| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.34 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A compra de bens através do comércio eletrónico é uma temática cada vez mais recorrente no quotidiano da população devido ao mundo cada vez mais digitalizado e globalizado em que vivemos. Com o aparecimento da Internet tornou-se essencial agir de forma proativa e tomar decisões quanto à tributação do comércio eletrónico, nomeadamente no que concerne ao imposto sobre o valor acrescentado (IVA).
Desta forma e dada a relevância do tema exposto, surge este trabalho que tem como objetivo primordial dar resposta à questão de investigação “Quais os obstáculos em sede de IVA dos bens adquiridos eletronicamente quando comparados com a aquisição por meios tradicionais?” sendo que para tal irá ser realizada uma análise dos seguintes pontos: (i) identificar os obstáculos em sede de IVA enfrentados pelo comércio eletrónico indireto comparativamente com o comércio tradicional; (ii) indagar se as normas atuais estão ajustadas face às operações que se realizam eletronicamente, de forma a permitir transparência fiscal; e (iii) averiguar em que medida o negócio online coincide com o negócio tradicional, para se equacionar optar por um regime diferenciado.
Pretendeu-se obter respostas a estas questões combinando metodologia quantitativa, através da seleção aleatória de sujeitos de investigação para responder a um questionário, com métodos qualitativos nomeadamente resultantes de dados recolhidos de entrevistas e documentos escritos. A investigação realizada envolveu 104 indivíduos enquanto consumidores finais e três empresas enquanto sujeitos passivos.
Conclui-se que o comércio eletrónico de facto tem vindo a sentir uma evolução crescente e acentuada nos últimos anos. Relativamente ao comércio offline não foram encontrados entraves significativos que limitassem a sua
opção em sede de IVA. Já no comércio online, existem dificuldades de aplicação da legislação, justificando-se que se proceda a reformulações no regime para acompanhar o avanço tecnológico.
The purchase of goods through e-commerce is an increasingly recurrent subject in the daily lives of the population due to the increasingly digitized and globalized world we live in. With the emergence of this new reality of the Internet, it has become essential to proactively take decisions regarding the e-commerce taxation, namely about value added tax. For this reason and given the relevance of the subject, the main objective of this project is to answer the research question "What are the obstacles of buying goods through e-commerce, in the scope of VAT, comparing to the acquisition by traditional means?”. To answer this question an analysis of the following points will be carried out: (i) identifying the VAT obstacles faced by e-commerce offline in comparison with traditional trade; (ii) analyze whether the current legislation is adapted to e-commerce, in order to allow fiscal transparency; and (iii) to find out to what extent the online business coincides with the traditional business, in order to consider an alternative tax regime. In order to reach all these answers a quantitative methodology was used, through the random selection of individuals to answer a questionnaire, as well as qualitative methods, namely through data collected from interviews and written documents. The investigation involved 104 individuals as final consumers and three companies acting as taxable persons. It was concluded, that in fact e-commerce had suffered a major increase in recent years. Regarding the offline trading no significant barriers were found that limited its option, in the scope of VAT. On the other hand, the online commerce faces a complex tax legislation which means that updates are needed in order to keep up with the improvement and innovation of technologies.
The purchase of goods through e-commerce is an increasingly recurrent subject in the daily lives of the population due to the increasingly digitized and globalized world we live in. With the emergence of this new reality of the Internet, it has become essential to proactively take decisions regarding the e-commerce taxation, namely about value added tax. For this reason and given the relevance of the subject, the main objective of this project is to answer the research question "What are the obstacles of buying goods through e-commerce, in the scope of VAT, comparing to the acquisition by traditional means?”. To answer this question an analysis of the following points will be carried out: (i) identifying the VAT obstacles faced by e-commerce offline in comparison with traditional trade; (ii) analyze whether the current legislation is adapted to e-commerce, in order to allow fiscal transparency; and (iii) to find out to what extent the online business coincides with the traditional business, in order to consider an alternative tax regime. In order to reach all these answers a quantitative methodology was used, through the random selection of individuals to answer a questionnaire, as well as qualitative methods, namely through data collected from interviews and written documents. The investigation involved 104 individuals as final consumers and three companies acting as taxable persons. It was concluded, that in fact e-commerce had suffered a major increase in recent years. Regarding the offline trading no significant barriers were found that limited its option, in the scope of VAT. On the other hand, the online commerce faces a complex tax legislation which means that updates are needed in order to keep up with the improvement and innovation of technologies.
Descrição
Palavras-chave
IVA Comércio eletrónico O2O commerce VAT E-commerce