| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.46 MB | Adobe PDF |
Authors
Abstract(s)
A sofisticação do estado fiscal é fruto das novas necessidades impostas pela sociedade hodierna. De forma a acompanhar o progresso e as exigências de um mundo globalizado, a abordagem do contribuinte sobre o estado tem vindo a ser alterada. Os contribuintes têm vindo a perfilhar vários instrumentos, lícitos ou ilícitos, diminuindo a sua sujeição à carga fiscal, através de esquemas cada vez mais complexos, o que dificulta o trabalho das autoridades responsáveis no combate à fraude e evasão fiscal. Esta dissertação pretende atestar a propensão dos contribuintes a práticas de planeamento fiscal abusivo, fomentando a obtenção de vantagens fiscais e, para isso usando como veículo de medição a distribuição de dividendos. Neste sentido, pretende-se capturar o efeito associado ao benefício fiscal aferido pela distribuição de dividendos, aquando da desmobilização de rendimentos de capitais para países com regimes fiscais privilegiados comparativamente ao contexto português e europeu.
The sophistication of the fiscal state is the result of the new requirements imposed by society today. In order to track progress and the requirements of a globalized world, the approach of the taxpayer on the status has been changed. Taxpayers have come to follow lawful or unlawful instruments by decreasing their subjection to tax burden through increasingly complex schemes, hindering the work of the authorities responsible for combating fraud and tax evasion. This dissertation aims to certify the propensity of taxpayers to abusive tax planning practices, encouraging the attainment of tax advantages and, for that, using as a vehicle for measuring the distribution of dividends. In this sense, it is intended to capture the effect associated with the tax assessed for the distribution of dividends, when demobilization of investment income for countries with preferential tax regimes compared to the Portuguese and European context.
The sophistication of the fiscal state is the result of the new requirements imposed by society today. In order to track progress and the requirements of a globalized world, the approach of the taxpayer on the status has been changed. Taxpayers have come to follow lawful or unlawful instruments by decreasing their subjection to tax burden through increasingly complex schemes, hindering the work of the authorities responsible for combating fraud and tax evasion. This dissertation aims to certify the propensity of taxpayers to abusive tax planning practices, encouraging the attainment of tax advantages and, for that, using as a vehicle for measuring the distribution of dividends. In this sense, it is intended to capture the effect associated with the tax assessed for the distribution of dividends, when demobilization of investment income for countries with preferential tax regimes compared to the Portuguese and European context.
Description
Keywords
Sociedades holding Distribuição de dividendos Rendimentos de capitais Regimes fiscais favoráveis Dupla tributação Concorrência fiscal Investimento direto estrangeiro Relocação de rendimentos Taxas de tributação Holding companies Dividend payout Capital income Onshores Double taxation Tax competition Foreign direct investment Relocation income Tax rate