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Abstract(s)
Os benefĂcios fiscais contratuais correspondem a um compromisso entre empresas e Estado em que, tendo como contrapartida uma vantagem fiscal, existe o comprometimento, firmado atravĂ©s de contrato, em investir em regiĂ”es menos desenvolvidas, com o objetivo de criar riqueza e desenvolvimento regional, favorecendo deste modo um crescimento sustentĂĄvel. Neste Ăąmbito, iremos analisar o enquadramento dos benefĂcios fiscais na UniĂŁo Europeia e em Portugal, de forma geral, mas dirigindo o foco aos benefĂcios fiscais contratuais. Pretende-se compreender de que forma estes benefĂcios sĂŁo pertinentes na realidade portuguesa, uma vez que o montante de investimento necessĂĄrio Ă© elevado, nĂŁo se encontrando ao alcance da maioria do tecido empresarial portuguĂȘs, e se alcançam os objetivos pelos quais sĂŁo concedidos. Como iremos ver, existem ainda uma sĂ©rie de condicionantes Ă concessĂŁo e controlo das disposiçÔes contratuais acordadas, Ă mensuração dos benefĂcios fiscais concedidos que se traduzem em despesa fiscal do Estado, bem como Ă avaliação dos seus objetivos extrafiscais, o que pode pĂŽr em causa a eficiĂȘncia destes instrumentos.
The contractual tax benefits correspond to a compromise between companies and the State in which, as a counterpart to a fiscal advantage, there is the commitment, signed by contract, to invest in less developed regions with the aim of creating wealth and regional development, favouring a sustainable growth. In this context, we will analyse the framework of tax benefits in the European Union and Portugal, in general, but focusing the contractual tax benefits. We intend to understand how these benefits are relevant in the portuguese reality, since the amount of investment required is high, not being within the reach of most of the Portuguese business community, and if they achieve the objectives for which they are granted. As we will see, there are still a number of constraints to the granting and control of agreed contractual arrangements, the measurement of the tax benefits granted that translate into fiscal expenditure of the State, as well as the evaluation of its extra-fiscal objectives, which may questioning the efficiency of these instruments.
The contractual tax benefits correspond to a compromise between companies and the State in which, as a counterpart to a fiscal advantage, there is the commitment, signed by contract, to invest in less developed regions with the aim of creating wealth and regional development, favouring a sustainable growth. In this context, we will analyse the framework of tax benefits in the European Union and Portugal, in general, but focusing the contractual tax benefits. We intend to understand how these benefits are relevant in the portuguese reality, since the amount of investment required is high, not being within the reach of most of the Portuguese business community, and if they achieve the objectives for which they are granted. As we will see, there are still a number of constraints to the granting and control of agreed contractual arrangements, the measurement of the tax benefits granted that translate into fiscal expenditure of the State, as well as the evaluation of its extra-fiscal objectives, which may questioning the efficiency of these instruments.
Description
Mestrado em Fiscalidade
Keywords
UniĂŁo Europeia BenefĂcios fiscais contratuais Direito fiscal Investimento Eurpean law Contract tax benefits Tax law Investment