| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.21 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação de mestrado aborda a importância crucial da Auditoria Financeira na eficiente aplicação dos Benefícios Fiscais ao Investimento, concentrando-se nos setores da Indústria Hoteleira e da Indústria do Mobiliário em Portugal. O trabalho inicia com uma contextualização detalhada dos Benefícios Fiscais ao Investimento, descrevendo a sua tipologia e enquadrando a sua aplicação nos referidos setores industriais. Destacam-se especificamente os benefícios utilizados, como o Regime Fiscal de Apoio ao Investimento (RFAI) e a Dedução por Lucros Retidos e Reinvestidos (DLRR), examinando as suas características, âmbito de aplicação, investimentos relevantes, condições de acesso, benefícios fiscais associados, cumulações e exemplos práticos de aplicação. O estudo também aborda a evolução desses benefícios fiscais ao longo do período de 2019 a 2022.
Além disso, aprofunda a relevância da Auditoria Financeira e Tributária, iniciando com um enquadramento abrangente destes tipos de auditoria. Exploram-se minuciosamente os riscos inerentes à auditoria, incluindo o risco de controlo, de deteção e de incumprimento fiscal. Destaca-se, também, a importância da auditoria específica dos Benefícios Fiscais realizada pela Autoridade Tributária, com ênfase em modelos como o Anexo D da Modelo 22, particularmente relacionado com o RFAI e a DLRR.
Utilizou-se uma metodologia quantitativa, envolvendo a realização de um questionário distribuído a profissionais relevantes em ambos os setores.
Os resultados confirmam que a utilização dos benefícios fiscais tem um impacto positivo na competitividade das empresas, permitindo-lhes investir e modernizar-se. Além disso, as auditorias financeiras e tributárias revelaram-se fundamentais para garantir a correcta aplicação dos benefícios fiscais, mitigando riscos de não conformidade. Verificou-se também que empresas maiores e com profissionais mais experientes têm maior sucesso na implementação de boas práticas fiscais.
This master's thesis addresses the crucial importance of Financial Auditing in the efficient application of Tax Benefits to Investment, focusing on the sectors of the Hotel Industry and the Furniture Industry in Portugal. The work begins with a detailed contextualization of the Investment Tax Benefits, describing their typology and framing their application in the aforementioned industrial sectors. Specifically, the benefits used are highlighted, such as the Investment Support Tax Regime (RFAI) and the Deduction for Retained and Reinvested Profits (DLRR), examining their characteristics, scope of application, relevant investments, access conditions, associated tax benefits, cumulations and practical examples of application. The study also addresses the evolution of these tax benefits over the period from 2019 to 2022. In addition, it deepens the relevance of Financial and Tax Auditing, starting with a comprehensive framework of these types of audits. The risks inherent in auditing, including the risk of control, detection and tax non-compliance are thoroughly explored. It is also important to highlight the importance of the specific audit of Tax Benefits carried out by the Tax Authority, with emphasis on models such as Model 22 - Annex D, particularly related to RFAI and DLRR. A quantitative methodology was employed, involving the distribution of a questionnaire to relevant professionals in both sectors. The results confirm that the use of tax benefits has a positive impact on companies' competitiveness, allowing them to invest and modernize. In addition, financial and tax audits proved to be fundamental in ensuring the correct application of tax benefits, mitigating the risks of non-compliance. It was also found that larger companies with more experienced professionals are more successful in implementing good tax practices.
This master's thesis addresses the crucial importance of Financial Auditing in the efficient application of Tax Benefits to Investment, focusing on the sectors of the Hotel Industry and the Furniture Industry in Portugal. The work begins with a detailed contextualization of the Investment Tax Benefits, describing their typology and framing their application in the aforementioned industrial sectors. Specifically, the benefits used are highlighted, such as the Investment Support Tax Regime (RFAI) and the Deduction for Retained and Reinvested Profits (DLRR), examining their characteristics, scope of application, relevant investments, access conditions, associated tax benefits, cumulations and practical examples of application. The study also addresses the evolution of these tax benefits over the period from 2019 to 2022. In addition, it deepens the relevance of Financial and Tax Auditing, starting with a comprehensive framework of these types of audits. The risks inherent in auditing, including the risk of control, detection and tax non-compliance are thoroughly explored. It is also important to highlight the importance of the specific audit of Tax Benefits carried out by the Tax Authority, with emphasis on models such as Model 22 - Annex D, particularly related to RFAI and DLRR. A quantitative methodology was employed, involving the distribution of a questionnaire to relevant professionals in both sectors. The results confirm that the use of tax benefits has a positive impact on companies' competitiveness, allowing them to invest and modernize. In addition, financial and tax audits proved to be fundamental in ensuring the correct application of tax benefits, mitigating the risks of non-compliance. It was also found that larger companies with more experienced professionals are more successful in implementing good tax practices.
Description
Keywords
Benefícios fiscais Investimento Auditoria financeira IRC RFAI DLRR Tax benefits Investment Financial audit