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A complexidade do sistema fiscal : a tributação de rendimentos prediais
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A presente dissertação visa analisar a complexidade do sistema fiscal português no caso da tributação dos rendimentos prediais. Com isto, pretendesse estudar se a legislação é complexa na tributação de rendimentos prediais, pois como está leva a planeamento fiscal e a diferentes níveis de tributação, consoante a opção de contribuintes informados. Por forma a concluir se existem iguais níveis de tributação para contribuintes com rendimentos semelhantes, será feita uma análise através da criação de cenários hipotéticos com um sujeito passivo que aufira rendimentos provenientes do arrendamento de imóveis, mas também rendimentos de uma atividade profissional. Este estudo permite concluir que, a legislação não assegura níveis de tributação uniformes para contribuintes com rendimentos semelhantes, devido à sua complexidade. Esta complexidade motiva o planeamento fiscal. A legislação nacional é complexa na tributação dos rendimentos prediais, pois como está resulta em diferentes cargas fiscais, consoante as opções dos contribuintes.
This dissertation aims to analyse the complexity of the Portuguese tax system in the case of property income taxation. The aim is to examine whether the legislation is complex in the taxation of property income, because it leads to tax planning and different levels of taxation, depending on the option of informed taxpayers. To verify whether there are equal levels of taxation for taxpayers with similar income, an analysis will be made through the creation of hypothetical scenarios with a taxpayer who earn income not only from property ownership, but also from a professional activity. This study concludes that the legislation does not ensure uniform levels of taxation for taxpayers with similar income due to its complexity. This complexity motivates tax planning. National legislation on property income taxation is complex, as it is results in different tax burdens, depending on the taxpayers' choices.
This dissertation aims to analyse the complexity of the Portuguese tax system in the case of property income taxation. The aim is to examine whether the legislation is complex in the taxation of property income, because it leads to tax planning and different levels of taxation, depending on the option of informed taxpayers. To verify whether there are equal levels of taxation for taxpayers with similar income, an analysis will be made through the creation of hypothetical scenarios with a taxpayer who earn income not only from property ownership, but also from a professional activity. This study concludes that the legislation does not ensure uniform levels of taxation for taxpayers with similar income due to its complexity. This complexity motivates tax planning. National legislation on property income taxation is complex, as it is results in different tax burdens, depending on the taxpayers' choices.
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Complexidade do sistema fiscal Rendimentos prediais Rendimentos empresariais e profissionais Complexity of the tax system Property income Business and professional income
Contexto Educativo
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Licença CC
Sem licença CC