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Abstract(s)
Este trabalho tem como objetivo análisar os principais motivos que levam as empresas a investir em determinados países. Desta forma, conseguimos perceber as razões que levam os países a atrair investimento externo e assim encontrar diferenças entre Portugal e os restantes países da zona euro. Para além dos países da zona euro, tivemos também em conta outros países da europa. Na análise encontramos os motivos que levam as empresas a investir e a mudar as suas sedes para certos Estados membros. Alguns desses motivos são de carácter tributário, mas são também devidos a outros fatores, nomeadamente a disponibilidade da mão-de-obra, das infranstruturas do país, da legislação em vigor para a criação de empresas. Sendo o principal influenciador a tributação sobre as empresas, foi importante perceber a forma como os países tributam as empresas e assim diferençiar taxa nominal e taxa efetiva e perceber como a tributação pode ser utilizada para captar investimento, bem como entender o impacto que essas medidas têm no país. Ao longo da análise percebemos que a taxa efetiva influencia a carga fiscal e que os países mais fortes têm algumas dificuldades na captação de investimento externo. Concluimos também que os países mais antigos da zona euro e os países que optaram por tributações mais reduzidas nos ultimos anos conseguem atrair mais investimento.
The main goal of this report is to analyze the reasons that lead companies to invest in certain countries. This way, we can understand the reasons that countries make efforts to atract outside investment, and then find major differences between Portugal and the rest of the eurozone countries. Apart from the other eurozone countries we had in count other countries from Europe. In this analysis we found the motives that lead to company’s change their headquarters and invest in certain UE Members states. Some of those motives are from tax nature, but they are also due to other factors such as, the availability of labor force, the country's infrastructures, the legislation in force for the creation of new companies. Being the main influencer of corporate taxation, it was important to understand how countries tax companies and thus differentiate between nominal and effective rates and to understand how taxation can be used to capture investment, as well as to understand the impact that these measures have in the country. Throughout the analysis we realized that the effective rate influences the tax burden and that the stronger countries have some difficulties in attracting foreign investment. We also conclude that the older countries of the eurozone and the countries that have opted for lower taxes in recent years are able to attract more investment.
The main goal of this report is to analyze the reasons that lead companies to invest in certain countries. This way, we can understand the reasons that countries make efforts to atract outside investment, and then find major differences between Portugal and the rest of the eurozone countries. Apart from the other eurozone countries we had in count other countries from Europe. In this analysis we found the motives that lead to company’s change their headquarters and invest in certain UE Members states. Some of those motives are from tax nature, but they are also due to other factors such as, the availability of labor force, the country's infrastructures, the legislation in force for the creation of new companies. Being the main influencer of corporate taxation, it was important to understand how countries tax companies and thus differentiate between nominal and effective rates and to understand how taxation can be used to capture investment, as well as to understand the impact that these measures have in the country. Throughout the analysis we realized that the effective rate influences the tax burden and that the stronger countries have some difficulties in attracting foreign investment. We also conclude that the older countries of the eurozone and the countries that have opted for lower taxes in recent years are able to attract more investment.
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Keywords
Taxa efetiva Competitividades Zona euro Carga fiscal Effective rate Eurozone Competitiveness Tax Charge