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Authors
Advisor(s)
Abstract(s)
O nosso ordenamento jurídico permite que os cidadãos realizem o seu próprio planeamento fiscal permitindo desta forma que existam situações excessivas que se devem evitar e, por essa mesma razão, existe necessidade de criar limites a este planeamento para que não seja abusivo.Este estudo irá basear-se, na sua maioria, sobre as formas de planeamento fiscal que as famílias podem utilizar para que a carga fiscal seja menor analisando alguns conceitos e características do mesmo.Para que se possa aprofundar os temas abordados será efetuada uma análise ao conceito e tipos de planeamento fiscal bem como à importância de haver poupança e contributos fiscais. Torna-se relevante analisar as condições em que se encontra o nosso país e de como as pessoas fazem o seu esforço fiscal. Por último é relevante referir que os cidadãos tentam fugir dos impostos de diversas forma se, na maioria das vezes, conhecem quais são os limites que separam o planeamento fiscal lícito do ilícito.
It is a fact that our legal system allows citizens to cary out their own tax planning and that there are excessive situations that must be avoided and, for this reason, there is a need to set limits to this planning so that it is not abusive. This work will be based, for the most part, on the forms of tax planning that families can use to reduce the tax burden by analyzing some of its concepts and characteristics. In order to deepen the subject mater, there will be an analysis of the concept and types of fiscal planning as well as the importance of saving and fiscal contributions. It is relevant to analyze the conditions in which our country is and how people make their fiscal effort. Finally, it is important to note that citizens are very ambitious as they try to evade taxes in a variety of ways and, most of the time, they know the limits that separate legal tax planning from wrongdoing.
It is a fact that our legal system allows citizens to cary out their own tax planning and that there are excessive situations that must be avoided and, for this reason, there is a need to set limits to this planning so that it is not abusive. This work will be based, for the most part, on the forms of tax planning that families can use to reduce the tax burden by analyzing some of its concepts and characteristics. In order to deepen the subject mater, there will be an analysis of the concept and types of fiscal planning as well as the importance of saving and fiscal contributions. It is relevant to analyze the conditions in which our country is and how people make their fiscal effort. Finally, it is important to note that citizens are very ambitious as they try to evade taxes in a variety of ways and, most of the time, they know the limits that separate legal tax planning from wrongdoing.
Description
Mestrado em Ficalidade
Keywords
Esforço fiscal Família Planeamento fiscal Poupança Fiscal effort Family Fiscal planning Savings
Citation
Santos, L. F. A. (2017). Planeamento fiscal no âmbito familiar. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13120