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Advisor(s)
Abstract(s)
O desenvolvimento tecnológico e a globalização provocaram uma revolução em escala
mundial, promovendo a origem da economia digital. Neste âmbito, a aquisição de bens e de
serviços através do comércio eletrónico tem sido uma questão de grande relevo no
quotidiano das pessoas. Entretanto, este fenómeno causou uma significativa perda de
eficiência nos mecanismos tradicionais de cobrança de impostos, levando ao surgimento de
imensos desafios na tributação. Diante deste cenário, o presente trabalho tem como principal
objetivo responder à seguinte questão: “Quais são os desafios da tributação e dos sistemas
fiscais na economia digital, em sede de IVA?” para isso, realizar-se-á uma análise dos
seguintes pontos: (i) identificar os principais obstáculos em sede de IVA que o comércio
eletrónico enfrenta relativamente ao comércio tradicional; (ii) verificar a eficiência da
tributação no mundo digital e (iii) constatar se as leis e normas em vigor se encontram
adequadas e atualizadas diante das transações eletrónicas, com o intuito de possibilitar a
cobrança por parte dos governos. Objetiva-se também fazer a avaliação de um caso prático,
que contemplou a análise do papel do OSS como meio à disposição das Administrações
Tributárias na tributação do IVA, salientando a sua capacidade de adaptação à realidade do
comércio eletrónico e às tecnologias recentes. Para isso, foi aplicada uma metodologia de
investigação quantitativa, que consistiu numa pesquisa empírica. Os resultados indicam que
a implantação do novo regime em julho de 2021, facilitou o sistema, tornando-o mais
automatizado e menos burocrático. Verifica-se que este é um assunto que ainda não foi
totalmente esgotado, necessitando de ser mais discutido, pois como a economia digital é um
fenómeno relativamente recente e extremamente dinâmico, é essencial que a UE e os
governos dos respetivos EM continuem a desenvolver esta discussão com o intuito de
aperfeiçoar os mecanismos de tributação.
Technological development and globalization caused a revolution on a world scale, promoting the origin of the digital economy. In this context, the acquisition of goods and services through e-commerce has been a matter of great importance in people's daily lives. However, this phenomenon has caused a significant loss of efficiency in traditional tax collection mechanisms, leading to the emergence of immense taxation challenges. Given this scenario, the main objective of this paper is to answer the following question: "What are the challenges of taxation and tax systems in the digital economy, in terms of VAT?" to this end, an analysis of the following points will be carried out: (i) identify the main obstacles in terms of VAT that e-commerce faces in relation to traditional commerce; (ii) verifying the efficiency of taxation in the digital world and (iii) verifying whether the laws and regulations in force are adequate and updated regarding electronic transactions, in order to allow for collection by governments. The objective is also to evaluate a practical case, which included the analysis of the role of the OSS as a means at the disposal of Tax Administrations in the taxation of VAT, highlighting its ability to adapt to the reality of electronic commerce and recent technologies. For this, a quantitative research methodology was applied, which consisted of empirical research. The results indicate that the implementation of the new regime in July 2021 facilitated the system, making it more automated and less bureaucratic. It appears that this is an issue that has not been fully exhausted, and needs to be further discussed, as the digital economy is a relatively recent and extremely dynamic phenomenon, it is essential that the EU and the governments of the respective MS continue to develop this discussion with the aim of improving taxation mechanisms.
Technological development and globalization caused a revolution on a world scale, promoting the origin of the digital economy. In this context, the acquisition of goods and services through e-commerce has been a matter of great importance in people's daily lives. However, this phenomenon has caused a significant loss of efficiency in traditional tax collection mechanisms, leading to the emergence of immense taxation challenges. Given this scenario, the main objective of this paper is to answer the following question: "What are the challenges of taxation and tax systems in the digital economy, in terms of VAT?" to this end, an analysis of the following points will be carried out: (i) identify the main obstacles in terms of VAT that e-commerce faces in relation to traditional commerce; (ii) verifying the efficiency of taxation in the digital world and (iii) verifying whether the laws and regulations in force are adequate and updated regarding electronic transactions, in order to allow for collection by governments. The objective is also to evaluate a practical case, which included the analysis of the role of the OSS as a means at the disposal of Tax Administrations in the taxation of VAT, highlighting its ability to adapt to the reality of electronic commerce and recent technologies. For this, a quantitative research methodology was applied, which consisted of empirical research. The results indicate that the implementation of the new regime in July 2021 facilitated the system, making it more automated and less bureaucratic. It appears that this is an issue that has not been fully exhausted, and needs to be further discussed, as the digital economy is a relatively recent and extremely dynamic phenomenon, it is essential that the EU and the governments of the respective MS continue to develop this discussion with the aim of improving taxation mechanisms.
Description
Keywords
Economia digital IVA Tributação digital União Europeia Digital economy European Union VAT Digital taxation