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Authors
Advisor(s)
Abstract(s)
A dissertação que se pretende elaborar, e apresentada neste relatório projeto, insere-se no
contexto fiscal da tributação do rendimento empresarial em sede de IRS e IRC. Os casos
em estudo são Portugal, Alemanha, Luxemburgo, Bélgica e Paises Baixos.
Os vários paises têm diferentes abordagens na tributação do rendimento empresarial e
consequentemente diferentes cargas fiscais.
Foi identificada a possibilidade de realizar uma comparação entre os diferentes paises
através dos diferentes códigos fiscais.
Para a elaboração da dissertação será utilizado o método de investigação qualitativo, as
metodologias de investigação a serem utilizadas são a pesquisa e estudo de casos
hipotéticos, sendo que a recolha de informação será feita através de análise de
documentos.
A dissertação terá por objetivo a comparação entre os vários paises e o desenvolvimento
de uma proposta de reforma do modelo tributário atualmente em vigor em Portugal.
A dissertação passará por várias etapas: recolha e seleção do material bibliográfico base;
análise e interpretação do material recolhido; redação da dissertação; revisão da
dissertação e; entrega da mesma.
Com a conclusão da dissertação é esperado poder dar-se um contributo para a
identificação dos problemas do regime tributário português a nível dos rendimentos
empresarias e dessa forma ser feita uma reforma que traga maior competitividade e
atração para o Portugal.
The master thesis that we intend to prepare, and disclosed in this report, falls within the corporate income taxation, more precisely, IRS and IRC. The jurisdictions under analyzes within this master siddertation are Portugal, Germany, Luxemburg, Belgium and the Netherlands. Different countries have different approaches to taxation of business income, which consequently leads to different tax burdens. The possibility of making a comparison between different countries using different tax code jurisdictionss was identified. In order to prepare this dissertation, we will use the qualitative research method and the research methodologies to be used are research and study of hipothetical cases, and the collection of information will be done through document analysis. The goal of this dissertation is to compare the various jurisdictions and develop a preposal to reform the tax model currently in force in Portugal. The dissertation will go through several stages: collection and selection of basic bibliographic material; analysis and interpretation of collected material; writing; review and; delivery thereof. The final purpose of the dissertation, is that hopefully a contribution can be made to the identification of the Portuguese tax regime issues related with business income taxation, so that, a reform can be carried out in such way that it brings greater competitivness and positive exposure to Portugal.
The master thesis that we intend to prepare, and disclosed in this report, falls within the corporate income taxation, more precisely, IRS and IRC. The jurisdictions under analyzes within this master siddertation are Portugal, Germany, Luxemburg, Belgium and the Netherlands. Different countries have different approaches to taxation of business income, which consequently leads to different tax burdens. The possibility of making a comparison between different countries using different tax code jurisdictionss was identified. In order to prepare this dissertation, we will use the qualitative research method and the research methodologies to be used are research and study of hipothetical cases, and the collection of information will be done through document analysis. The goal of this dissertation is to compare the various jurisdictions and develop a preposal to reform the tax model currently in force in Portugal. The dissertation will go through several stages: collection and selection of basic bibliographic material; analysis and interpretation of collected material; writing; review and; delivery thereof. The final purpose of the dissertation, is that hopefully a contribution can be made to the identification of the Portuguese tax regime issues related with business income taxation, so that, a reform can be carried out in such way that it brings greater competitivness and positive exposure to Portugal.
Description
Keywords
IRS IRC Portugal Alemanha Luxemburgo Bélgica Paises Baixos Rendimento empresarial Germany Corporate income Luxemburg Belgium Netherlands