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Advisor(s)
Abstract(s)
A atribuição de valor aos imóveis para efeitos de tributação resulta de regras próprias de cada um dos impostos, que têm correlação estreita com a teleologia e princípios próprios dos mesmos.
Os impostos em estudo neste trabalho são o IMI, IMT e IRS, na medida em que utilizam na fixação da sua base tributável o valor dos imóveis, apenas sendo analisados, por se considerar de maior importância, os urbanos.
Em cada um destes impostos encontram-se normas relativas à determinação de valor do imóvel, verificando-se uma tendência para a aproximação aos valores de mercado. No entanto, os regimes respetivos apresentam-se como um emaranhado de regras e exceções, com frequentes remissões intrassistemáticas, o que resulta em elevada complexidade.
Neste trabalho procura-se analisar a coerência do sistema fiscal no que toca à atribuição de valor aos imóveis, nos impostos sobre o património e sobre o rendimento.
The attribution of value to real estate for the purposes of taxation results from rules specific to each of the taxes, which have close correlation with the teleology and with their own principles. The taxes under study in this work are IMI, IMT and IRS, in that they use the value of real estate in the fixation of their taxable base, being analyzed only urban ones because they are considered of greater importance. In each of these taxes are standards related to the determination of the value of the property, there is a trend towards the approximation to market values. However, the respective regimens present themselves as a tangle of rules and exceptions, with frequent intrasystematic remissions, which results in high complexity. The purpose of this work is to analyze the coherence of the tax system in regard to the attribution of value to real estate, in taxes on patrimony and income.
The attribution of value to real estate for the purposes of taxation results from rules specific to each of the taxes, which have close correlation with the teleology and with their own principles. The taxes under study in this work are IMI, IMT and IRS, in that they use the value of real estate in the fixation of their taxable base, being analyzed only urban ones because they are considered of greater importance. In each of these taxes are standards related to the determination of the value of the property, there is a trend towards the approximation to market values. However, the respective regimens present themselves as a tangle of rules and exceptions, with frequent intrasystematic remissions, which results in high complexity. The purpose of this work is to analyze the coherence of the tax system in regard to the attribution of value to real estate, in taxes on patrimony and income.
Description
Keywords
Valor do imóvel Coerência do sistema fiscal Prédios urbanos Property value Coherence of the tax system Urban buildings