| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 498.54 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Os apoios fiscais à recuperação das empresas em situação de insolvência, em Portugal, resultam de medidas do Estado que têm em vista salvaguardar as condições económico-sociais mínimas para o bem estar da comunidade, promovendo, assim, a economia e o desenvolvimento do país. Para tal, será analisado o regime de insolvência de modo a compreender todo este processo. Por sua vez, será tido em conta a importância dos benefícios fiscais numa situação de insolvência, bem como o modo com que estes podem ser úteis nestas situações. Procuraremos perceber se este apoio se justifica e se é atribuído de forma justa, analisando os objetivos políticos na atribuição do benefício, o problema concorrencial e discriminatório entre empresas, e o interesse público.
The tax support for the recovery of insolvent companies in Portugal is the result of State measures that aim to safeguard the minimum economic and social conditions for the welfare of the community, thus promoting the country’s economy and development. To this end, the insolvency regime will be analysed in order to understand this whole process. In turn, account will be taken of the importance of tax benefits in an insolvency situation, as well as how they can be useful in these situations. We will try to understand if this support is justified and if it is given fairly, analysing the political objectives in the attribution of the benefit, the competitive and discriminatory problem between companies, and the public interest.
The tax support for the recovery of insolvent companies in Portugal is the result of State measures that aim to safeguard the minimum economic and social conditions for the welfare of the community, thus promoting the country’s economy and development. To this end, the insolvency regime will be analysed in order to understand this whole process. In turn, account will be taken of the importance of tax benefits in an insolvency situation, as well as how they can be useful in these situations. We will try to understand if this support is justified and if it is given fairly, analysing the political objectives in the attribution of the benefit, the competitive and discriminatory problem between companies, and the public interest.
Description
Keywords
Insolvência Tributação Benefícios fiscais Justiça fiscal Capacidade contributiva Universo de empresas Autoridade tributária Insolvency Taxation Tax benefits Tax justice Contributory capacity Universe of companies Tax authority