| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 697.32 KB | Adobe PDF |
Authors
Abstract(s)
Em virtude da reforma de Tributação de Património ter entrado na sua fase de maturidade, a maioria dos prédios urbanos já se encontram avaliados de acordo com o Código do Imposto Municipal sobre Imóveis, já terminou o prazo legal do regime transitório, e assim agora encontramo-nos perante a realidade da subida significativa do valor patrimonial dos prédios urbanos em Portugal. Como consequência direta da
reavaliação do parque urbano português e da aproximação do valor patrimonial ao valor do mercado temos um grande aumento da carga fiscal sobre bens imóveis que não está relacionada com o aumento da capacidade contributiva dos sujeitos passivos. Com a dada dissertação pretende-se em primeiro lugar avaliar o impacto fiscal relacionado com o pagamento do IMI na diminuição do rendimento disponível dos vários grupos dos sujeitos passivos, e em segundo lugar medir o custo fiscal inerente à aquisição dos Imóveis e a sua reflecção na mobilidade do mercado.
Because the Heritage Tax reform entered its maturity phase, which most urban buildings are already assessed in accordance with the Municipal Tax Code Real Estate, which is over the legal term of the transitional arrangements, and we are now faced with the significant rise of reality of the value of urban buildings in Portugal. As a direct result of the revaluation of the Portuguese urban park and approach of the book value to market value have greatly increased tax burden on real property that is not related to increased fiscal capacity of taxpayers. With this dissertation is intended to first assess the tax impact related to the payment of IMI in reducing the disposable income of various groups of taxpayers, and secondly measure the tax cost related to the acquisition of properties and its reflection in mobility market.
Because the Heritage Tax reform entered its maturity phase, which most urban buildings are already assessed in accordance with the Municipal Tax Code Real Estate, which is over the legal term of the transitional arrangements, and we are now faced with the significant rise of reality of the value of urban buildings in Portugal. As a direct result of the revaluation of the Portuguese urban park and approach of the book value to market value have greatly increased tax burden on real property that is not related to increased fiscal capacity of taxpayers. With this dissertation is intended to first assess the tax impact related to the payment of IMI in reducing the disposable income of various groups of taxpayers, and secondly measure the tax cost related to the acquisition of properties and its reflection in mobility market.
Description
Mestrado em Contabilidade
Keywords
Património Capacidade contribuitiva Princípio do beneficio Valor Patrimonial Tributário IMI IMT Imposto de Selo Patrimony Contribuitive capacity Principle of benefit Asset Value Tax Stamp tax