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Abstract(s)
A presente dissertação é uma tentativa de compreensão do fenómeno das políticas para habitação, sendo que parte significativa se realiza via fiscal. Reconhecemos que o modelo das políticas públicas de habitação, tal como o conhecemos, produziu resultados no passado, concedendo dignidade a quem nada tinha, mas entendemos que falhou clamorosamente na sua função de elevador social. As profundas alterações do modo de vida, a combinação de carências conjunturais com a necessidade estrutural de habitação as condições sociais e económicas, mostram uma irrefutável necessidade de um novo paradigma para resolução dos problemas herdados de políticas anteriores, como resposta à atual conjuntura, às atuais dificuldades de acesso à habitação, seja pela oferta escassa ou desadequada às necessidades, seja pela disponibilização a valores incomportáveis pelas famílias. A abordagem ao problema parte da importância que a habitação tem, como veículo para assegurar a inclusão social, como contributo para uma maior igualdade socioeconómica, como alicerce a partir do qual o cidadão constrói condições para aceder a outros direitos fundamentais, como a educação e a saúde, pelo que a sua proteção se impõe como tarefa fundamental do Estado. Interessou-nos perceber que tipo de instrumentos fiscais são, para tal, utilizados pelo legislador. Neste contexto, deu-se particular relevância aos benefícios fiscais, uma vez que se apresentam como o principal instrumento de política fiscal. As linhas que se seguem visam avaliar os efeitos dos benefícios fiscais sobre vários indicadores relevantes, particularmente quanto às famílias, e, em simultâneo, tenta-se apontar uma solução para o problema habitacional, dando ênfase ao mercado de arrendamento.
The present dissertation is an attempt of understanding the policies for housing phenomenon, which a significant part is carried out via tax. We recognize that the model of public housing policies, as we know it, has produced results in the past, granting dignity to those who had nothing, but we understand that it has clamorously failed in its function as a social elevator. The profound changes in the lifestyle, the combination of short-term needs with the structural needs for housing and social and economic condition, show an irrefutable need for a new paradigm, to solve the problems inherited from previous policies, in response to the current situation, the current difficulties in accessing housing, either due to the scarce supply or inadequate to the needs, or due to the availability of values that are unaffordable for families. The approach to the problem starts from the importance that housing has, as a vehicle to guaranter social inclusion, as a contribution to a higher socioeconomic rate, as a foundation from whick citizen status or conditions built to acess other fundamental rights, as education and health, so its protection is imposed as a fundamental task of the State. We were interested in understanding what kind of tax legislator for this purpose. In this contexto, tax benefits were given particular relevance, since they are the main instrument of fiscal policy. The following lines aim to access the effects of tax benefits on several relevant indicators, particularty regarding families, and, simultaneously, an attempt is being made to find a solution to the housing problem, emphasizing the rental market.
The present dissertation is an attempt of understanding the policies for housing phenomenon, which a significant part is carried out via tax. We recognize that the model of public housing policies, as we know it, has produced results in the past, granting dignity to those who had nothing, but we understand that it has clamorously failed in its function as a social elevator. The profound changes in the lifestyle, the combination of short-term needs with the structural needs for housing and social and economic condition, show an irrefutable need for a new paradigm, to solve the problems inherited from previous policies, in response to the current situation, the current difficulties in accessing housing, either due to the scarce supply or inadequate to the needs, or due to the availability of values that are unaffordable for families. The approach to the problem starts from the importance that housing has, as a vehicle to guaranter social inclusion, as a contribution to a higher socioeconomic rate, as a foundation from whick citizen status or conditions built to acess other fundamental rights, as education and health, so its protection is imposed as a fundamental task of the State. We were interested in understanding what kind of tax legislator for this purpose. In this contexto, tax benefits were given particular relevance, since they are the main instrument of fiscal policy. The following lines aim to access the effects of tax benefits on several relevant indicators, particularty regarding families, and, simultaneously, an attempt is being made to find a solution to the housing problem, emphasizing the rental market.
Description
Keywords
Políticas públicas de habitação Políticas fiscais Benefícios fiscais Isenção Incentivo ao arrendamento Public housing policies Tax policies Tax benefits Exemption Incentive to lease