Regime simplificado de tributação para empresas

: proposta de um novo regime para o caso português

Abstract

The subject of this dissertation focuses on the Simplified Taxation Regime (STR), initially introduced in 2001 by Law 30-G/2000, of 29 December. The main objective of this study is the critical analysis of the regime in force, evaluating its pertinence, its strengths and weaknesses, using, in part, the critical opinion of authors. The analysis of a regime that was presumed to have a high added value for the Portuguese businesses, as this is almost entirely composed of micro, small and medium enterprises (SME), revealed serious problems and bad practices associated with it. In this sense, we proceeded to the analysis of the STR as an integral part of the Tax Law in order to understand if the flaws identified put its existence in question. The RST is a special regime that was created with a view to tax simplification, however, it does not provide any type of simplification and is essentially considered a tax planning tool with the aim of reducing the tax payable. It was possible to conclude that the regime is obsolete, being more beneficial a real taxation of income that respects the Constitutional Principle of the Ability to Pay. Additionally, a serious incompatibility between simplification and tax compliance was verified. Given that the STR fails in its objective, its existence becomes redundant and therefore the revocation of the regime is proposed.

Date of Award	11 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)