This study was carried out as part of the Master's Dissertation in Tax Law at Universidade Católica Portuguesa, Lisbon, supervised by Miguel Gonçalves Correia, in order to analyze the potential of the Corporate Income Tax to influence business risk, based on the treatment of tax losses; the deductibility of financing interest; and the provision for increased deductions and accelerated depreciation in the context of R&D investments. According to existing experience, entrepreneurial risk should be encouraged, given the positive externalities it brings. However, this incentive should not be unreasonable, given the consequences that excessive risk can have. Indeed, bearing in mind the lessons of the past, risk may need, in certain cases, to be discouraged. Therefore, a comprehensive analysis of the issues at hand is suggested, examining the tendency of the legislator in Portugal and, where possible, in other countries. This analysis should focus on the policies developed from a fiscal perspective since 2010. Based on the study and deliberations made, the intention is to withdraw appropriate conclusions and provide measures for implementation in Portuguese tax policy, unless a better understanding arises.
Date of Award | 24 Apr 2025 |
---|
Original language | Portuguese |
---|
Awarding Institution | - Universidade Católica Portuguesa
|
---|
Supervisor | Miguel Correia (Supervisor) |
---|
O IRC e o risco empresarial: prejuízos fiscais, juros de financiamento, deduções majoradas e amortizações aceleradas em I&D
Pereira, M. B. R. (Student). 24 Apr 2025
Student thesis: Master's Thesis