At the societies’ level the evolution of taxation has been target of public discussion, having stepped on some issues, particularly in terms of autonomous taxation. However, it is our perception that autonomous taxation has not received the necessary attention by the tax doctrine, since it merely point out its main objective, that is, to raise tax revenues, without considering the purpose and nature by which it was created. Therefore, with this thesis, we aim to clarify and contribute to the understanding of the concept of autonomous taxation and clarify why it continues to be part of the Corporate Income Tax Code. We aim primarily to identify some historical elements that allow us to frame the autonomous taxation within the tax policy, through the study of taxes and contributions that led to autonomous taxation, to determine how it have progressed over time in order to understand how were lost the characteristics that defined it. We also consider the parallelism between the autonomous taxation and VAT, where we highlight common objectives to prevent abuse by taxpayers. Additionally, we pretend to analyse the evolution of these taxes with a quantitative analysis of the weight of autonomous taxation in the Portuguese State revenue. We have verified that autonomous taxation, taking into account its evolution, can be regarded as an independent taxation of CIT, since it fails to respect the purpose for which was created.
Date of Award | 19 Jan 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Paulo Alves (Supervisor) |
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- Autonomous taxation
- CIT
- Evolution
- Parallelism
Tributações autónomas em IRC: evolução recente
Santos, C. D. M. A. F. D. (Student). 19 Jan 2016
Student thesis: Master's Thesis