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Abstract(s)
As tributações autónomas têm sido objeto de alargada discussão na doutrina fiscal portuguesa, por via do seu contrassenso com a Constituição e com as próprias caraterísticas da tributação do rendimento das pessoas coletivas.
Esta dissertação tem o intuito de analisar as tributações autónomas, nomeadamente as suas alterações e a sua problemática, bem como investigar se outros países da União Europeia dispõem de medidas fiscais de finalidade idêntica à das tributações autónomas.
Da legislação e doutrina analisada, aferiu-se que desde a sua génese até à atualidade as tributações autónomas foram alvo de mudanças recorrentes, designadamente o alargamento das despesas que são submetidas a este tributo bem como o aumento das taxas. Se, primeiramente, as tributações autónomas apenas se reportavam a situações de verdadeira evasão fiscal, de forma rápida e precipitada, passaram a abranger um grande leque de encargos, cuja situação de risco de evasão ou de dispensabilidade do gasto é deveras mais custosa de aferir.
Do estudo comparativo realizado com os Estados-membros da União Europeia verificou-se que apenas um país, a Bulgária, aplica uma tributação autónoma sobre despesas empresariais. Determinados países não permitem a dedução de algumas despesas que em Portugal são sujeitas a tributação autónoma (e.g. despesas de representação), contudo, não se encontrou outro país que não permitisse a dedução de despesas com viaturas ou com ajudas de custo.
Considera-se assim que Portugal é um caso quase singular relativamente à tributação de despesas de foro empresarial.
Autonomous taxation has been subject to an extended debate on the Portuguese tax doctrine, by its contradiction with the Portuguese Constitution, as well as, with the taxation of the corporate income characteristics. This dissertation aims to analyse the autonomous taxation, its changes and problematic, as well as to investigate if other European Union countries apply autonomous taxation in a similar way or have policies with the same purpose. From the legislation and the doctrine analysed, it was verified that, from its beginnings until nowadays, autonomous taxation was a target of repeated changes, namely the enlargement of expenses subjected to this tax, as well as, the increase of rates. If, at first, these cases only referred to situations of real tax evasion, they quickly and precipitously covered a large range of expenses, whose situation of risk of evasion or dispensability was indeed more difficult to measure. From the comparative study carried out with Member States of the European Union, it was found that only one country, Bulgaria, applies autonomous taxation on business expenses. Certain countries do not allow the deduction of specific expenses, which in Portugal are subject to autonomous taxation (e.g. representation expenses). Nevertheless, countries who did not allow the deduction of vehicle expenses or allowances were not found. Therefore, Portugal is considered a rare case regarding autonomous taxation.
Autonomous taxation has been subject to an extended debate on the Portuguese tax doctrine, by its contradiction with the Portuguese Constitution, as well as, with the taxation of the corporate income characteristics. This dissertation aims to analyse the autonomous taxation, its changes and problematic, as well as to investigate if other European Union countries apply autonomous taxation in a similar way or have policies with the same purpose. From the legislation and the doctrine analysed, it was verified that, from its beginnings until nowadays, autonomous taxation was a target of repeated changes, namely the enlargement of expenses subjected to this tax, as well as, the increase of rates. If, at first, these cases only referred to situations of real tax evasion, they quickly and precipitously covered a large range of expenses, whose situation of risk of evasion or dispensability was indeed more difficult to measure. From the comparative study carried out with Member States of the European Union, it was found that only one country, Bulgaria, applies autonomous taxation on business expenses. Certain countries do not allow the deduction of specific expenses, which in Portugal are subject to autonomous taxation (e.g. representation expenses). Nevertheless, countries who did not allow the deduction of vehicle expenses or allowances were not found. Therefore, Portugal is considered a rare case regarding autonomous taxation.
Description
Keywords
Tributação autónoma IRC Tributação Análise comparativa União Europeia Autonomous taxation CIT Tax Comparative analysis European Union