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A tributação das grandes fortunas : entre a progressividade, a justiça fiscal e o confisco em sede de IRS
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A presente Dissertação tem por objeto de estudo a tributação das grandes fortunas do prisma da tributação do rendimento das pessoas singulares, temática pertinente e bastante discutida pelos vários países, nomeadamente, por questões de eficiência económica e de sustentabilidade das finanças públicas. Partindo de uma análise ao modelo atual do Imposto sobre o Rendimento das Pessoas Singulares (IRS) e da sua evolução histórica, percorremos os principais princípios conformadores deste imposto, procurando perceber como a sua concretização implica o estabelecimento de limites máximos por forma a preservar os direitos, em particular os constitucionalmente reconhecidos, aos contribuintes. Refletimos, igualmente, acerca das razões que, em abstrato, podem ser admitidas como justificação a um aumento das taxas vigentes ou da progressividade nos escalões do IRS por forma a tributar as designadas grandes fortunas, as quais concluímos não existirem, regra geral, em Portugal. A favor deste agravamento da carga fiscal são aduzidos argumentos atinentes à sustentabilidade das finanças públicas, à igualdade e à justiça fiscais. De seguida, desconstruímos os argumentos supra, refletindo sobre duas questões nucleares. Por um lado, sobre o risco de uma tributação da natureza confiscatória, estudando, com recurso à doutrina e à jurisprudência nacional e internacional, a forma como a questão se tem convocado. Por outro, refletimos a relação entre o aumento da carga fiscal e a arrecadação de receitas (fiscais) pelo Estado português, à luz dos conhecimentos de Laffer. Por fim, incitamos questões e reflexões sobre o modelo atual e sobre o que pode ser o futuro do mesmo, analisando, em particular, o panorama nacional.
The present Dissertation focuses on the taxation of large fortunes from the perspective of personal income taxation, a relevant topic that is widely discussed by numerous countries, particularly due to concerns on economic efficiency and on the sustainability of public finances. Starting with an analysis of the current model of the Personal Income TAX (PIT) and its historical evolution, we explore that main principles that shape this tax, seeking to understand how its implementation required the establishment of maximum limits in order to preserve the taxpayers’ rights, namely those that are constitutionally recognized. We also reflect on the reasons that can be abstractly accepted as justifications for an increase in the current tax rates or in the progressivity of the PIT brackets in order to tax the so-called large fortunes, which we conclude that, in general, do not exist in Portugal. Arguments in favor of this tax burden’s increase are related to the sustainability of public finances, to the equality and to the tax justice. We then deconstruct the aforementioned arguments, reflecting on two core issues. On one hand, we examine the risk of confiscatory taxation, studying, with reference to both national and international doctrine and jurisprudence, how this issue has been raised. On the other hand, we reflect on the relationship between the increase in the tax burden and the collection of (tax) revenues by the Portuguese state, considering Laffer’s insights. Finally, we provoke questions and reflections on the current model and what its future may hold, particularly analyzing the national landscape.
The present Dissertation focuses on the taxation of large fortunes from the perspective of personal income taxation, a relevant topic that is widely discussed by numerous countries, particularly due to concerns on economic efficiency and on the sustainability of public finances. Starting with an analysis of the current model of the Personal Income TAX (PIT) and its historical evolution, we explore that main principles that shape this tax, seeking to understand how its implementation required the establishment of maximum limits in order to preserve the taxpayers’ rights, namely those that are constitutionally recognized. We also reflect on the reasons that can be abstractly accepted as justifications for an increase in the current tax rates or in the progressivity of the PIT brackets in order to tax the so-called large fortunes, which we conclude that, in general, do not exist in Portugal. Arguments in favor of this tax burden’s increase are related to the sustainability of public finances, to the equality and to the tax justice. We then deconstruct the aforementioned arguments, reflecting on two core issues. On one hand, we examine the risk of confiscatory taxation, studying, with reference to both national and international doctrine and jurisprudence, how this issue has been raised. On the other hand, we reflect on the relationship between the increase in the tax burden and the collection of (tax) revenues by the Portuguese state, considering Laffer’s insights. Finally, we provoke questions and reflections on the current model and what its future may hold, particularly analyzing the national landscape.
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Keywords
Imposto sobre o rendimento das pessoas singulares Igualdade fiscal Justiça fiscal Capacidade contributiva Grandes fortunas Confisco Sustentabilidade das finanças públicas Receita fiscal Curva de Laffer Personal income tax Tax justice Tax capacity Large fortunes Sustainability of public finances Tax revenue Laffer curve
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CC License
Without CC licence