Loading...
Publication
Windfall Tax: o imposto dos lucros excedentários
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.25 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A presente dissertação é realizada no âmbito do mestrado de Fiscalidade do Instituto Superior de Contabilidade e Administração de Lisboa. Esta dissertação terá como objeto de estudo o imposto sobre os lucros excessivos, também denominado como Windfall Tax, os seus impactos a nível nacional bem como uma análise da implementação deste imposto noutros países da União Europeia. Em Portugal já existia um imposto cujo objetivo era tributar os lucros obtidos pelas empresas, o Imposto sobre o Rendimento das Pessoas Coletivas. Contudo, a situação de crise energética que se faz sentir na Europa levou a que as empresas do setor do petróleo, gás natural, carvão e refinação, bem como as empresas de distribuição alimentar aumentassem significativamente os seus lucros de forma inesperada face aos restantes setores. É neste contexto atípico que surge a necessidade de taxar estas empresas que beneficiam da atual conjuntura apesar de em nada serem responsáveis por isso.
This dissertation is being carried out as part of the Master's Degree in Taxation at the Instituto Superior de Contabilidade e Administração de Lisboa. This dissertation will study the excess profits tax, also known as the Windfall Tax, its impacts at a national level as well as an analysis of the implementation of this tax in other European Union countries. Portugal already had a tax aimed at taxing the profits made by companies, the Corporate Income Tax. However, the energy crisis in Europe has led companies in the oil, natural gas, coal and refining sectors, as well as food distribution companies, to significantly increase their profits in a way that is unexpected compared to other sectors. It is in this atypical context that the need arises to tax these companies, which are benefiting from the current situation despite not being responsible for it.
This dissertation is being carried out as part of the Master's Degree in Taxation at the Instituto Superior de Contabilidade e Administração de Lisboa. This dissertation will study the excess profits tax, also known as the Windfall Tax, its impacts at a national level as well as an analysis of the implementation of this tax in other European Union countries. Portugal already had a tax aimed at taxing the profits made by companies, the Corporate Income Tax. However, the energy crisis in Europe has led companies in the oil, natural gas, coal and refining sectors, as well as food distribution companies, to significantly increase their profits in a way that is unexpected compared to other sectors. It is in this atypical context that the need arises to tax these companies, which are benefiting from the current situation despite not being responsible for it.
Description
Keywords
Imposto Lucros Excedentários Contribuintes Empresas Crise energética União Europeia Tax Profits Excess Taxpayers Companies Energy crisis European Union