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Authors
Advisor(s)
Abstract(s)
Nos últimos anos Cabo Verde tem apostado em promover uma economia mais competitiva e dinâmica, através da atração do investimento privado, do aumento da produtividade e diminuição da informalidade. Algumas das medidas que têm vindo a ser introduzidas visam a transformação da economia informal numa economia normal, tentando que as empresas formalizem os seus negócios. Para conseguir este objetivo Cabo Verde tem induzido e incrementado, no plano fiscal, um quadro legislativo mais propício e incentivador da
normalização da economia Cabo-verdiana, que tem por enfoque a atração dos agentes económicos, e por outro lado, o alargamento da base tributável. Foi com a perceção desta problemática que surgiu o tema preferencial para a tese “O REMPE e a Tributação da economia informal”, onde se pretende analisar o impacto da implementação do Regime Especial das Micro e Pequenas Empresas (REMPE) em Cabo
Verde, na vertente da formalização da economia, um dos principais objetivos deste regime, e os seus reflexos em termos fiscais no capítulo da arrecadação de receitas. Na mira deste desiderato será realizado uma análise quantitativa com dados estatísticos, para a avaliação dos objetivos do REMPE no que tange ao número de empresas formalizadas/alargamento da base tributável e o respetivo impacto nas receitas fiscais do tributo especial unificado, introduzida por este regime jurídico. Serão também expostos os principais incentivos atribuídos no âmbito do regime e analisada a articulação das instituições envolvidas na gestão dos processos REMPE. Em suma, pretende-se verificar se, na verdade, o REMPE terá ou não contribuído para
aumentar a formalização das empresas em Cabo Verde e alargar a base tributável, dos micro e pequenos contribuintes para uma maior justiça e equidade fiscal na tributação dos rendimentos empresariais, tendo em conta o universo dos dados analisados. Por último, será feita uma análise crítica às principais alterações efetuadas ao quadro legal do mesmo.
Lately, Cape Verde has been focused on promoting a more competitive and dynamic economy by attracting private investment, increasing productivity and reducing informality. Some of the measures that have been introduced aim at transforming the informal economy into a formal economy, trying to make companies formalize their businesses. In order to achieve this goal Cape Verde has induced and increased, at the fiscal level, a legislative framework that is more propitious and that encourages the formalization of the Cape Verdean economy, which is focused on attracting economic agents but also on widening the tax base. It was with the perception of this problem that we came up with the preferred theme for our thesis "REMPE and Taxation of the informal economy", where we intend to analyze the impact of the implementation of the Special Regime for Micro and Small Enterprises (REMPE) in Cape Verde in terms of the formalization of the economy, one of the main objectives of this regime, and its reflexes in fiscal terms in the chapter on revenue collection. In the scope of this desideratum, a quantitative analysis with statistical data will be carried out in order to assess the objectives of REMPE regarding the number of formalized companies/extension of the tax base and the respective impact on fiscal revenues and of the Unified Special Tax, introduced by this legal regime. The main incentives granted under the regime and an articulation of the institutions involved in the management of REMPE processes are also exposed. In short, it is intended to verify whether, in fact, REMPE has contributed to increase the formalization of companies in Cape Verde and expand the tax base of micro and small taxpayers for greater justice and fiscal equity in the taxation of business income, taking into account the universe of data analyzed. Finally, a critical analysis of the main changes made to the legal framework will be done
Lately, Cape Verde has been focused on promoting a more competitive and dynamic economy by attracting private investment, increasing productivity and reducing informality. Some of the measures that have been introduced aim at transforming the informal economy into a formal economy, trying to make companies formalize their businesses. In order to achieve this goal Cape Verde has induced and increased, at the fiscal level, a legislative framework that is more propitious and that encourages the formalization of the Cape Verdean economy, which is focused on attracting economic agents but also on widening the tax base. It was with the perception of this problem that we came up with the preferred theme for our thesis "REMPE and Taxation of the informal economy", where we intend to analyze the impact of the implementation of the Special Regime for Micro and Small Enterprises (REMPE) in Cape Verde in terms of the formalization of the economy, one of the main objectives of this regime, and its reflexes in fiscal terms in the chapter on revenue collection. In the scope of this desideratum, a quantitative analysis with statistical data will be carried out in order to assess the objectives of REMPE regarding the number of formalized companies/extension of the tax base and the respective impact on fiscal revenues and of the Unified Special Tax, introduced by this legal regime. The main incentives granted under the regime and an articulation of the institutions involved in the management of REMPE processes are also exposed. In short, it is intended to verify whether, in fact, REMPE has contributed to increase the formalization of companies in Cape Verde and expand the tax base of micro and small taxpayers for greater justice and fiscal equity in the taxation of business income, taking into account the universe of data analyzed. Finally, a critical analysis of the main changes made to the legal framework will be done
Description
Dissertação de Mestrado em Fiscalidade
Keywords
Economia informal Microempresa e pequena empresa Justiça fiscal e equidade fiscal Alargamento da base tributável Formalização Informal economy Micro and small enterprise Tax justice and equity Broadening the tax base Formalization
Citation
Fortes, N. C. (2022). O REMPE e a tributação da economia informal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/14859