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A responsabilidade social das empresas e o IRC
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O presente estudo propõe-se analisar em que medida o regime atual do IRC, em Portugal, incentiva ou condiciona a adoção de práticas empresariais responsáveis. Em Portugal, o desenvolvimento da economia social é reconhecido como um valor de interesse geral, o que fundamenta a previsão legal de medidas de incentivo por parte dos poderes públicos, incluindo a atribuição de um regime fiscal mais favorável às entidades que compõem este setor. A investigação inclui uma análise comparativa a sistemas fiscais de outros países, procurando compreender as implicações destas diferenças relativamente à competitividade empresarial no contexto internacional. Paralelamente, discute-se a potencial dimensão extrafiscal do IRC, questionando se este imposto, para além da sua função arrecadadora, pode ser utilizado como um instrumento de política pública para promover a sustentabilidade social e ambiental no tecido empresarial. Este estudo pretende contribuir para a reflexão sobre o papel da tributação no reforço da responsabilidade social empresarial, propondo soluções que tornem o sistema fiscal mais alinhado com os objetivos de justiça social e de desenvolvimento sustentável.
The aim of this study is to analyze the extent to which the current Corporate Income Tax (CIT) regime in Portugal either encourages or hinders the adoption of responsible business practices. By examining the existing fiscal framework, this research seeks to understand how the tax system influences corporate behavior in relation to social and environmental responsibility. In doing so, it considers the role of taxation in promoting or limiting the integration of sustainability practices within the business sector, and whether the current regime aligns with broader societal goals. In Portugal, the development of the social economy is recognized as a value of general interest, which justifies the legal provision of incentive measures by the public authorities, including the granting of a more favorable tax regime to entities within this sector. The research includes a comparative analysis of the tax systems of other countries, seeking to understand the implications of these differences on business competitiveness in the international context. At the same time, the potential extrafiscal dimension of CIT is discussed, questioning whether this tax, beyond its revenue-raising function, can be used as a public policy tool to promote social and environmental sustainability within the business sector. This study aims to contribute to the reflection on the role of taxation in strengthening corporate social responsibility, proposing solutions to make the tax system more aligned with the goals of social justice and sustainable development.
The aim of this study is to analyze the extent to which the current Corporate Income Tax (CIT) regime in Portugal either encourages or hinders the adoption of responsible business practices. By examining the existing fiscal framework, this research seeks to understand how the tax system influences corporate behavior in relation to social and environmental responsibility. In doing so, it considers the role of taxation in promoting or limiting the integration of sustainability practices within the business sector, and whether the current regime aligns with broader societal goals. In Portugal, the development of the social economy is recognized as a value of general interest, which justifies the legal provision of incentive measures by the public authorities, including the granting of a more favorable tax regime to entities within this sector. The research includes a comparative analysis of the tax systems of other countries, seeking to understand the implications of these differences on business competitiveness in the international context. At the same time, the potential extrafiscal dimension of CIT is discussed, questioning whether this tax, beyond its revenue-raising function, can be used as a public policy tool to promote social and environmental sustainability within the business sector. This study aims to contribute to the reflection on the role of taxation in strengthening corporate social responsibility, proposing solutions to make the tax system more aligned with the goals of social justice and sustainable development.
Descrição
Palavras-chave
IRC RSE Competitividade empresarial Incentivos fiscais Economia social Sistemas de tributação Sustentabilidade CIT CSR Business competitiveness Tax incentives Social economy Tax systems Sustainability
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Licença CC
Sem licença CC