| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 985.32 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Os benefícios fiscais têm sido, por diversas vezes, motivo de discussão, quer em sua defesa, quer alegando a sua extinção.
Sendo este um tema actual e relevante, face à conjuntura económica adversa que se vive em Portugal, e que resiste desde meados de 2007, parece ser importante a elaboração de um trabalho de investigação que permita analisar os impactos destes instrumentos de política fiscal, em sede de IRS, na sua génese e aplicabilidade, tanto para o Estado, como para as famílias portuguesas.
A evolução, quer ao nível dos benefícios fiscais, quer ao nível das restantes deduções, será analisada atendendo ao período que medeia 2001 e 2010, com base em dados reais e publicados.
Pretende-se, assim, responder a três questões:
1 – Em que moldes evoluiu o sistema fiscal português?
2 - Sendo os benefícios fiscais considerados como despesas para o Estado, qual o seu peso face às receitas geradas?
3 - Que fins fiscais e extrafiscais se pretendem alcançar e, de que modo, afectam as pessoas, suas beneficiárias?
Tax benefits have been, continuously discussed, either against or in favor their nature. Having in mind the actual adverse economic and financial situation in Portugal, started in 2007, I consider that a deep investigation in a so relevant issue as tax benefits, allowing a wider analysis in its genesis and in its applicability can be important: which are the impacts that arise from their existence for the State’s Public accounts, but also to the Portuguese families. How tax benefits, and other similar tax deductions, have developed will be analyzed for the period 2001 to 2010 (according to statistics and published data). So, it is my intention to answer to the following three questions: 1 – How did Portuguese tax system develop? 2 - Considering Tax Benefits as important State's expenses, what is their real impact? 3 - Tax Benefits, in IRS scope: What is expected to be achieved, beyond financial purposes, to those who benefits?
Tax benefits have been, continuously discussed, either against or in favor their nature. Having in mind the actual adverse economic and financial situation in Portugal, started in 2007, I consider that a deep investigation in a so relevant issue as tax benefits, allowing a wider analysis in its genesis and in its applicability can be important: which are the impacts that arise from their existence for the State’s Public accounts, but also to the Portuguese families. How tax benefits, and other similar tax deductions, have developed will be analyzed for the period 2001 to 2010 (according to statistics and published data). So, it is my intention to answer to the following three questions: 1 – How did Portuguese tax system develop? 2 - Considering Tax Benefits as important State's expenses, what is their real impact? 3 - Tax Benefits, in IRS scope: What is expected to be achieved, beyond financial purposes, to those who benefits?
Description
Mestrado em Contabilidade
Keywords
Sistema Fiscal IRS Despesa Fiscal Benefícios Fiscais Tax System Personal Income Tax Tax Expenditure Tax Benefits