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O teletrabalho internacional e o princípio da igualdade tributária no novo normal : o caso de Cabo Verde
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Atualmente, Cabo Verde, como muitos outros países, enfrenta desafios económicos e sociais decorrentes de elevadas taxas de emigração, cuja intensidade compromete a sustentabilidade do país a médio e longo prazos. Embora as remessas dos emigrantes representem uma parcela significativa do PIB, questiona-se a viabilidade dessa dependência para o crescimento económico sustentável. Nesse contexto, a globalização e a digitalização do trabalho, impulsionadas pela pandemia da COVID-19, trouxeram novas oportunidades, impulsionando a adoção de tecnologias de comunicação avançadas que reduziram barreiras geográficas e redefiniram a forma como trabalhamos. O teletrabalho, antes visto como uma solução pontual, consolidou-se como um modelo duradouro e, em 2025, continua a ser uma tendência predominante no cenário global. Assim, incentivos fiscais podem estimular essa dinâmica, promovendo o desenvolvimento económico e o aumento da arrecadação pública. No entanto, a implementação desse regime não está isenta de desafios. A atração de profissionais com rendimentos significativamente superiores aos dos trabalhadores locais, aliada à concessão de benefícios fiscais exclusivos a estrangeiros, pode aprofundar desigualdades socioeconómicas e comprometer o Princípio da Igualdade Fiscal. Isso porque, ao conferir privilégios tributários a um grupo específico, o sistema pode criar distorções que acentuam disparidades sociais e minam a coesão económica do país. Para responder a essa problemática, esta dissertação adota uma abordagem teórica e empírica, baseada na análise de dados qualitativos e quantitativos. O estudo fundamenta-se na legislação vigente, doutrina, artigos científicos, estatísticas, entrevistas e outras fontes relevantes, permitindo uma compreensão abrangente dos desafios e impactos dessa política fiscal. A partir dessa investigação, procura-se estabelecer um equilíbrio entre os benefícios esperados e os custos inerentes à implementação do regime, garantindo que sua aplicação não comprometa a estabilidade e coerência do sistema fiscal nem a situação económico-social do país. Somente através de uma abordagem criteriosa e ponderada será possível assegurar a observância do Princípio da Igualdade Fiscal, um dos pilares estruturantes do ordenamento tributário, garantindo que qualquer política adotada seja não apenas eficiente, mas também justa e sustentável.
Currently, Cape Verde, like many other countries, faces economic and social challenges arising from high emigration rates, the intensity of which compromises the country's sustainability in the medium and long term. Although remittances from emigrants represent a significant portion of the GDP, the viability of this dependence for sustainable economic growth is questioned. In this context, globalization and the digitalization of work, driven by the COVID-19 pandemic, have brought new opportunities, boosting the implementation of advanced communication technologies that have reduced geographical barriers and redefined the way we work. Remote work, once seen as a temporary solution, has consolidated as a lasting model and, in 2025, continues to be a dominant trend in the global scenario. Thus, tax incentives can stimulate this dynamic, promoting economic development and increasing public revenue. However, the implementation of this regime is not without challenges. The attraction of professionals with significantly higher incomes than local workers, coupled with the granting of exclusive tax benefits to foreigners, may deepen socio-economic inequalities and compromise the Principle of Tax Equality. This is because, by granting tax privileges to a specific group, the system may create distortions that accentuate social disparities and undermine the country’s economic cohesion. To address this issue, this dissertation adopts a theoretical and empirical approach, based on the analysis of qualitative and quantitative data. The study is grounded in current legislation, doctrine, scientific articles, statistics, interviews, and other relevant sources, allowing for a comprehensive understanding of the challenges and impacts of this tax policy. From this investigation, the aim is to establish a balance between the expected benefits and the costs inherent in the implementation of the regime, ensuring that its application does not compromise the stability and coherence of the tax system or the country’s socio-economic situation. Only through a careful and balanced approach will it be possible to ensure adherence to the Principle of Tax Equality, one of the fundamental pillars of the tax system, ensuring that any policy adopted is not only efficient but also fair and sustainable.
Currently, Cape Verde, like many other countries, faces economic and social challenges arising from high emigration rates, the intensity of which compromises the country's sustainability in the medium and long term. Although remittances from emigrants represent a significant portion of the GDP, the viability of this dependence for sustainable economic growth is questioned. In this context, globalization and the digitalization of work, driven by the COVID-19 pandemic, have brought new opportunities, boosting the implementation of advanced communication technologies that have reduced geographical barriers and redefined the way we work. Remote work, once seen as a temporary solution, has consolidated as a lasting model and, in 2025, continues to be a dominant trend in the global scenario. Thus, tax incentives can stimulate this dynamic, promoting economic development and increasing public revenue. However, the implementation of this regime is not without challenges. The attraction of professionals with significantly higher incomes than local workers, coupled with the granting of exclusive tax benefits to foreigners, may deepen socio-economic inequalities and compromise the Principle of Tax Equality. This is because, by granting tax privileges to a specific group, the system may create distortions that accentuate social disparities and undermine the country’s economic cohesion. To address this issue, this dissertation adopts a theoretical and empirical approach, based on the analysis of qualitative and quantitative data. The study is grounded in current legislation, doctrine, scientific articles, statistics, interviews, and other relevant sources, allowing for a comprehensive understanding of the challenges and impacts of this tax policy. From this investigation, the aim is to establish a balance between the expected benefits and the costs inherent in the implementation of the regime, ensuring that its application does not compromise the stability and coherence of the tax system or the country’s socio-economic situation. Only through a careful and balanced approach will it be possible to ensure adherence to the Principle of Tax Equality, one of the fundamental pillars of the tax system, ensuring that any policy adopted is not only efficient but also fair and sustainable.
Descrição
Palavras-chave
Teletrabalho Princípio da igualdade fiscal Incentivos fiscais Remote Work Principle of tax equality Tax incentives
Contexto Educativo
Citação
Editora
Licença CC
Sem licença CC