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Abstract(s)
A pandemia da doença por coronavírus teve profundos impactos no quadro fiscal nacional e internacional, levando à alteração destes quadros através da implementação de diversas medidas fiscais. O estudo destas medidas fiscais deriva da importância de se compreender as consequências presentes e futuras que esta crise excecional acarretou para o direito fiscal.
Assim, no presente estudo são expostas e exploradas as alterações introduzidas no sistema fiscal, revelando um claro tratamento preferencial entre contribuintes e o confronto entre as funções constitucionais do sistema fiscal português.
A pandemia veio ainda aumentar as desigualdades existentes na população, acrescendo a importância do papel da fiscalidade na diminuição destas desigualdades. Por fim, esta veio ainda acelerar o progresso já efetuado e reforçar a necessidade urgente de adaptação dos sistemas fiscais aos atuais desafios da globalização e digitalização da economia, à promoção do desenvolvimento sustentável e de uma maior justiça e simplicidade do sistema fiscal, com vista à recuperação social e económica dos efeitos nefastos da
pandemia e da crise económica que a sucedeu.
The COVID-19 pandemic had profound impacts on the national and international fiscal framework, leading to changes in these frameworks through the implementation of various fiscal measures. The study of these exceptional fiscal measures derives from the importance of understanding the present and the future consequences that this exceptional crisis had for the tax laws. Thus, this study exposes and explores the changes introduced in the tax system, revealing a clear preferential treatment among taxpayers and a confrontation between the constitutional functions of the Portuguese tax system. The pandemic also increased existing inequalities in the population, adding to the importance of the role of taxation in reducing these inequalities. Finally, it also accelerated the progress already made and reinforced the urgent need to adapt these tax systems to the current challenges of the globalization and digitization of the economy, to promote sustainable development and greater justice and simplicity in the tax system, in order to provide for the economic and social recovery of the harmful effects of this pandemic and the economic crisis that followed it.
The COVID-19 pandemic had profound impacts on the national and international fiscal framework, leading to changes in these frameworks through the implementation of various fiscal measures. The study of these exceptional fiscal measures derives from the importance of understanding the present and the future consequences that this exceptional crisis had for the tax laws. Thus, this study exposes and explores the changes introduced in the tax system, revealing a clear preferential treatment among taxpayers and a confrontation between the constitutional functions of the Portuguese tax system. The pandemic also increased existing inequalities in the population, adding to the importance of the role of taxation in reducing these inequalities. Finally, it also accelerated the progress already made and reinforced the urgent need to adapt these tax systems to the current challenges of the globalization and digitization of the economy, to promote sustainable development and greater justice and simplicity in the tax system, in order to provide for the economic and social recovery of the harmful effects of this pandemic and the economic crisis that followed it.
Description
Mestrado em Fiscalidade
Keywords
Fiscalidade Direito fiscal Pandemia Medidas fiscais Desigualdades COVID-19 Tax Tax law Pandemic Fiscal measures Inequalities
Citation
Costa, D. A. (2022) Fiscalidade em tempos de pandemia. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15324