| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.65 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia, do qual resultou um forte aumento da concorrência fiscal entre países. O fenómeno da concorrência fiscal deve, por si só, ser considerado como positivo, uma vez que beneficia os cidadãos e impõe uma pressão no sentido da redução das despesas públicas ao Estado. Contudo, uma concorrência ilimitada poderá tornar os sistemas fiscais desfavoráveis ao emprego e dificultar uma redução ordenada e estruturada da carga fiscal global.
A concorrência fiscal pode ser benéfica ou prejudicial, a curto ou médio prazo, dependendo do modo como se realiza, ou seja, dos instrumentos utilizados.
Na década de 80, verificou-se a introdução generalizada de regimes fiscais preferenciais ou privilegiados, essencialmente no que se refere à constituição de centros financeiros, sociedades holdings, centros de coordenação, de serviços e actividades de resseguros. Estes regimes fiscais têm como principal característica a redução da taxa de imposto sobre as sociedades, sendo utilizados como meio para atrair o investimento estrangeiro.
Na década de 90, assistiu-se quer a nível da União Europeia, quer da OCDE, a uma tentativa de combater ou controlar os efeitos negativos da concorrência fiscal prejudicial.
The increasing mobility of people and capital, and the development and use of new technologies have led to the phenomenon of globalisation of the economy, which resulted in a sharp increase of tax competition between countries. The phenomenon of tax competition should in itself be regarded as positive, since benefits citizens and imposes a downward reduction in expenditur government to the State. However, an unlimited competition can make systems unfavourable tax to employment and hinder an orderly reduction of structured overall tax burden. Tax competition can be beneficial or harmful in the short or medium term, depending on how it performs, in particular, what are the instruments used. the Decade of 80 saw the widespread introduction of tax regimes preferred or privileged, essentially with regard to the constitution of financial centers, corporate holdings, the coordination centres and services, reinsurance activities. These tax regimes have as main characteristic the reduction in the rate of corporation tax, being used as a means of attracting foreign investment. In the Decade of 90 both the European Union and the OECD, saw an attempt to control or combat the negative effects of harmful tax competition.
The increasing mobility of people and capital, and the development and use of new technologies have led to the phenomenon of globalisation of the economy, which resulted in a sharp increase of tax competition between countries. The phenomenon of tax competition should in itself be regarded as positive, since benefits citizens and imposes a downward reduction in expenditur government to the State. However, an unlimited competition can make systems unfavourable tax to employment and hinder an orderly reduction of structured overall tax burden. Tax competition can be beneficial or harmful in the short or medium term, depending on how it performs, in particular, what are the instruments used. the Decade of 80 saw the widespread introduction of tax regimes preferred or privileged, essentially with regard to the constitution of financial centers, corporate holdings, the coordination centres and services, reinsurance activities. These tax regimes have as main characteristic the reduction in the rate of corporation tax, being used as a means of attracting foreign investment. In the Decade of 90 both the European Union and the OECD, saw an attempt to control or combat the negative effects of harmful tax competition.
Descrição
Mestrado em Fiscalidade
Palavras-chave
Concorrência fiscal internacional Código de conduta Paraísos Fiscais Concorrência fiscal Prejudicial Regime fiscal preferencial Tax competition international Code of conduct Tax havens Harmful tax competition Preferential tax regime