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Abstract(s)
A globalização empresarial na última década tem vindo a registar um crescimento
exponencial, logo é preciso encontrar soluções de forma a melhorar a competitividade das
empresas portuguesas. Perante este desafio permanente temos como custo acrescido a carga
fiscal elevada que incide sobre os rendimentos. Para tal é necessário recorrer a conceitos
como o planeamento fiscal, que tem cada vez mais um papel fundamental no dia a dia
empresarial. Como forma de redução da carga fiscal as empresas tendem a recorrer a
benefícios fiscais de modo a rentabilizar os seus negócios.
A presente dissertação visa estudar o impacto dos benefícios fiscais nas Pequenas e Médias
Empresas em Portugal pertencentes ao setor têxtil do norte de Portugal. Numa primeira
instância começará por se proceder a um enquadramento do sistema fiscal português, bem
como do conceito de benefício fiscal. O objetivo de investigação é o de perceber quais as
razões que levam as Pequenas e Médias Empresas a utilizar benefícios fiscais em Portugal.
Para isso realizou-se uma análise temporal do uso dos benefícios fiscais para o período de
2021.
A metodologia utilizada foi quantitativa, tendo por base a recolha de dados disponíveis no
portal das Finanças, Instituto Nacional de Estatística e na base de dados SABI (System
Analysis of Iberian Sheet). Após a recolha dos dados, recorreu-se ao software SPSS
(Statistical Package for the Social Sciences) de forma a testar as correlações entre as
variáveis definidas.
Os resultados obtidos evidenciam a existência de correlações estatisticamente significativas
entre as variáveis em estudo no período de tributação em análise. Uma das limitações do
estudo empírico é a existência de outros benefícios fiscais em sede de IRC que poderiam ter
sido abordados, contudo apenas foram destacados os mais utilizados e relevantes.
A presente dissertação clarifica e incentiva o uso de benefícios fiscais, visto estes serem
extremamente importantes para o desenvolvimento empresarial em Portugal.
Business globalization in the last decade has been registering an exponential growth, so it is necessary to find solutions in order to improve the competitiveness of Portuguese companies. Faced with this permanent challenge, we have the added cost of the high tax burden on their income. To do so, it is necessary to follow the concepts of how to think about taxation, which is increasingly playing a fundamental role in day-to-day business. As a way of reducing the tax burden, companies tend to have recurring tax effects in order to monetize their businesses. The present work aims to study the impact of tax benefits on Small and Medium Enterprises in Portugal in the textile sector in northern Portugal. In the first instance encouraged by a framework of the Portuguese tax system, as well as the concept of tax benefits. Then, aiming to understand the reasons that lead Small and Medium-Sized Companies to use tax benefits in Portugal, the objective is to elaborate a temporal analysis of their use. The methodology used will be quantitative, based on the collection of data available on the Finance portal, National Institute of Statistics and SABI (System Analysis of Iberian Sheet). After collecting the data, it is intended to run through the SPSS software (Statistical Package for the Social Sciences) in order to carry out correlations between the variables under analysis. The results show that there are statistically significant correlations between the variables under study during the tax period in question. One of the limitations of the empirical study is the existence of other IRC tax benefits that could have been addressed, but only the most used and relevant were highlighted. This dissertation clarifies and encourages the use of tax benefits, as they are extremely important for business development in Portugal.
Business globalization in the last decade has been registering an exponential growth, so it is necessary to find solutions in order to improve the competitiveness of Portuguese companies. Faced with this permanent challenge, we have the added cost of the high tax burden on their income. To do so, it is necessary to follow the concepts of how to think about taxation, which is increasingly playing a fundamental role in day-to-day business. As a way of reducing the tax burden, companies tend to have recurring tax effects in order to monetize their businesses. The present work aims to study the impact of tax benefits on Small and Medium Enterprises in Portugal in the textile sector in northern Portugal. In the first instance encouraged by a framework of the Portuguese tax system, as well as the concept of tax benefits. Then, aiming to understand the reasons that lead Small and Medium-Sized Companies to use tax benefits in Portugal, the objective is to elaborate a temporal analysis of their use. The methodology used will be quantitative, based on the collection of data available on the Finance portal, National Institute of Statistics and SABI (System Analysis of Iberian Sheet). After collecting the data, it is intended to run through the SPSS software (Statistical Package for the Social Sciences) in order to carry out correlations between the variables under analysis. The results show that there are statistically significant correlations between the variables under study during the tax period in question. One of the limitations of the empirical study is the existence of other IRC tax benefits that could have been addressed, but only the most used and relevant were highlighted. This dissertation clarifies and encourages the use of tax benefits, as they are extremely important for business development in Portugal.
Description
Keywords
Incentivos fiscais Imposto sobre rendimento de pessoas coletivas Sistema fiscal Benefícios fiscais Planeamento fiscal Tax Incentives Tax benefits Tax planning Corporate income tax Tax system