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Neste trabalho serão analisadas as tributações autónomas no âmbito do Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC), devido à sua complexidade, volume e singularidade fiscal. As tributações autónomas (TA) surgem em 1990, para combater a evasão ou fraude fiscal, através de possíveis rendimentos disfarçados pelos contribuintes como despesas. Com efeito, estas tributações incidem sobre despesas que poderão não constituir encargos realizados, estritamente, em prol da empresa. Atualmente, constituem uma grande fonte de receita para o Estado português, devido à sua abrangência de aplicação. No entanto, a arrecadação de receita não era o seu objetivo no momento da criação, mas sim o desincentivo fiscal de certas despesas. Concluímos que as TA atingiram um pico excecional de 40% do peso relativo do IRC a pagar em 2011 devido à crise, o que demonstrou a sua resiliência em momentos de menor receita fiscal. Em 2021, apresentaram um peso relativo de cerca de 20%, o que continua a ser uma parcela expressiva do imposto pago pelos contribuintes, destacando-se assim a importância do seu estudo. O sucessivo aumento da sua base legislativa levanta questões sobre a sua coerência e complexidade. Pelos argumentos expostos na tese concluímos que é uma tributação complexa e que, por sua vez, a complexidade potencializa a evasão fiscal, o que se traduz na sua incoerência. Apesar de entendermos a posição do legislador em tributar certas despesas, temos uma posição negativa em vários aspetos da sua legalidade, tal como, a falta de clareza. Tal falta de clareza gera litigância e impõem custos adicionais aos contribuintes.
In this thesis will be analyzed the autonomous taxation covered by corporate income tax code, due to its complexity, volume, and tax singularity. Autonomous taxation of expenses began in 1990 to avoid fiscal fraud, through potential incomes masked as a cost. As a result of, the legislator decides to tribute some expenses that may not constitute charges incurred for the benefit of the company. Nowadays, the Portuguese government has been received high revenues from autonomous taxation because of the extensive set of corporate expenses selected. Even though, it is not the main purpose receive revenues. We conclude that the max of relative weight that autonomous taxation reached, in the total amount of corporate income tax, was 40%, due to the crisis in 2011, this shows to us the resilience of this taxes in periods of lower tax revenue. In 2021 was 20%, it was lower, but still represents a large portion of the corporate expenses with taxes, that is why it is important to study them. The positive evolution in the legislative base raises questions about the consistency and complexity of this taxes. In this thesis, we will conclude that they are indeed complex, and greater complexity leads to increased tax evasion, resulting in incoherence. Nevertheless, we understand the decision made by the legislator to acknowledge these expenses. However, we hold a negative stance on various legal aspects, particularly the lack of clarity. Such lack may lead to litigation and impose additional costs on taxpayers.
In this thesis will be analyzed the autonomous taxation covered by corporate income tax code, due to its complexity, volume, and tax singularity. Autonomous taxation of expenses began in 1990 to avoid fiscal fraud, through potential incomes masked as a cost. As a result of, the legislator decides to tribute some expenses that may not constitute charges incurred for the benefit of the company. Nowadays, the Portuguese government has been received high revenues from autonomous taxation because of the extensive set of corporate expenses selected. Even though, it is not the main purpose receive revenues. We conclude that the max of relative weight that autonomous taxation reached, in the total amount of corporate income tax, was 40%, due to the crisis in 2011, this shows to us the resilience of this taxes in periods of lower tax revenue. In 2021 was 20%, it was lower, but still represents a large portion of the corporate expenses with taxes, that is why it is important to study them. The positive evolution in the legislative base raises questions about the consistency and complexity of this taxes. In this thesis, we will conclude that they are indeed complex, and greater complexity leads to increased tax evasion, resulting in incoherence. Nevertheless, we understand the decision made by the legislator to acknowledge these expenses. However, we hold a negative stance on various legal aspects, particularly the lack of clarity. Such lack may lead to litigation and impose additional costs on taxpayers.
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Tributação autónoma IRC Legalidade Receita fiscal Jurisprudência Autonomous taxation Corporate income tax code Legitimacy Tax revenue Jurisprudence