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Authors
Advisor(s)
Abstract(s)
O tema desta investigação é a adaptação do Imposto Sobre o Valor Acrescentado (IVA) à realidade Cabo-verdiana.
Considera-se ser um tema bastante interessante e atual, tendo em consideração a grande ascensão económica que se tem vindo a sentir nos Países de Língua Oficial Portuguesa (PALOP) e Cabo Verde não é exceção.
No que respeita a Cabo Verde, algumas e significativas mudanças têm ocorrido no campo desse tributo desde a sua entrada em vigor em Janeiro de 2004 até aos dias de hoje.
Da análise efetuada pôde-se verificar que o sistema fiscal Cabo-verdiano tem as suas bases no sistema fiscal Português, mas adaptado à realidade nacional, nomeadamente, à sua dimensão e ao mercado empresarial existente, indiscutivelmente, diferente da realidade Portuguesa.
Tentaremos abordar de forma sucinta os aspetos fundamentais do sistema fiscal Cabo-verdiano e em seguida incidir sobre o caso do imposto IVA, mormente, nos atos que antecederam a sua adoção, a sua adoção propriamente dita, a sua evolução e perspetivas futuras.
The subject of this research is the adaptation of the Value Added Tax (VAT) to reality Cape Verde. It is considered to be a very interesting and current topic, taking into account the great economic rise that has to be felt in Portuguese-speaking Countries (PALOP) and Cape Verde is no exception. With respect to Cape Verde, some significant changes have occurred in the field of this tax, since his entry into force in January 2004 to the present day. Of the analysis made it could be verified that the Fiscal System of Cape Verde has his bases in the Portuguese Tax System, but adapted to the national situation, in particular, his size and existing business market, arguably, different from the Portuguese reality. We will try to address briefly the fundamental aspects of the tax system of Cape Verde and then focus on the case of VAT tax, particularly in the acts leading up to his adoption, the adoption itself, his evolution and future prospects .
The subject of this research is the adaptation of the Value Added Tax (VAT) to reality Cape Verde. It is considered to be a very interesting and current topic, taking into account the great economic rise that has to be felt in Portuguese-speaking Countries (PALOP) and Cape Verde is no exception. With respect to Cape Verde, some significant changes have occurred in the field of this tax, since his entry into force in January 2004 to the present day. Of the analysis made it could be verified that the Fiscal System of Cape Verde has his bases in the Portuguese Tax System, but adapted to the national situation, in particular, his size and existing business market, arguably, different from the Portuguese reality. We will try to address briefly the fundamental aspects of the tax system of Cape Verde and then focus on the case of VAT tax, particularly in the acts leading up to his adoption, the adoption itself, his evolution and future prospects .
Description
Mestrado em Fiscalidade
Keywords
Cabo Verde Fiscalidade IVA Crescimento económico Cape Verde Taxation VAT Economic growth