| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 5.77 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O Código do Imposto sobre o Rendimento das Pessoas Singulares contem inúmeras opções legítimas de tributação, que estão ao alcance do sujeito passivo, pela liberdade jurídica e fiscal que lhe é inerente, e que lhe permitem alcançar a tão desejada poupança fiscal. Estas diferentes formas de tributação surgem por diversas razões, fiscais e extrafiscais, sendo de salientar o contributo significativo da Reforma de 2015. Com a presente dissertação pretendemos elencar e desenvolver algumas dessas opções, seguindo uma abordagem que se centra não só num esclarecimento da própria opção e o tipo de sujeito passivo a que se destina, como na motivação delineada pelo legislador fiscal na introdução das alternativas e as vantagens e desvantagens subjacentes. O desenvolvimento do tema será organizado segundo a lógica de separação das escolhas de tributação dos residentes e dos não residentes. Por conseguinte, confrontar a realidade das opções com a efetiva possibilidade de as concretizar é algo que se torna imprescindível para que se consiga realizar uma crítica consciente deste imposto tendo em reflexão os princípios norteadores do Código do Imposto sobre o Rendimento das Pessoas Singulares. Apesar das numerosas alternativas de tributação do rendimento, em regra, o contribuinte não consegue realizar qualquer espécie de planeamento fiscal, possível e legítimo, uma vez que ou não tem noção da existência dessas opções ou não é suficientemente conhecedor da técnica fiscal para as conseguir aplicar. Seja como for, deixamos as questões: quais as opções de tributação que estão ao alcance do sujeito passivo, residente e não residente? Quais as consequências fiscais de cada uma dessas escolhas?
The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. These different forms of taxation arise for different reasons, tax, and extra-tax, and the significant contribution of the 2015 Reform should be highlighted. With this dissertation, we intend to list and develop some of these options, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages. The development of the matter will be organized according to the logic of separating taxation choices from residents and non-residents. Therefore, confronting the reality of the options with the effective possibility of achieving them is something that becomes essential for a conscious criticism of this tax to be carried out, reflecting the guiding principles of the Personal Income Tax Code. Despite the numerous income tax alternatives, as a rule, the taxpayer is unable to carry out any kind of tax planning, possible and legitimate, since he is either not aware of the existence of these options or is not sufficiently knowledgeable about the tax technique to be able to apply them. In any case, we leave the questions: which taxation options are available to the taxpayer, resident, and non-resident? What are the tax consequences of each of these choices?
The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. These different forms of taxation arise for different reasons, tax, and extra-tax, and the significant contribution of the 2015 Reform should be highlighted. With this dissertation, we intend to list and develop some of these options, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages. The development of the matter will be organized according to the logic of separating taxation choices from residents and non-residents. Therefore, confronting the reality of the options with the effective possibility of achieving them is something that becomes essential for a conscious criticism of this tax to be carried out, reflecting the guiding principles of the Personal Income Tax Code. Despite the numerous income tax alternatives, as a rule, the taxpayer is unable to carry out any kind of tax planning, possible and legitimate, since he is either not aware of the existence of these options or is not sufficiently knowledgeable about the tax technique to be able to apply them. In any case, we leave the questions: which taxation options are available to the taxpayer, resident, and non-resident? What are the tax consequences of each of these choices?
Description
Keywords
Imposto sobre o rendimento das pessoas singulares Opções de tributação Planeamento fiscal Personal income tax Taxation options Tax planning