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O grande dinamismo da economia mundial, consequência da globalização e do desenvolvimento tecnológico deu origem à economia digital. A deterioração e perda de eficácia dos mecanismos tradicionais dos sistemas fiscais atuais, aliada ao aumento da complexidade tributária, levam ao aparecimento de novos desafios na tributação. O presente trabalho tem como objetivo analisar os principais desafios fiscais originados pela economia digital, através de uma análise normativa, crítica e comparativa das propostas recentes reproduzidas no relatório interino da Organização para a Cooperação e Desenvolvimento Económico (OCDE), em especial as que resultam do relatório BEPS – Base Erosion and Profit Shifting, bem como as posições recentes da União Europeia (UE) tomadas nesta matéria, com a publicação de duas propostas de Diretiva sobre a tributação da economia digital. Objetiva-se também, com base num caso prático, analisar o papel do Mini One Stop Shop (MOSS) como meio à disposição das Administrações Tributárias na tributação do Imposto sobre o Valor Acrescentado (IVA), realçando a sua adaptação à realidade do comércio eletrónico e às novas tecnologias. Em concordância com o objetivo geral e com a entrada em vigor do novo Regime do Balcão Único em 2021, pretende-se desenvolver e atingir os seguintes objetivos específicos: i) Identificar os fatores determinantes no registo do sujeito passivo dentro de um do(s) regime(s) especial(ais) que constituem o Balcão Único; ii) Identificar as obrigações gerais e fiscais a que estão sujeitos os contribuintes.
The great dynamism of the world economy, as a result of globalization and technological development, gave rise to the digital economy. The deterioration and loss of effectiveness of the traditional mechanisms of current tax systems, coupled with the increase in tax complexity, lead to the emergence of new challenges in taxation. This work aims to analyze the main fiscal challenges arising from the digital economy, through a normative, critical and comparative analysis of the recent proposals reproduced in the interim report of the Organization for Economic Cooperation and Development (OECD), especially those resulting from the BEPS report - Base Erosion and Profit Shifting, as well as the recent positions of the European Union (EU) taken in this matter, with the publication of two proposals for Directives on the taxation of the digital economy. It also aims, based on a practical case, to analyze the role of the Mini One Stop Shop (MOSS) as a means available to the Tax Administrations in the taxation of the Value Added Tax (VAT), emphasizing its adaptation to the reality of electronic commerce and new technologies. In accordance with the general objective and with the entry into force of the new One Stop Shop regime in 2021, it is intended to develop and achieve the following specific objectives: i) Identify the determining factors in the registration of the taxable person within one of the special regime (s) that constitute the One Stop Shop; ii) Identify the general and tax obligations to which taxpayers are subject.
The great dynamism of the world economy, as a result of globalization and technological development, gave rise to the digital economy. The deterioration and loss of effectiveness of the traditional mechanisms of current tax systems, coupled with the increase in tax complexity, lead to the emergence of new challenges in taxation. This work aims to analyze the main fiscal challenges arising from the digital economy, through a normative, critical and comparative analysis of the recent proposals reproduced in the interim report of the Organization for Economic Cooperation and Development (OECD), especially those resulting from the BEPS report - Base Erosion and Profit Shifting, as well as the recent positions of the European Union (EU) taken in this matter, with the publication of two proposals for Directives on the taxation of the digital economy. It also aims, based on a practical case, to analyze the role of the Mini One Stop Shop (MOSS) as a means available to the Tax Administrations in the taxation of the Value Added Tax (VAT), emphasizing its adaptation to the reality of electronic commerce and new technologies. In accordance with the general objective and with the entry into force of the new One Stop Shop regime in 2021, it is intended to develop and achieve the following specific objectives: i) Identify the determining factors in the registration of the taxable person within one of the special regime (s) that constitute the One Stop Shop; ii) Identify the general and tax obligations to which taxpayers are subject.
Descrição
Mestrado em Fiscalidade
Palavras-chave
Economia digital Desafios fiscais e da tributação Digital economy Fiscal and tax challenges
Contexto Educativo
Citação
Martins, J. M. M. (2021). A economia digital e os desafios da tributação em sede de IVA - o papel do mini balcão único. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13313