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Advisor(s)
Abstract(s)
A presente dissertação de Mestrado surge do reconhecimento da necessidade de adaptação do Direito Fiscal à realidade digital que comanda uma considerável parte da economia, na atualidade. Partindo do enquadramento das vicissitudes da economia digital e dos modelos de negócio que a mesma potenciou, nomeadamente no que se refere às empresas digitais, procedemos à identificação e análise das suas incompatibilidades com os princípios tradicionais do Direito Fiscal e pesamos os argumentos que, de um lado, justificam a readaptação dos princípios tributários e que, de outro lado, obstam a essa mudança. Avançamos de seguida com a exposição dos trabalhos que vêm sendo desenvolvidos no sentido de reformular os princípios fiscais, ajustando-os à era tecnológica, a nível da Organização para a Cooperação e Desenvolvimento Económico e no âmbito da União Europeia. A final, tratamos de apresentar as nossas considerações quanto às propostas que visam efetivar a tributação das empresas digitais e expomos a nossa perspetiva para aquilo que será, a nosso ver, uma reformulação do imposto sobre o rendimento das empresas.
This Master’s thesis comes from the recognition of the need to adapt Tax Maw to the digital reality that represents a considerable part of the current economy. Starting with an exposition of the digital economy’s framework and the business models it has enhanced, with special regard to digital companies, we proceed to identify and analyse its compatibilities with the traditional principles of Tax Law and to balance, in one hand, the arguments that justify the readjustment of tax principles and, on the other hand, the ones that can represent an obstacle to this change. We then proceed with presenting the works that have been developed in order to reshape tax principles, adjusting them to the technological era, at the Organization for Economic Cooperation and Development level and within the European Union. Finally, we present our considerations regarding the proposals that aim to create an effective taxation of digital companies and set out our perspective for what it is on the path to become, in our view, a reshaping of the corporate income tax.
This Master’s thesis comes from the recognition of the need to adapt Tax Maw to the digital reality that represents a considerable part of the current economy. Starting with an exposition of the digital economy’s framework and the business models it has enhanced, with special regard to digital companies, we proceed to identify and analyse its compatibilities with the traditional principles of Tax Law and to balance, in one hand, the arguments that justify the readjustment of tax principles and, on the other hand, the ones that can represent an obstacle to this change. We then proceed with presenting the works that have been developed in order to reshape tax principles, adjusting them to the technological era, at the Organization for Economic Cooperation and Development level and within the European Union. Finally, we present our considerations regarding the proposals that aim to create an effective taxation of digital companies and set out our perspective for what it is on the path to become, in our view, a reshaping of the corporate income tax.
Description
Keywords
Economia digital Estabelecimento estável Pillar one Pillar two Digital levy Digital services tax Presença digital