considerando a reduzida eficácia da arrecadação das receitas fiscais na Guiné-Bissau, é urgente levar a cabo uma reforma fiscal que deve obrigatoriamente passar pela implementação de um novo IGV, suprindo desta forma uma lacuna que se vem fazendo sentir no ordenamento jurídico-tributário nacional. O objetivo deste novo imposto será o de apoiar o país no movimento de integração económica regional e internacional, facilitando desta forma, a adoção da Diretiva 02/98/UEMOA de 22 de dezembro, relativa à harmonização das legislações dos Estados membros e modificada pela Diretiva n.º 02/2009/CM/UEMOA, de 27 de março, organização esta da qual a Guiné-Bissau é parte integrante.
This document was prepared following the dissertation proposal submitted to the thesis advisor. The Republic of Guinea-Bissau is located on the west coast of Africa, limited to the north by the Republic of Senegal, east and south by the Republic of Guinea and west by the Atlantic Ocean. The area is 36,125 km2, the country consists of a mainland and an island part which encompasses the archipelago of Bijagós, composed of 88 islands and islets, of which only 17 are inhabited. I will explain throughout this project, the general tax regime on sales and services (hereinafter referred IGV), created by 16/97 Law of March 31, taxing consumption generally, still focusing on the supply of goods and services. Considering the reduced effectiveness of the collection of tax revenues in Guinea-Bissau, it is urgent to carry out a tax reform which must go through the implementation of a new general tax on sales and services, avoiding a gap that exists in the national legal and tax planning. The objective of this new tax will be to support the country in the movement of regional and international economic integration, thereby facilitating, the adoption of Directive 02/98 / UNION ECONOMIC MONETARY AFRICAN WEST (UEMOA) of 22 December, on the harmonization of the laws of the member states and amended by Directive No 02/2009 / CM / UEMOA of 27 March, organization where Guinea-Bissau is an integral part.
This document was prepared following the dissertation proposal submitted to the thesis advisor. The Republic of Guinea-Bissau is located on the west coast of Africa, limited to the north by the Republic of Senegal, east and south by the Republic of Guinea and west by the Atlantic Ocean. The area is 36,125 km2, the country consists of a mainland and an island part which encompasses the archipelago of Bijagós, composed of 88 islands and islets, of which only 17 are inhabited. I will explain throughout this project, the general tax regime on sales and services (hereinafter referred IGV), created by 16/97 Law of March 31, taxing consumption generally, still focusing on the supply of goods and services. Considering the reduced effectiveness of the collection of tax revenues in Guinea-Bissau, it is urgent to carry out a tax reform which must go through the implementation of a new general tax on sales and services, avoiding a gap that exists in the national legal and tax planning. The objective of this new tax will be to support the country in the movement of regional and international economic integration, thereby facilitating, the adoption of Directive 02/98 / UNION ECONOMIC MONETARY AFRICAN WEST (UEMOA) of 22 December, on the harmonization of the laws of the member states and amended by Directive No 02/2009 / CM / UEMOA of 27 March, organization where Guinea-Bissau is an integral part.
Description
Mestrado em Fiscalidade
Keywords
Código do imposto geral sobre vendas (IGV), União Económica Monetária Oeste Africano (UEMOA) Comunidade Económica dos Estados da África Ocidental (CEDEAO) União Europeia (UE) Produto Interno Bruto (PIB) Franco da Comunidade Financeira Africana (FCFA) Imposto sobre valor acrescentado (IVA) Diretiva n.º 02/2009/CM/UEMOA Lei n.º 16/97 de 31 março Sales of General Tax Code (IGV) UEMOA Economic Community of West African States (CEDEAO) European Union (EU) Gross Domestic Product (PIB) Franco Community African financial (FCFA) Value added tax (IVA) Directive No. 02/2009 / CM / UEMOA Law nº 16/97 of 31 March