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Abstract(s)
O tema da presente dissertação incide sobre o Regime Simplificado de Tributação (RST), introduzido pela primeira vez no ano de 2001 pela Lei nº 30- G/2000, de 29 de dezembro. Tem como principal objetivo a análise crítica do regime em vigor, sendo avaliada, desde logo, a sua pertinência, os seus pontos positivos e negativos, com recurso, em parte, à opinião crítica de autores. A análise de um regime que se presumia ter um elevado valor acrescentado para o tecido empresarial português, uma vez que este é constituído quase na sua íntegra por micro, pequenas e médias empresas (PME), revelou graves problemas e más práticas associadas ao mesmo. Neste sentido, procedeu-se à análise do RST como parte integrante do Direito Fiscal de forma a compreender se as falhas identificadas colocam em causa a sua existência. O RST é um regime especial que foi criado com um objetivo de simplificação tributária, no entanto este não prevê qualquer tipo de simplificação, sendo essencialmente considerado uma ferramenta de planeamento fiscal com o intuito de diminuição do imposto a pagar. Foi possível concluir que o regime se encontra obsoleto, sendo mais benéfica uma tributação real do rendimento que respeite o Princípio Constitucional da Capacidade Contributiva. Adicionalmente, verificou-se uma grave incompatibilidade entre a simplificação e o cumprimento das obrigações fiscais. Dado que o RST falha no seu objetivo torna-se redundante a sua existência pelo que se propõe a revogação do regime.
The subject of this dissertation focuses on the Simplified Taxation Regime (STR), initially introduced in 2001 by Law 30-G/2000, of 29 December. The main objective of this study is the critical analysis of the regime in force, evaluating its pertinence, its strengths and weaknesses, using, in part, the critical opinion of authors. The analysis of a regime that was presumed to have a high added value for the Portuguese businesses, as this is almost entirely composed of micro, small and medium enterprises (SME), revealed serious problems and bad practices associated with it. In this sense, we proceeded to the analysis of the STR as an integral part of the Tax Law in order to understand if the flaws identified put its existence in question. The RST is a special regime that was created with a view to tax simplification, however, it does not provide any type of simplification and is essentially considered a tax planning tool with the aim of reducing the tax payable. It was possible to conclude that the regime is obsolete, being more beneficial a real taxation of income that respects the Constitutional Principle of the Ability to Pay. Additionally, a serious incompatibility between simplification and tax compliance was verified. Given that the STR fails in its objective, its existence becomes redundant and therefore the revocation of the regime is proposed.
The subject of this dissertation focuses on the Simplified Taxation Regime (STR), initially introduced in 2001 by Law 30-G/2000, of 29 December. The main objective of this study is the critical analysis of the regime in force, evaluating its pertinence, its strengths and weaknesses, using, in part, the critical opinion of authors. The analysis of a regime that was presumed to have a high added value for the Portuguese businesses, as this is almost entirely composed of micro, small and medium enterprises (SME), revealed serious problems and bad practices associated with it. In this sense, we proceeded to the analysis of the STR as an integral part of the Tax Law in order to understand if the flaws identified put its existence in question. The RST is a special regime that was created with a view to tax simplification, however, it does not provide any type of simplification and is essentially considered a tax planning tool with the aim of reducing the tax payable. It was possible to conclude that the regime is obsolete, being more beneficial a real taxation of income that respects the Constitutional Principle of the Ability to Pay. Additionally, a serious incompatibility between simplification and tax compliance was verified. Given that the STR fails in its objective, its existence becomes redundant and therefore the revocation of the regime is proposed.
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Keywords
PME RST Princípio da capacidade contributiva STR SME Ability to pay