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As tributações autónomas em sede de IRC no sistema fiscal português
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Abstract(s)
As Tributações Autónomas constituem uma forma de tributação característica do sistema
fiscal português, inicialmente concebidas como mecanismo de desincentivo à realização de
determinadas despesas empresariais. Contudo, ao longo dos anos, a sua aplicação tem-se
desviado do conceito inicial, assumindo-se como uma fonte relevante de receita fiscal. Este
regime tem gerado discussão pela potencial distorção no âmbito do IRC, uma vez que incide
sobre as empresas em situação lucrativa, bem como em situação de prejuízo fiscal, e também
pelos conflitos com os princípios da CRP.
A presente dissertação analisa as Tributações Autónomas, em sede de IRC, em Portugal,
com o objetivo de avaliar a existência de regimes semelhantes noutros Estados Membros da
UE nomeadamente Espanha e Irlanda. Pretende apurar-se se o caso português constitui uma
especificidade no panorama da UE tendo em conta a sua finalidade, a relevância das receitas
fiscais associadas e o impacto sobre a competitividade empresarial.
A metodologia adotada inclui uma abordagem mista quantitativa e qualitativa, alicerçada
em investigação jurídica e análise de dados fiscais. Esta investigação procura avaliar o
impacto das Tributações Autónomas na competitividade fiscal e na complexidade do sistema
fiscal português, em comparação com os países analisados.
Os resultados evidenciam que o sistema fiscal português se distingue por ser um dos
poucos a aplicar um regime de Tributações Autónomas, tal como demonstrado pelos estudos
analisados ao longo da presente investigação. Este elemento específico, de natureza
marcadamente penalizadora, tem contribuído para agravar os desafios enfrentados pelas
empresas nacionais, em particular no que se refere ao aumento da carga fiscal, à diminuição
da competitividade e à deterioração da perceção de equidade do sistema tributário.
Autonomous taxation is a form of taxation characteristic of the Portuguese tax system, initially designed as a mechanism to discourage certain business expenses. However, over the years, its application has deviated from the initial concept, becoming a significant source of tax revenue. This regime has generated discussion due to its potential distortion of corporate income tax, since it affects both profitable companies and those with tax losses, as well as conflicts with the principles of the Constitution of the Portuguese Republic. This dissertation analyses Autonomous Taxation in the context of Corporate Income Tax in Portugal, with the aim of assessing the existence of similar regimes in other Member States of the European Union, namely Spain and Ireland. The aim is to determine whether the Portuguese case is unique within the European Union, taking into account its purpose, the relevance of the associated tax revenues and the impact on business competitiveness. The methodology adopted includes a mixed quantitative and qualitative approach, based on legal research and analysis of tax data. This research seeks to assess the impact of Autonomous Taxation on tax competitiveness and the complexity of the Portuguese tax system, in comparison with the countries analysed. The results show that the Portuguese tax system stands out as one of the few to apply an Autonomous Taxation regime, as demonstrated by the studies analysed throughout this research. This specific element, which is markedly punitive in nature, has contributed to exacerbating the challenges faced by national companies, particularly with regard to the increase in the tax burden, the decrease in competitiveness and the deterioration in the perception of fairness of the tax system.
Autonomous taxation is a form of taxation characteristic of the Portuguese tax system, initially designed as a mechanism to discourage certain business expenses. However, over the years, its application has deviated from the initial concept, becoming a significant source of tax revenue. This regime has generated discussion due to its potential distortion of corporate income tax, since it affects both profitable companies and those with tax losses, as well as conflicts with the principles of the Constitution of the Portuguese Republic. This dissertation analyses Autonomous Taxation in the context of Corporate Income Tax in Portugal, with the aim of assessing the existence of similar regimes in other Member States of the European Union, namely Spain and Ireland. The aim is to determine whether the Portuguese case is unique within the European Union, taking into account its purpose, the relevance of the associated tax revenues and the impact on business competitiveness. The methodology adopted includes a mixed quantitative and qualitative approach, based on legal research and analysis of tax data. This research seeks to assess the impact of Autonomous Taxation on tax competitiveness and the complexity of the Portuguese tax system, in comparison with the countries analysed. The results show that the Portuguese tax system stands out as one of the few to apply an Autonomous Taxation regime, as demonstrated by the studies analysed throughout this research. This specific element, which is markedly punitive in nature, has contributed to exacerbating the challenges faced by national companies, particularly with regard to the increase in the tax burden, the decrease in competitiveness and the deterioration in the perception of fairness of the tax system.
Description
Keywords
Tributações autónomas Imposto sobre o rendimento das pessoas coletivas Impacto fiscal Comparação internacional Autonomous taxation Corporate income tax Fiscal impact International comparison