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Advisor(s)
Abstract(s)
Seis anos depois do término do Programa de Assistência Económica e Financeira a que Portugal esteve sujeito, em consequência da crise financeira de 2008, são ainda muitas as marcas desse período que resistem na estrutura económica e social do nosso país, destacando-se as consequências resultantes do forte fluxo de emigração que se verificou nesses anos de recessão económica, principalmente de pessoas mais novas, essenciais para o presente e o futuro do nosso país. Foi com esse pensamento que Portugal criou, em 2019, um regime especial de tributação para ex-residentes, na tentativa de atrair de volta para o nosso país aqueles que o tenham abandonado. Sendo um regime recente no nosso panorama fiscal, e um regime relativamente inovador a nível internacional, pareceu-nos o objeto de estudo ideal para uma análise descritiva e, mais importante, uma análise crítica, procurando encontrar falhas e incoerências no regime recém-criado. A realização deste trabalho esteve longe de ser simples, dada a escassez de fontes e bibliografia relacionadas com o novo estatuto e com o estudo que nos propusemos realizar e aprofundar; mas, esse foi, ao mesmo tempo, também o principal motivo que nos manteve motivados na realização deste trabalho, na procura de uma constante aprendizagem e recolha de novos conhecimentos.
Six years after the end of the Financial Assistance Programme to which Portugal was subject as a result of the 2008 financial crisis, there are still many marks of that period that resist the economic and social structure of our country, highlighting the consequences resulting from the strong flow of emmigration that took place during those years of economic recession, mainly from younger people, essential for the present and future of our country. It was with this in mind that Portugal created, in 2019, a special taxation regime for former residents, in an attempt to attract back to our country those who had left it. Being a recent regime in our fiscal panorama, and a relatively innovative regime at an international level, it seemed to us the ideal object of study for a descriptive analysis and, more importantly, a critical analysis, seeking to find flaws and inconsistencies in the newly created regime. The accomplishment of this work was far from simple, given the scarcity of sources and bibliography related to the new statute and the study we proposed to carry out and deepen; but, at the same time, this was also the main reason that kept us motivated in the accomplishment of this work, motivated by a constant learning and gathering of new knowledge.
Six years after the end of the Financial Assistance Programme to which Portugal was subject as a result of the 2008 financial crisis, there are still many marks of that period that resist the economic and social structure of our country, highlighting the consequences resulting from the strong flow of emmigration that took place during those years of economic recession, mainly from younger people, essential for the present and future of our country. It was with this in mind that Portugal created, in 2019, a special taxation regime for former residents, in an attempt to attract back to our country those who had left it. Being a recent regime in our fiscal panorama, and a relatively innovative regime at an international level, it seemed to us the ideal object of study for a descriptive analysis and, more importantly, a critical analysis, seeking to find flaws and inconsistencies in the newly created regime. The accomplishment of this work was far from simple, given the scarcity of sources and bibliography related to the new statute and the study we proposed to carry out and deepen; but, at the same time, this was also the main reason that kept us motivated in the accomplishment of this work, motivated by a constant learning and gathering of new knowledge.
Description
Keywords
Ex-residentes Benefício fiscal Princípio da igualdade fiscal Returning residents Tax benefit Principle of tax equity