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Authors
Advisor(s)
Abstract(s)
Nesta dissertação procurei analisar os impostos que incidem sobre as habitações nos vários países da OCDE, em Portugal e Espanha, tendo por base o relatório da OCDE Housing Taxation In OCDE Contries, e fazer uma análise dos impostos que incidem nas habitações em Portugal e Espanha no momento da venda, da compra e no momento da sua posse, e para isso utilizei estudos de autores nacionais e internacionais, também as várias reformas que a OCDE propõem para as reformas dos impostos sobre a habitação, visto que a habitação tem um dos papéis mais importantes na nossa vida. Além disso, analisei a distribuição das habitações visto ser essencial para a formulação efetiva e equitativa para a criação de impostos. Desde o impacto da covid-19 que os governos estão sob pressão para subir os impostos a fim de promover o bom funcionamento do mercado de habitação e para combater as desigualdades entre a população visto que a uma maior desigualdade e um declínio do acesso a habitação afeta as populações com mais baixos rendimentos e a população mais nova.
Abstract: In this dissertation I try to analyze the taxes levied on housing in the various OECD countries, in Portugal and Spain, based on the OECD Housing Taxation In OECD Countries report, and make an analysis of the taxes levied on housing in Portugal and Spain in the at the time of sale, purchase and at the time of possession, for this I will use studies by national and international authors, as well as the various reforms that the OECD propose for housing tax reforms since housing has one of the most important roles important in our life. In addition, I will analyze the distribution of housing as it is essential for the effective and equitable formulation of taxes. Since the impact of covid-19, governments have been pressured to raise taxes to promote the proper functioning of the housing market and combat inequalities between the population as greater inequality and a decline in housing affordability affect populations with lower incomes and a younger population
Abstract: In this dissertation I try to analyze the taxes levied on housing in the various OECD countries, in Portugal and Spain, based on the OECD Housing Taxation In OECD Countries report, and make an analysis of the taxes levied on housing in Portugal and Spain in the at the time of sale, purchase and at the time of possession, for this I will use studies by national and international authors, as well as the various reforms that the OECD propose for housing tax reforms since housing has one of the most important roles important in our life. In addition, I will analyze the distribution of housing as it is essential for the effective and equitable formulation of taxes. Since the impact of covid-19, governments have been pressured to raise taxes to promote the proper functioning of the housing market and combat inequalities between the population as greater inequality and a decline in housing affordability affect populations with lower incomes and a younger population
Description
Mestrado em Fiscalidade
Keywords
OCDE Impostos Habitação Desigualdade
Citation
Raposo, T. M. M. (2023) A tributação de imóveis para habitação dos países da OCDE. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. http://hdl.handle.net/10400.21/17327