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Advisor(s)
Abstract(s)
O objeto da realização do presente trabalho incide sobre a análise da forma jurídica mais apropriada que a empresa pode assumir, sendo a sua escolha o primeiro problema e uma das mais importantes que surge a um sujeito quando este pretende exercer uma atividade económica. Porém, dependendo da forma jurídica escolhida anteriormente, serão diferentes os rumos que a empresa pode seguir, uma vez que o enquadramento legal e as respetivas consequências serão distintas, nomeadamente, na responsabilidade pelas dívidas da sociedade e no regime jurídico fiscal.
Perante a importância desta questão, pretendemos demonstrar que o planeamento fiscal é possível e desejável em empresas de pequena e média dimensão. Para tal, apresentamos um estudo no qual iremos utilizar casos práticos destinados a ilustrar o impacto a nível fiscal da escolha do regime jurídico nas pequenas empresas. Os mesmos terão como objetivo aferir se é fiscalmente mais vantajoso constituir uma Sociedade Unipessoal por Quotas ou desenvolver a atividade como Empresário em Nome Individual, dilema com o qual os empresários e os contabilistas que os auxiliam muitas vezes se debatem.
Deste modo, o objetivo deste trabalho será demonstrar, para cada um dos casos práticos, a forma jurídica que, no seu conjunto - atividade empresarial e contexto pessoal do empresário – tenha uma carga fiscal mais leve para as pequenas empresas.
To choose the most appropriate legal form which the company can assume, is the first big decision and one of the most important problems that arises when a person intends to begin an economic activity. However, depending on the legal form chosen above, the direction the company can follow will be different, since the legal framework and the consequences will be different, namely in the responsibility for the company's debts and in the tax legal regime. Given the importance of this issue, we intend to demonstrate that tax planning is possible and desirable in small and medium-sized enterprises. We present a study in which practical cases will be used to illustrate the fiscal impact of the choice of legal regime in small enterprises. They will have as objective to assess if it is fiscally more advantageous to establish as Single-Member Limited Company or to develop the activity as Sole Trader Business, a dilemma with which businessmen and accountants who help them often struggle. In this way, the propose of this work will be to demonstrate, for each of the practical cases, the legal form that, as a whole - business activity and personal context of the entrepreneur - has a lighter tax burden for small companies.
To choose the most appropriate legal form which the company can assume, is the first big decision and one of the most important problems that arises when a person intends to begin an economic activity. However, depending on the legal form chosen above, the direction the company can follow will be different, since the legal framework and the consequences will be different, namely in the responsibility for the company's debts and in the tax legal regime. Given the importance of this issue, we intend to demonstrate that tax planning is possible and desirable in small and medium-sized enterprises. We present a study in which practical cases will be used to illustrate the fiscal impact of the choice of legal regime in small enterprises. They will have as objective to assess if it is fiscally more advantageous to establish as Single-Member Limited Company or to develop the activity as Sole Trader Business, a dilemma with which businessmen and accountants who help them often struggle. In this way, the propose of this work will be to demonstrate, for each of the practical cases, the legal form that, as a whole - business activity and personal context of the entrepreneur - has a lighter tax burden for small companies.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Fotma jurídica Empresário em nome individual Sociedade unipessoal por quotas Carga fiscal Single member company Tax burden Sole trader business Legal form