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Os paraísos fiscais e o seu impacto na economia dos países
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| 1.94 MB | Adobe PDF |
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Abstract(s)
A evidente dissertação tem como base o tema dos paraísos fiscais e propõem retratar uma análise ampla sobre o tema, focando as distintas taxas de IRC aplicadas nas diferentes jurisdições e o seu impacto económico.
O fenómeno dos paraísos fiscais tem sido percecionado como uma adversidade para a economia mundial, visto que a saída de capitais para outros territórios mais vantajosos evita a tributação nos países de origem. São apontados como uma das principais razões para as diversas diferenças verificados no crescimento dos países.
Em jeito de conclusão, este trabalho procura simplificar o ponto de vista e informar de forma inclusiva sobre o tema dos paraísos fiscais, fomentando uma melhor compreensão sobre alguns aspetos importantes sobre este conceito.
This Master’s Thesis is based on the theme of tax havens and presents a wide analysis about them, focusing essentially on the distinct corporate income tax rates (IRC) applied in different jurisdictions and their economic impact. The phenomenon of tax havens has been perceived as an adversity for the world economy, since they enable multinational corporations and individuals to espape the rule of law in the countries where they operate and live, and to pay less tax than they should in those countries. Tax havens are identified as one of the main reasons gor growth inequality between countries. In conclusion, this dissertation aims to simplify the point of view and provide inclusive information on the the subject of tax havens, promoting a better undertanding of some important aspects of this concept.
This Master’s Thesis is based on the theme of tax havens and presents a wide analysis about them, focusing essentially on the distinct corporate income tax rates (IRC) applied in different jurisdictions and their economic impact. The phenomenon of tax havens has been perceived as an adversity for the world economy, since they enable multinational corporations and individuals to espape the rule of law in the countries where they operate and live, and to pay less tax than they should in those countries. Tax havens are identified as one of the main reasons gor growth inequality between countries. In conclusion, this dissertation aims to simplify the point of view and provide inclusive information on the the subject of tax havens, promoting a better undertanding of some important aspects of this concept.
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Keywords
Paraísos fiscais Imposto Taxas de IRC Evasão fiscal Tax havens Tax IRC rates Tax evasion