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Abstract(s)
Os incentivos fiscais assumem um papel importante na tomada de decisão de investimento. A sua atribuição permite que esses investimentos se traduzam numa redução ao pagamento de imposto sobre o rendimento empresarial. É unânime a importância do investimento num país, só assim é possível potenciar o seu desenvolvimento económico e social. Dessa forma, a atribuição de incentivos fiscais ao investimento são uma estratégia económica em que, através da fiscalidade, se procura melhorar a competitividade de um país.
Neste trabalho foi efetuada uma análise ao sistema fiscal e sistema de incentivos fiscais previstos em três países da União Europeia: Portugal, Espanha e Irlanda. Com base nesta análise, foram realizados quatro casos de estudo baseados nos incentivos fiscais previstos no Código Fiscal ao Investimento Português. Nestas análises, foram apuradas as taxas efetivas de imposto do três países. O principal objetivo é analisar a competitividade dos incentivos fiscais portugueses em comparação com os restantes países em estudo. Por outro lado, no final, foi feita uma breve análise aos montantes de Investimento Direto Estrangeiro dos três países. Esta análise teve como finalidade perceber se o país que apresenta melhores taxas efetivas de imposto consegue a maior atração de IDE.
Assim, os resultados demonstram que Portugal apresenta um regime de incentivos fiscais competitivo, no entanto, essa competitividade não se traduz na atração de IDE.
The tax incentives are an important part of investment decision making. The attribution of this incentives allows into a reduction in the payment of corporate income tax. The importance of the investment is unanimous in a country, only in this way it’s possible to boost economic and social development. The allocation of these incentives is an economic strategy, wich allows, through taxation, improve country’s competitiveness. In this document an analysis of the tax system and the tax incentive system in theree countries of Europe Union: Portugal, Spain and Ireland. Based on this analysis, four case studies were performed based on the tax incentives provided in the Portuguese Investment Tax Code. In these analyzes, the effective tax rates of the three countries were calculated. The main objective is to analyze the competitiveness of Portuguese tax incentives compared to the other countries under study. On the other hand, in the end, a brief analysis was made of the FDI amounts of the three countries. The purpose of this analysis was to understand whether the country with the highest effective tax rates achieved the greatest FDI attraction. Thus, the results show that Portugal has a competitive tax incentive regime, however, this competitiveness doesn’t translate into the attraction of FDI.
The tax incentives are an important part of investment decision making. The attribution of this incentives allows into a reduction in the payment of corporate income tax. The importance of the investment is unanimous in a country, only in this way it’s possible to boost economic and social development. The allocation of these incentives is an economic strategy, wich allows, through taxation, improve country’s competitiveness. In this document an analysis of the tax system and the tax incentive system in theree countries of Europe Union: Portugal, Spain and Ireland. Based on this analysis, four case studies were performed based on the tax incentives provided in the Portuguese Investment Tax Code. In these analyzes, the effective tax rates of the three countries were calculated. The main objective is to analyze the competitiveness of Portuguese tax incentives compared to the other countries under study. On the other hand, in the end, a brief analysis was made of the FDI amounts of the three countries. The purpose of this analysis was to understand whether the country with the highest effective tax rates achieved the greatest FDI attraction. Thus, the results show that Portugal has a competitive tax incentive regime, however, this competitiveness doesn’t translate into the attraction of FDI.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Incentivos fiscais Investimento IDE e Sistema fiscal Tax incentives Corporate income tax and tax system Investment