| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 729.48 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A gestão fiscal está a ganhar relevância na gestão das empresas, essencialmente devido ao contexto económico, e à necessidade de as empresas se tornarem cada vez mais competitivas. A fiscalidade trata-se de uma matéria bastante vasta e em constante alteração e sujeita a novidades, nomeadamente ao nível dos benefícios e incentivos fiscais, sendo que o sistema fiscal desempenha um papel importante na economia pública e nas empresas portuguesas.
O objetivo principal deste trabalho é verificar quais os benefícios fiscais em sede do Imposto sobre o Rendimento das Pessoas Coletivas usados pelas empresas privadas portuguesas, através de análises macroeconómicas, bem como a poupança fiscal alcançada pelas mesmas, desde 2016 até 2020.
Nesta dissertação, os benefícios fiscais abordados, são os indicados no código tributário do Código Fiscal do Investimento.
É importante que as empresas tenham conhecimento das vantagens fiscais que têm à sua disposição, pois, para além de as ajudar a obter uma poupança fiscal, estas vão contribuir para o seu crescimento e aumento de competitividade. Como tal, é expectável que no futuro este estudo contribua como uma mais-valia para o panorama nacional de bibliografias no âmbito fiscal.
Tax management is gaining relevance in the management of companies, essentially due to the economic context, and the need for companies to become increasingly competitive. Taxation is a very vast subject that is constantly changing and subject to new developments, namely in terms of tax benefits and incentives, and the tax system plays an important role in the public economy and in portuguese companies. The main objective of this work is to verify which tax benefits under the Corporate Income Tax are used by portuguese private companies, through macroeconomic analyses, as well as the tax savings achieved by them, from 2016 to 2020. In this dissertation, the tax benefits discussed are those indicated in the tax code of the Investment Tax Code. It is important that companies are aware of the tax advantages they have at their disposal, as, in addition to helping them obtain tax savings, they will contribute to their growth and increased competitiveness. As such, it is expected that in the future this study will contribute as an asset to the national panorama of bibliographies in the tax field.
Tax management is gaining relevance in the management of companies, essentially due to the economic context, and the need for companies to become increasingly competitive. Taxation is a very vast subject that is constantly changing and subject to new developments, namely in terms of tax benefits and incentives, and the tax system plays an important role in the public economy and in portuguese companies. The main objective of this work is to verify which tax benefits under the Corporate Income Tax are used by portuguese private companies, through macroeconomic analyses, as well as the tax savings achieved by them, from 2016 to 2020. In this dissertation, the tax benefits discussed are those indicated in the tax code of the Investment Tax Code. It is important that companies are aware of the tax advantages they have at their disposal, as, in addition to helping them obtain tax savings, they will contribute to their growth and increased competitiveness. As such, it is expected that in the future this study will contribute as an asset to the national panorama of bibliographies in the tax field.
Description
Mestrado em Fiscalidade
Keywords
Fiscalidade Benefícios fiscais Imposto sobre o Rendimento de Pessoas Coletivas Código Fiscal do Investimento Taxation Tax benefits Corporate Income Tax Investment Tax Code
Citation
Friezas, J. P. S. (2022) Análise dos benefícios fiscais em sede de IRC do Código Fiscal do Investimento e a sua aplicação nas empresas privadas em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15829