| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 723.77 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A globalização produziu um forte impacto na sociedade atual. Desde a facilidade na circulação de pessoas e bens à internacionalização das organizações empresariais, vários aspetos da globalização contribuíram para tornar obsoletas certas regulamentações ao nível económico e social. A globalização manifesta-se também ao nível da fiscalidade pois, à velocidade com que as tecnologias têm sido introduzidas no mercado, têm-se criado novos modelos de negócio que se caracterizam pela inexistência de uma presença física necessária nos locais onde são comercializados, podendo estes optar por escolher a sua sede, ou estabelecimento estável, numa jurisdição tributária mais favorável e comercializando os produtos a nível mundial. Deste mesmo modo, o Estado vê-se incapaz de estabelecer definições e conceitos importantes para a identificação do facto tributário, imprescindível para fazer surgir a obrigação tributária e a consequente arrecadação de receita. É esta a nova economia, a economia digital, distinta da chamada economia tradicional, que vamos aqui estudar, percebendo os seus desafios, sem esquecer também, que, neste contexto de pandemia, tornou-se ainda mais relevante a discussão deste assunto.
Globalization has had a strong impact on today's society. From the ease of movement of people and goods to the internationalization of business organizations, various aspects of globalization have contributed to make certain economic and social regulations obsolete. Globalization also manifests itself at the level of taxation because, at the speed with which technologies have been introduced into the market, new business models have been created that are characterized by the absence of a necessary physical presence in the places where they are marketed. In this way, the State finds itself unable to establish important definitions and concepts for the identification of the taxable event, which is essential to create a tax obligation and the consequent collection of revenue. This is the new economy, the digital economy, distinct from the so-called traditional economy, which we will study and understand its challenges, without forgetting also that in this pandemic context it has become even more relevant to discuss this subject.
Globalization has had a strong impact on today's society. From the ease of movement of people and goods to the internationalization of business organizations, various aspects of globalization have contributed to make certain economic and social regulations obsolete. Globalization also manifests itself at the level of taxation because, at the speed with which technologies have been introduced into the market, new business models have been created that are characterized by the absence of a necessary physical presence in the places where they are marketed. In this way, the State finds itself unable to establish important definitions and concepts for the identification of the taxable event, which is essential to create a tax obligation and the consequent collection of revenue. This is the new economy, the digital economy, distinct from the so-called traditional economy, which we will study and understand its challenges, without forgetting also that in this pandemic context it has become even more relevant to discuss this subject.
Description
Mestrado em Fiscalidade
Keywords
Economia digital Fiscalidade Globalização Obrigação tributária Tecnologias Digital economy Taxation Globalization Tax liability Technologies
Citation
Martins, A. J. (2022) Os desafios da tributação na economia digital. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15312