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Atualmente a atração de investimento traduz-se numa das maiores preocupações dos governos para se conseguirem manter competitivos. Para tal, utilizam os incentivos fiscais para atraírem não só o investimento como também potenciarem o crescimento da nação.
Uma vez que o investimento é uma das variáveis mais relevantes no crescimento de uma economia, tornando-a competitiva a nível mundial, é pertinente o estudo, e por sua vez uma comparação, das várias ferramentas fiscais que os países oferecem.
Tendo por base uma análise comparativa entre Portugal e Angola pretende-se analisar que tipo de incentivos fiscais se pode usufruir em cada país e quais as diferenças e ou semelhanças entre eles. Sendo nações tão diferentes apresentam incentivos muito semelhantes, no que diz respeito aos auxílios estatais com finalidade regional. Para tornar o investimento no nosso país mais apelativo o governo português ainda oferece incentivos à investigação e desenvolvimento, aspeto que não é abordado no código fiscal angolano, e um incentivo aos investidores que retêm e reinvestem os lucros através de uma dedução à coleta.
Nowadays, the attraction of investment is one of the biggest concerns of governments in order to remain competitive. To this end, tax incentives are used to attract not only investment but also to boost the nation's growth. Since investment is one of the most relevant variable in an economy’s growth, making it competitive globally, it is pertinent to study the various fiscal tools that countries offer. Based on a comparative analysis between Portugal and Angola, we intend to analyse what kind of tax incentives can be enjoyed in each country and what are the differences and/or similarities between them. Despite being so different countries, Portugal and Angola have very similar incentives for regional aids. To make investment in our country more appealing, the Portuguese government still offers incentives for research and development, an aspect that is not addressed in the Angolan tax code, and an incentive for investors who retain and reinvest profits through a collection deduction.
Nowadays, the attraction of investment is one of the biggest concerns of governments in order to remain competitive. To this end, tax incentives are used to attract not only investment but also to boost the nation's growth. Since investment is one of the most relevant variable in an economy’s growth, making it competitive globally, it is pertinent to study the various fiscal tools that countries offer. Based on a comparative analysis between Portugal and Angola, we intend to analyse what kind of tax incentives can be enjoyed in each country and what are the differences and/or similarities between them. Despite being so different countries, Portugal and Angola have very similar incentives for regional aids. To make investment in our country more appealing, the Portuguese government still offers incentives for research and development, an aspect that is not addressed in the Angolan tax code, and an incentive for investors who retain and reinvest profits through a collection deduction.
Descrição
Palavras-chave
Incentivos fiscais Investimento Auxílios de Estado Estatuto dos benefícios fiscais Investment State aid Statute of tax benefits