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Abstract(s)
O planeamento fiscal assume cada vez mais um papel importante para todas as organizações uma vez que o mesmo representa uma ferramenta de gestão que pode levar à redução da carga fiscal e consequentemente à criação de valor, potenciando o crescimento das empresas no mercado competitivo bem como o seu desempenho económico-social. Assim, como forma de planeamento fiscal, as empresas recorrem frequentemente à utilização de benefícios fiscais com o objetivo de utilizarem essa ferramenta de gestão para tentar encontrar formas e meios de pagar menos impostos, ou seja, de obter uma poupança fiscal. Torna-se assim fundamental para as empresas conhecer e compreender os benefícios fiscais que existem ao dispor da mesma, quer os previstos no Estatuto dos Benefícios Fiscais quer os previstos no Código Fiscal do Investimento, ou até em legislação avulsa.
Deste modo, a presente dissertação tem como foco principal o estudo de alguns benefícios fiscais em sede de IRC e a forma como os mesmos são utilizados pelas empresas cotadas na bolsa portuguesa, de modo a perceber qual o ganho que cada empresa obteve com o usufruto desses benefícios, analisando também o seu uso por parte das empresas portuguesas em geral, como meio de comparação. Foram também analisados alguns indicadores-chave que estão interligados com o usufruto dos benefícios fiscais, com o propósito de perceber de que modo esse usufruto é influenciado pelos indicadores-chave.
Os resultados alcançados evidenciam que as empresas amostrais que usufruíram de benefícios fiscais obtiveram, nos períodos de tributação em análise, uma poupança fiscal significativa, embora o número de empresas que usufruiu de qualquer benefício fiscal tenha sido reduzido.
Tax planning assumes an increasingly important role for all organizations since it represents a management tool that can lead to the reduction of the tax burden and consequently to the creation of value, enhancing the growth of companies in the competitive market as well as their economic and social performance. Thus, as a form of tax planning, companies often resort to the use of tax benefits in order to use this management tool to try to find ways and means to pay less tax, i.e., to obtain tax savings. It is therefore essential for companies to know and understand the tax benefits that are available to them, whether those provided in the Statute of Tax Benefits or those provided in the Investment Tax Code, or even in separate legislation. Thus, this dissertation has as its main focus the study of some corporate income tax benefits and how they are used by companies listed in the Portuguese stock exchange, in order to understand what each company gained by taking advantage of these benefits, and also to analyze their use by Portuguese companies in general, as a means of comparison. We have also analyzed some key indicators that are interconnected with the use of tax benefits, with the purpose of understanding how this use is influenced by key indicators. The results show that the sample firms that used tax benefits obtained significant tax savings in the tax periods under review, although the number of firms that used any tax benefit was small.
Tax planning assumes an increasingly important role for all organizations since it represents a management tool that can lead to the reduction of the tax burden and consequently to the creation of value, enhancing the growth of companies in the competitive market as well as their economic and social performance. Thus, as a form of tax planning, companies often resort to the use of tax benefits in order to use this management tool to try to find ways and means to pay less tax, i.e., to obtain tax savings. It is therefore essential for companies to know and understand the tax benefits that are available to them, whether those provided in the Statute of Tax Benefits or those provided in the Investment Tax Code, or even in separate legislation. Thus, this dissertation has as its main focus the study of some corporate income tax benefits and how they are used by companies listed in the Portuguese stock exchange, in order to understand what each company gained by taking advantage of these benefits, and also to analyze their use by Portuguese companies in general, as a means of comparison. We have also analyzed some key indicators that are interconnected with the use of tax benefits, with the purpose of understanding how this use is influenced by key indicators. The results show that the sample firms that used tax benefits obtained significant tax savings in the tax periods under review, although the number of firms that used any tax benefit was small.
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Keywords
Benefícios fiscais Planeamento fiscal Investimento IRC Euronext Lisbon Tax benefits Tax planning Investment