Tributações autónomas
: evolução e análise crítica

  • Eduarda Araújo Vilhena Albuquerque de Orey (Student)

Student thesis: Master's Thesis

Abstract

In this thesis will be analyzed the autonomous taxation covered by corporate income tax code, due to its complexity, volume, and tax singularity. Autonomous taxation of expenses began in 1990 to avoid fiscal fraud, through potential incomes masked as a cost. As a result of, the legislator decides to tribute some expenses that may not constitute charges incurred for the benefit of the company. Nowadays, the Portuguese government has been received high revenues from autonomous taxation because of the extensive set of corporate expenses selected. Even though, it is not the main purpose receive revenues. We conclude that the max of relative weight that autonomous taxation reached, in the total amount of corporate income tax, was 40%, due to the crisis in 2011, this shows to us the resilience of this taxes in periods of lower tax revenue. In 2021 was 20%, it was lower, but still represents a large portion of the corporate expenses with taxes, that is why it is important to study them. The positive evolution in the legislative base raises questions about the consistency and complexity of this taxes. In this thesis, we will conclude that they are indeed complex, and greater complexity leads to increased tax evasion, resulting in incoherence. Nevertheless, we understand the decision made by the legislator to acknowledge these expenses. However, we hold a negative stance on various legal aspects, particularly the lack of clarity. Such lack may lead to litigation and impose additional costs on taxpayers.
Date of Award19 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria José Martins Lourenço da Fonseca (Supervisor)

Keywords

  • Autonomous taxation
  • Corporate income tax code
  • Legitimacy
  • Tax revenue
  • Jurisprudence

Designation

  • Mestrado em Auditoria e Fiscalidade

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