A função fiscal como catalisador da rentabilidade das empresas
: o caso da empresa A

  • Pedro Fonseca Torres (Student)

Student thesis: Master's Thesis


The tax function plays a crucial role in the current business context. It proves to be a strategic pillar in organizations, capable of ensuring compliance with tax obligations as well as optimizing the tax burden. In this way, the tax function is seen as a crucial element for the sustainability and prosperity of a company. The purpose of this dissertation is to analyze the impact that the tax function, as a tool used by companies, has on investment decisions and how it contributes to stimulating it. Initially, the study comprises a theoretical framework about the tax benefits explored by the tax function, accompanied by a literature review on the subject. The methodology adopted was a case study, presenting the case of Company A, Lda. To answer the research question, in the practical component, information collected from it is analyzed. The results obtained from data analysis indicate that the tax function is positively associated with the company’s investment decisions, consisting of an important source of financing for business investment.
Date of Award14 Dec 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria Luisa Anacoreta Correia (Supervisor)


  • Tax benefits
  • Taxes
  • Tax planning
  • Tax savings


  • Mestrado em Auditoria e Fiscalidade

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