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Reconstituir o IMT para promover o direito à habitação
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A presente dissertação de Mestrado versa sobre a análise e a reconstituição do IMT, a fim de melhor garantir o direito à habitação em Portugal, tendo em conta a crise que o país atravessa neste domínio. Concretamente, o objetivo primordial deste trabalho consiste em averiguar a estrutura do IMT, analisar os seus impactos - sobretudo a sua influência no preço do imobiliário - e aferir a relação entre a tributação do IMT e o direito à habitação. Por fim, sugere-se uma reformulação estrutural que visa suprir as falhas da configuração atual do IMT, tendo em vista uma eficaz promoção daquele direito. Este trabalho é realizado segundo os princípios do Tax Design. Não obstante tratar-se um estudo de carácter jurídico, foram ainda consultados estudos económicos e sociais internacionais.
This master’s dissertation focuses on analysing and rebuilding the Portuguese Real Estate Transfer Tax (IMT) to safeguard the right to housing in Portugal, given the context of the country's ongoing housing crisis. The primary objective of this work is to conduct a comprehensive investigation into the structure of IMT, analyse its impacts, especially its influence on housing prices, and assess the relationship between taxation on real estate transfer and the right to housing. Ultimately, it proposes solutions to overcome the flaws of the current IMT structure, aiming to promote the right to housing. The present dissertation follows the teachings of Tax Design. While primarily rooted in the legal sphere, it also draws insights from international economic and social studies.
This master’s dissertation focuses on analysing and rebuilding the Portuguese Real Estate Transfer Tax (IMT) to safeguard the right to housing in Portugal, given the context of the country's ongoing housing crisis. The primary objective of this work is to conduct a comprehensive investigation into the structure of IMT, analyse its impacts, especially its influence on housing prices, and assess the relationship between taxation on real estate transfer and the right to housing. Ultimately, it proposes solutions to overcome the flaws of the current IMT structure, aiming to promote the right to housing. The present dissertation follows the teachings of Tax Design. While primarily rooted in the legal sphere, it also draws insights from international economic and social studies.
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Keywords
IMT IMI Imposto da sisa Imposto do selo Direito à habitação Isenção do IMT VPT Habitação própria Financialização da habitação Real estate transfer tax Stamp duty land tax Right to housing Exemption of real estate transfer tax Property's taxable value Owner-occupied housing Financialization of housing
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CC License
Without CC licence