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Advisor(s)
Abstract(s)
Numa economia globalizada e de mercados altamente concorrenciais, o fator a considerar Ă© a influĂȘncia da competitividade entre Estados no mercado econĂłmico. Os Estados procuram essencialmente arrecadar receitas tributĂĄrias para a satisfação das necessidades pĂșblicas e desenvolvimento dos seus paĂses. Contudo, tambĂ©m as empresas procuram vingar no mercado econĂłmico, mas muitas vezes sĂŁo afetadas por um sistema de concorrĂȘncia prejudicial . A existĂȘncia de uma harmonização fiscal internacional Ă© dos fatores que possibilitaria uma fiscalidade mais abrangente para os Estados: afeta por fatores como o aumento da mobilidade de pessoas e empresas e o crescimento do comĂ©rcio internacional. Assim, podemos afirmar que o principal objetivo das empresas Ă© usufruir de um regime de baixa ou nula tributação de forma a beneficiarem de vantagem fiscal. Neste sentido, cabe aos Estados deterem um sistema fiscal mais atrativo que garanta um aumento de investimentos no seu paĂs atravĂ©s da conjugação de fatores como a transparĂȘncia do Estado , a simplicidade das normas, a estabilidade polĂtica e jurĂdica e a existĂȘncia de
acordos de dupla tributação, permitindo tornå-lo mais atrativo para investidores e contribuintes.
In a globalized economy and highly competitive markets, the factor to consider is the inf luence of competitiveness between states in the economic market. The states search essentially collect tax revenues to meet the public needs and development of their countries. However, companies also seek reveng e in the economic market, but are often affected by unfair competition system. The existence of an inter national tax har monization is of the factors that would allow a more comprehensive taxation to the States: affects by factors such as increased mobility of people and businesses and the g rowth of inter national trade. So we can say that the main objective of business is offered a low or zero taxation polity in order to benefit fr om tax advantag es. In this sense, for the states have a more attractive tax system guaranteeing an increased investment in his countr y through the combination of factors such as transparency of the state, the simplicity of the r uler, the political and leg a l stability and the existence of double taxation ag reements, allowing make it more attractive to investors and taxpayers.
In a globalized economy and highly competitive markets, the factor to consider is the inf luence of competitiveness between states in the economic market. The states search essentially collect tax revenues to meet the public needs and development of their countries. However, companies also seek reveng e in the economic market, but are often affected by unfair competition system. The existence of an inter national tax har monization is of the factors that would allow a more comprehensive taxation to the States: affects by factors such as increased mobility of people and businesses and the g rowth of inter national trade. So we can say that the main objective of business is offered a low or zero taxation polity in order to benefit fr om tax advantag es. In this sense, for the states have a more attractive tax system guaranteeing an increased investment in his countr y through the combination of factors such as transparency of the state, the simplicity of the r uler, the political and leg a l stability and the existence of double taxation ag reements, allowing make it more attractive to investors and taxpayers.
Description
Dissertação de Mestrado em Fiscalidade
Keywords
Competitividade Dupla tributação ConcorrĂȘncia fiscal Sistema fiscal Competitiveness Tax competition Double taxation Tax system