As empresas utilizam a distribuição de dividendos como um meio para obterem benefícios fiscais?

Abstract

The sophistication of the fiscal state is the result of the new requirements imposed by society today. In order to track progress and the requirements of a globalized world, the approach of the taxpayer on the status has been changed. Taxpayers have come to follow lawful or unlawful instruments by decreasing their subjection to tax burden through increasingly complex schemes, hindering the work of the authorities responsible for combating fraud and tax evasion. This dissertation aims to certify the propensity of taxpayers to abusive tax planning practices, encouraging the attainment of tax advantages and, for that, using as a vehicle for measuring the distribution of dividends. In this sense, it is intended to capture the effect associated with the tax assessed for the distribution of dividends, when demobilization of investment income for countries with preferential tax regimes compared to the Portuguese and European context.

Date of Award	10 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor) & Ricardo Cunha (Co-Supervisor)