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Abstract(s)
A Constituição da República Portuguesa nos artigos 9.º, 81.º e 103.º define o Estado português como sendo um Estado Providência, ou seja, um Estado onde são articuladas políticas de carácter social no âmbito da educação, saúde, segurança social, entre outras com políticas de carácter meramente económico. Desta forma, e uma vez que os rendimentos patrimoniais auferidos pelo Estado são bastante inferiores às despesas públicas incorridas, torna-se necessária a obtenção de receitas por outras vias. Uma das quais consiste na obtenção de receita fiscal através da aplicação dos mais variados tipos de impostos a diversos tipos de rendimentos auferidos pelos contribuintes. A esta problemática acresce ainda a existência de avultados défices na economia portuguesa, que aumentam a pressão sobre a criação de receita pelo Estado português. Daqui se infere pela relevância da otimização da receita fiscal obtida pelo Estado, a importância da otimização da tributação dos sujeitos passivos de imposto. Segundo Laffer (2004) o comportamento da receita fiscal face a alterações na taxa pode ser descrito pela curva de Laffer, a qual permite ainda perceber qual a taxa maximizante da receita para uma dada amostra. Assim, recorrendo a um modelo econométrico estimou-se para a economia portuguesa para o IRC a curva de Laffer respeitante ao período compreendido entre 1989 e 2020. Os resultados obtidos nas estimativas sugerem a existência da curva de Laffer em Portugal para o IRC, bem como de uma taxa maximizante da receita deste imposto em termos percentuais do PIB correspondente a 28,5%.
The Portuguese Republic’s Constitution in articles 9.º, 81.º and 103.º defines the Portuguese State as a Welfare State, that is, a State where social policies in the scope of education, health, social security, amongst others, are articulated with policies of a purely economic nature. In this way, and since the income from property earned by the State is much lower than the expenses incurred, is becomes necessary to obtain revenue from other means. One of which consists of obtaining tax revenue through the application of the most varied types of taxes to different types of income earned by taxpayers. Added to this problem is the existence of large deficits in the Portuguese economy, which increase the pressure on the creation of revenue by the Portuguese State. It can be inferred from the relevance of the optimization of the tax revenue obtained by the State, the importance of optimizing the taxation of the taxpayers. According to Laffer (2004) the behaviour of tax revenue in the face of changes in the tax rate can be described by the Laffer curve, which also allows us to understand the rate which maximizes revenue for a given sample. Thus, using an econometric model, the Laffer curve for the period between 1989 and 2020 was estimated for the Portuguese economy for the Corporate Income Tax. The results obtained in the estimates suggest the existence of the Laffer curve in Portugal for Corporate Income Tax, as well as a rate which maximizes revenue from this tax expressed as a percentage of the GDP and corresponding to 28.4%.
The Portuguese Republic’s Constitution in articles 9.º, 81.º and 103.º defines the Portuguese State as a Welfare State, that is, a State where social policies in the scope of education, health, social security, amongst others, are articulated with policies of a purely economic nature. In this way, and since the income from property earned by the State is much lower than the expenses incurred, is becomes necessary to obtain revenue from other means. One of which consists of obtaining tax revenue through the application of the most varied types of taxes to different types of income earned by taxpayers. Added to this problem is the existence of large deficits in the Portuguese economy, which increase the pressure on the creation of revenue by the Portuguese State. It can be inferred from the relevance of the optimization of the tax revenue obtained by the State, the importance of optimizing the taxation of the taxpayers. According to Laffer (2004) the behaviour of tax revenue in the face of changes in the tax rate can be described by the Laffer curve, which also allows us to understand the rate which maximizes revenue for a given sample. Thus, using an econometric model, the Laffer curve for the period between 1989 and 2020 was estimated for the Portuguese economy for the Corporate Income Tax. The results obtained in the estimates suggest the existence of the Laffer curve in Portugal for Corporate Income Tax, as well as a rate which maximizes revenue from this tax expressed as a percentage of the GDP and corresponding to 28.4%.
Description
Keywords
Curva de Laffer Portugal Receita fiscal de IRC Taxa de IRC Laffer curve Corporate income tax revenue Corporate income tax rate