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A fiscalidade no crescimento económico do país: a auditoria num contexto de redução do IRC
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Abstract(s)
Atualmente, os governos de muitos ordenamentos jurídicos experienciam a dificuldade de balancear o cumprimento dos objetivos impostos pela OCDE, ao nível da redução e da harmonização dos sistemas tributários, com a necessidade de atrair investimento externo que proporcione o crescimento económico e a promoção da competitividade mundial entre países.
Em Portugal, foram observados problemas neste âmbito, como a alta carga de impostos que afasta investidores, a complexidade do sistema fiscal e dificuldades de financiamento das empresas.
Ao contrário do Governo Português que apostou em altas taxas de imposto para gerar maior receita fiscal, na Irlanda acontece o seguinte: baixa carga fiscal que atrai grandes empresas para o seu território e com isso promove o seu crescimento económico.
Já a Hungria detém a menor taxa de IRC da Europa. Apresenta um crescimento económico interessante, no entanto o seu sistema fiscal é complexo e o Índice de Perceção de Corrupção elevado face à média da União Europeia.
A presente dissertação tem como objetivo perceber o impacto da redução da taxa de IRC e da presença de um sistema fiscal simplificado no crescimento económico do país. Para tal, são comparadas as taxas de IVA e IRC na Irlanda, Hungria e Portugal e respetiva evolução ao longo do tempo, bem como as receitas fiscais. É analisado o resultado da diminuição dos impostos na receita fiscal, na criação de um paraíso fiscal e na ocorrência de fraude e o papel do auditor num sistema fiscal simplificado.
Com o propósito de responder a estas questões, foi adotada a seguinte ordem de exposição: primeiramente uma breve análise a conceitos essenciais, aos sistemas fiscais português, irlandês e húngaro e aos impostos. Em seguida são identificadas as metodologias de investigação, anunciando a selecionada. Por fim, os últimos capítulos são de comparação de dados, análises de resultados e considerações finais.
Currently, the governments of many countries are experiencing difficulties in achieving the objectives imposed by the OECD in terms of reducing and harmonising taxes and in attracting foreign investment to their country. This investment fosters economic growth, promoting competitiveness between countries. In Portugal, a number of issues have been noted in this area, such as the high tax burden that repels investors, the complexity of the tax system and difficulties in financing companies, among others. Unlike the Portuguese government, which uses high tax burdens to generate more tax revenue, the opposite is happening in Ireland: a low tax burden that attracts large companies to its territory and thus promotes economic growth. Hungary, on the other hand, has the lowest corporate tax rate in Europe, interesting economic growth, but its tax system is complex and its Corruption Perception Index is high compared to the European Union average. The aim of this dissertation is to analyse the impact of a reduction in the corporate tax rate and the presence of a simplified tax system on the country's economic growth. To this purpose, the Value-Added Tax and Corporate Income Tax rates in Ireland, Hungary and Portugal are compared and their evolution over time, as well as their tax revenues. The result of lower taxes on tax revenue, the establishment of a tax haven, the occurrence of fraud and the role of the auditor in the presence of a simplified tax system are analysed. In order to answer these questions, the following order of exposition was adopted: first, a brief analysis of essential concepts, the Portuguese, Irish and Hungarian tax systems. The research methodologies are identified and the one selected is announced. Finally, the last chapters compare the data, analyse the results and give final considerations.
Currently, the governments of many countries are experiencing difficulties in achieving the objectives imposed by the OECD in terms of reducing and harmonising taxes and in attracting foreign investment to their country. This investment fosters economic growth, promoting competitiveness between countries. In Portugal, a number of issues have been noted in this area, such as the high tax burden that repels investors, the complexity of the tax system and difficulties in financing companies, among others. Unlike the Portuguese government, which uses high tax burdens to generate more tax revenue, the opposite is happening in Ireland: a low tax burden that attracts large companies to its territory and thus promotes economic growth. Hungary, on the other hand, has the lowest corporate tax rate in Europe, interesting economic growth, but its tax system is complex and its Corruption Perception Index is high compared to the European Union average. The aim of this dissertation is to analyse the impact of a reduction in the corporate tax rate and the presence of a simplified tax system on the country's economic growth. To this purpose, the Value-Added Tax and Corporate Income Tax rates in Ireland, Hungary and Portugal are compared and their evolution over time, as well as their tax revenues. The result of lower taxes on tax revenue, the establishment of a tax haven, the occurrence of fraud and the role of the auditor in the presence of a simplified tax system are analysed. In order to answer these questions, the following order of exposition was adopted: first, a brief analysis of essential concepts, the Portuguese, Irish and Hungarian tax systems. The research methodologies are identified and the one selected is announced. Finally, the last chapters compare the data, analyse the results and give final considerations.
Description
Keywords
Auditoria Sistema fiscal Receita fiscal Imposto sobre o rendimento de pessoas coletivas Audit Fiscal system Tax revenue Corporate income tax