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Abstract(s)
A evolução da tributação ao nível das sociedades tem sido alvo de discussão pública, tendo-se intensificado em relação a algumas temáticas, nomeadamente ao nível das tributações autónomas.
Contudo, é nossa perceção que as tributações autónomas não têm merecido a atenção necessária por parte da doutrina fiscal visto que esta se limita a apontar a principal finalidade das mesmas, ou seja, arrecadar receita fiscal, menosprezando o intuito e natureza pela qual as mesmas foram criadas.
Pelo que, com a presente dissertação, pretendemos esclarecer e contribuir para a compreensão do conceito de tributação autónoma e clarificar a razão pela qual continuam a estar inseridas no CIRC.
Primordialmente, através do estudo dos impostos e contribuições que deram origem às tributações autónomas, ambicionamos identificar alguns elementos históricos que nos permitam definir as tributações autónomas no seio da política fiscal, enquadrando a sua evolução de modo a compreender como as mesmas foram perdendo as características que as definiam. Consideramos também o paralelismo existente entre as tributações autónomas e o IVA, de onde se destacam objetivos comuns de evitar o abuso por parte dos sujeitos passivos. E, observamos a evolução destas tributações com a análise quantitativa do peso das tributações autónomas na receita do Estado português.
Constatamos que as tributações autónomas, tendo em conta a sua evolução, podem, em certa medida, ser consideradas uma tributação independente do IRC por não terem em consideração o objetivo pelo qual as mesmas foram criadas.
At the societies’ level the evolution of taxation has been target of public discussion, having stepped on some issues, particularly in terms of autonomous taxation. However, it is our perception that autonomous taxation has not received the necessary attention by the tax doctrine, since it merely point out its main objective, that is, to raise tax revenues, without considering the purpose and nature by which it was created. Therefore, with this thesis, we aim to clarify and contribute to the understanding of the concept of autonomous taxation and clarify why it continues to be part of the Corporate Income Tax Code. We aim primarily to identify some historical elements that allow us to frame the autonomous taxation within the tax policy, through the study of taxes and contributions that led to autonomous taxation, to determine how it have progressed over time in order to understand how were lost the characteristics that defined it. We also consider the parallelism between the autonomous taxation and VAT, where we highlight common objectives to prevent abuse by taxpayers. Additionally, we pretend to analyse the evolution of these taxes with a quantitative analysis of the weight of autonomous taxation in the Portuguese State revenue. We have verified that autonomous taxation, taking into account its evolution, can be regarded as an independent taxation of CIT, since it fails to respect the purpose for which was created.
At the societies’ level the evolution of taxation has been target of public discussion, having stepped on some issues, particularly in terms of autonomous taxation. However, it is our perception that autonomous taxation has not received the necessary attention by the tax doctrine, since it merely point out its main objective, that is, to raise tax revenues, without considering the purpose and nature by which it was created. Therefore, with this thesis, we aim to clarify and contribute to the understanding of the concept of autonomous taxation and clarify why it continues to be part of the Corporate Income Tax Code. We aim primarily to identify some historical elements that allow us to frame the autonomous taxation within the tax policy, through the study of taxes and contributions that led to autonomous taxation, to determine how it have progressed over time in order to understand how were lost the characteristics that defined it. We also consider the parallelism between the autonomous taxation and VAT, where we highlight common objectives to prevent abuse by taxpayers. Additionally, we pretend to analyse the evolution of these taxes with a quantitative analysis of the weight of autonomous taxation in the Portuguese State revenue. We have verified that autonomous taxation, taking into account its evolution, can be regarded as an independent taxation of CIT, since it fails to respect the purpose for which was created.
Description
Keywords
Tributação autónoma IRC Evolução Paralelismo Autonomous taxation CIT Evolution Parallelism