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Authors
Advisor(s)
Abstract(s)
À luz da atual conjuntura constitucional e a par da jurisprudência em vigor a tributação do rendimento em Portugal será realizada com base no rendimento real do sujeito passivo. No entanto, o texto constitucional não exclui a possibilidade deste rendimento ser apurado ao invés com base no rendimento normal ou presumido, com recurso a coeficentes, por questões de teor prático e de simplificação. O público-alvo de tal método de apuramento são os pequenos contribuintes, nomeadamente as PMEs que por vezes possuem uma estrutura demasiado pequena para conseguir suportar mais custos decorrentes do cumprimento fiscal e que representam a quase totalidade do tecido empresarial português. Com o presente trabalho, procurou-se identificar métodos alternativos de tributação em vigor em outros países de forma a entender o que está a ser praticado e de que forma esses métodos são mais benéficos para as PMEs. Por fim, procurou-se definir os métodos alternativos à tributação pelo rendimento real conjugando com os principais benefícios fiscais especifícos das PMEs, em vigor em Portugal, de forma a podermos analisar se as opções em vigor em Portugal são as mais viáveis face às recomendações europeias e aos regimes alternativos em vigor noutros países.
In light of the current constitutional conjuncture and the prevailing case law the taxation of income in Portugal is based on the taxpayer's actual income however, the constitutional text does not exclude the possibility of this income being determined instead on the basis of the normal or presumed income, using coefficients, for mathers of simplification and practiabillity. The target audience for such methods are small taxpayers, particularly SMEs, which represent almost all the Portuguese business fabric, that sometimes have a structure that is too small to be able to afford more costs arising from tax compliance. In this way we sought to identify alternative taxation methods in place in other countries to understand what is being practiced and which of these methods are most beneficial for SMEs. Finally, we pursued to define alternative methods to real income taxation in conjunction with the specific tax benefits fo SMEs in force in the country to elucidate what are the options available in Portugal and which of them are the most viable regarding European recommendations and alternative arrangements in force in other countries.
In light of the current constitutional conjuncture and the prevailing case law the taxation of income in Portugal is based on the taxpayer's actual income however, the constitutional text does not exclude the possibility of this income being determined instead on the basis of the normal or presumed income, using coefficients, for mathers of simplification and practiabillity. The target audience for such methods are small taxpayers, particularly SMEs, which represent almost all the Portuguese business fabric, that sometimes have a structure that is too small to be able to afford more costs arising from tax compliance. In this way we sought to identify alternative taxation methods in place in other countries to understand what is being practiced and which of these methods are most beneficial for SMEs. Finally, we pursued to define alternative methods to real income taxation in conjunction with the specific tax benefits fo SMEs in force in the country to elucidate what are the options available in Portugal and which of them are the most viable regarding European recommendations and alternative arrangements in force in other countries.
Description
Mestrado em Fiscalidade
Keywords
PME RST Rendimento Normalizado Coeficientes Técnico-Económicos Normal Income Technical-Economic Coefficients