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Abstract(s)
A presente dissertação visa analisar a relevância da estrutura de taxas no bom funcionamento de um imposto geral sobre o consumo ou despesas como é o caso do imposto sobre o valor acrescentado em vigor, com carácter obrigatório, por opção do legislador europeu, dentro da Comunidade Europeia. Não obstante a temática ser mais geral, ou seja, ser discutível qualquer que seja o modelo de IVA em qualquer um dos mais de 160 países que a nível mundial o adotaram, como aliás, em qualquer imposto indireto. Contrapondo as suas vantagens e desvantagens do imposto, é aspeto basilar e muito discutido a questão da sua regressividade, característica que resultaria minorada quando, se traga para a sua economia, não uma taxa única abrangendo todo o consumo, mas antes uma diferenciação de taxas que permita sujeitar consumos básicos, essenciais ou de mérito, a taxas reduzidas, e consumos supérfluos ou de luxo a taxas agravadas, atuando em articulação com uma taxa dita normal para os restantes consumos. Abordaremos esta temática, nos aspetos que a fundamentam, e daremos conta do que tem sido, neste contexto, a posição das entidades europeias desde a inicial implementação do imposto até aos dias que vivemos e aquilo que se perspetiva em termos de futuro. Brevemente, daremos “voz” aos respetivos reflexos no IVA português e concluiremos com uma posição crítica a respeito.
The present dissertation aims to analyse the relevance of the tax structure on the good functioning of a general consumption or expenses tax, as is the case of the valueadded tax in force, compulsory by choice of the European legislator within the European Community. It should be noted, however, that the subject is more general, in other words, debatable, regardless of the VAT model in any of the over 160 countries worldwide that have adopted it, as, indeed, in any indirect tax. Contrasting the advantages and disadvantages of the tax, its regressiveness is a fundamental and widely debated issue, mitigated when bringing to its economy not one single tax comprising all consumption, but rather, differentiated taxes, whether it be for basic, essential and merit goods consumption at a reduced rate, and superfluous or luxury consumption, at an increased rate, in conjunction with a so-called normal rate for the remainder. We shall address this topic regarding the aspects that underpin it, and we shall report on what the European entities’ position has been, from the initial days of the tax implementation to our days, and what can be foreseen in terms of the future. Briefly, we shall “give a voice” to the respective reflections on the Portuguese VAT, and we shall conclude taking a critical position with regard to it.
The present dissertation aims to analyse the relevance of the tax structure on the good functioning of a general consumption or expenses tax, as is the case of the valueadded tax in force, compulsory by choice of the European legislator within the European Community. It should be noted, however, that the subject is more general, in other words, debatable, regardless of the VAT model in any of the over 160 countries worldwide that have adopted it, as, indeed, in any indirect tax. Contrasting the advantages and disadvantages of the tax, its regressiveness is a fundamental and widely debated issue, mitigated when bringing to its economy not one single tax comprising all consumption, but rather, differentiated taxes, whether it be for basic, essential and merit goods consumption at a reduced rate, and superfluous or luxury consumption, at an increased rate, in conjunction with a so-called normal rate for the remainder. We shall address this topic regarding the aspects that underpin it, and we shall report on what the European entities’ position has been, from the initial days of the tax implementation to our days, and what can be foreseen in terms of the future. Briefly, we shall “give a voice” to the respective reflections on the Portuguese VAT, and we shall conclude taking a critical position with regard to it.
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Keywords
IVA Taxas de IVA Multiplicidade de taxas Taxa única União Europeia VAT VAT taxes Multiplicity of taxes Single tax European Union