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Authors
Abstract(s)
A função fiscal desempenha um papel crucial no contexto empresarial atual. Revela-se como um pilar estratégico nas organizações, capaz de assegurar o cumprimento das obrigações fiscais como também a otimização da carga tributária. Deste modo, a função fiscal é vista como um elemento crucial para a sustentabilidade e prosperidade de uma empresa. O propósito desta dissertação é analisar o impacto que a função fiscal, enquanto ferramenta utilizada pelas empresas, exerce sobre as decisões de investimento e de que forma contribui para estimular o mesmo. Inicialmente, o estudo compreende um enquadramento teórico acerca dos benefícios fiscais explorados pela função fiscal, acompanhado por uma revisão de literatura acerca do tema. A metodologia adotada foi a estudo do caso, apresentando o caso da Empresa A, Lda.. Para responder à questão de investigação, na componente prática, é analisada informação recolhida junto da mesma. Os resultados obtidos a partir da análise de dados indiciam que a função fiscal está associada positivamente com as decisões de investimento da empresa, consistindo numa importante fonte de financiamento do investimento empresarial.
The tax function plays a crucial role in the current business context. It proves to be a strategic pillar in organizations, capable of ensuring compliance with tax obligations as well as optimizing the tax burden. In this way, the tax function is seen as a crucial element for the sustainability and prosperity of a company. The purpose of this dissertation is to analyze the impact that the tax function, as a tool used by companies, has on investment decisions and how it contributes to stimulating it. Initially, the study comprises a theoretical framework about the tax benefits explored by the tax function, accompanied by a literature review on the subject. The methodology adopted was a case study, presenting the case of Company A, Lda. To answer the research question, in the practical component, information collected from it is analyzed. The results obtained from data analysis indicate that the tax function is positively associated with the company’s investment decisions, consisting of an important source of financing for business investment.
The tax function plays a crucial role in the current business context. It proves to be a strategic pillar in organizations, capable of ensuring compliance with tax obligations as well as optimizing the tax burden. In this way, the tax function is seen as a crucial element for the sustainability and prosperity of a company. The purpose of this dissertation is to analyze the impact that the tax function, as a tool used by companies, has on investment decisions and how it contributes to stimulating it. Initially, the study comprises a theoretical framework about the tax benefits explored by the tax function, accompanied by a literature review on the subject. The methodology adopted was a case study, presenting the case of Company A, Lda. To answer the research question, in the practical component, information collected from it is analyzed. The results obtained from data analysis indicate that the tax function is positively associated with the company’s investment decisions, consisting of an important source of financing for business investment.
Description
Keywords
Benefícios fiscais Impostos Planeamento fiscal Poupança fiscal Tax benefits Taxes Tax planning Tax savings