As tributações autónomas em IRC

: Portugal e União Europeia : uma perspetiva comparativa

Abstract

Autonomous taxation has been subject to an extended debate on the Portuguese tax doctrine, by its contradiction with the Portuguese Constitution, as well as, with the taxation of the corporate income characteristics. This dissertation aims to analyse the autonomous taxation, its changes and problematic, as well as to investigate if other European Union countries apply autonomous taxation in a similar way or have policies with the same purpose. From the legislation and the doctrine analysed, it was verified that, from its beginnings until nowadays, autonomous taxation was a target of repeated changes, namely the enlargement of expenses subjected to this tax, as well as, the increase of rates. If, at first, these cases only referred to situations of real tax evasion, they quickly and precipitously covered a large range of expenses, whose situation of risk of evasion or dispensability was indeed more difficult to measure. From the comparative study carried out with Member States of the European Union, it was found that only one country, Bulgaria, applies autonomous taxation on business expenses. Certain countries do not allow the deduction of specific expenses, which in Portugal are subject to autonomous taxation (e.g. representation expenses). Nevertheless, countries who did not allow the deduction of vehicle expenses or allowances were not found. Therefore, Portugal is considered a rare case regarding autonomous taxation.

Date of Award	2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alexandre Pimenta Alves (Supervisor) & Ricardo Cunha (Supervisor)