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Há largos anos que a Madeira é reconhecida globalmente pelas suas caraterísticas
naturais. Contudo, nos últimos tempos, a Zona Franca da Madeira tem ganho maior
notoriedade devido aos incentivos fiscais oferecidos às empresas, o que as motiva a
considerar estabelecerem-se na Região.
Deste modo, e considerando as simililaridades apontadas por uma parte da doutrina entre
as caraterísticas fundamentais da Zona Franca da Madeira e as caraterísticas essenciais
dos paraísos fiscais, a Auditoria Tributária é uma ferramenta essencial para que o Estado
possa garantir que todas as empresas cumprem as suas obrigações fiscais.
Assim, esta dissertação tem como objetivo dar a conhecer o papel desempenhado pela
auditoria tributária na Zona Franca da Madeira, bem como estabelecer uma comparação
entre o regime fiscal em vigor e o dos paraísos fiscais para que se possa melhor
compreender as semelhanças existentes. Além disso, pretende-se perceber qual a função
exercida pela Sociedade de Desenvolvimento da Madeira, gestora do Centro
Internacional de Negócios da Madeira, também conhecido por Zona Franca da Madeira,
e quais as suas perspetivas futuras, considerando a iminência do fim do regime em vigor.
For many years, Madeira has been globally recognized for its natural characteristics. However, in recent times, the Madeira Free Trade Zone has gained greater notoriety due to the tax incentives offered to companies, motivating them to consider establishing themselves in the region. Thus, considering the similarities pointed out by some scholars between the fundamental characteristics of the Madeira Free Trade Zone and the essential characteristics of tax havens, Tax Auditing is an essential tool for the State to ensure that all companies meet their tax obligations. Therefore, this dissertation aims to highlight the role played by tax auditing in the Madeira Free Trade Zone, as well as to establish a comparison between the current tax regime and that of tax havens to better understand the existing similarities. Furthermore, it seeks to understand the function of the Madeira Development Society, which manages the Madeira International Business Centre, also known as the Madeira Free Trade Zone, and its future prospects considering the imminent end of the current regime.
For many years, Madeira has been globally recognized for its natural characteristics. However, in recent times, the Madeira Free Trade Zone has gained greater notoriety due to the tax incentives offered to companies, motivating them to consider establishing themselves in the region. Thus, considering the similarities pointed out by some scholars between the fundamental characteristics of the Madeira Free Trade Zone and the essential characteristics of tax havens, Tax Auditing is an essential tool for the State to ensure that all companies meet their tax obligations. Therefore, this dissertation aims to highlight the role played by tax auditing in the Madeira Free Trade Zone, as well as to establish a comparison between the current tax regime and that of tax havens to better understand the existing similarities. Furthermore, it seeks to understand the function of the Madeira Development Society, which manages the Madeira International Business Centre, also known as the Madeira Free Trade Zone, and its future prospects considering the imminent end of the current regime.
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Palavras-chave
Zona franca da Madeira Auditoria tributária Paraísos fiiscais Sociedade desenvolvimento da Madeira Madeira free trade zone Madeira development society Tax audit Tax havens