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Os impostos sobre o rendimento: Portugal versus Cabo Verde
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| 2.25 MB | Adobe PDF |
Authors
Abstract(s)
Esta dissertação tem por tema os Impostos sobre o Rendimento das Pessoas Coletivas e objetivo identificar e analisar as semelhanças e as diferenças entre Portugal e Cabo Verde demonstrando em termos práticos, em qual destes dois países seria mais vantajoso, ao nível fiscal, desenvolver atividade.
Cabo Verde tem vindo a desenvolver-se muito principalmente devido a parcerias comerciais e económicas que tem com vários países. Portugal é um dos países com os quais Cabo Verde tem celebrado mais acordos, o que facilita muito as relações entre ambos.
Por esse motivo é importante analisar o que estes dois países têm em comum e o que os diferencia. Este trabalho retrata aspetos referentes à legislação existente em ambos os países no que concerne à tributação das pessoas coletivas.
Começamos por caraterizar as dimensões de cada um dos países, relativamente a dados estatísticos sobre a população, as empresas, as contas públicas, o que justifica as proporções dos impostos arrecadados por cada um desses países e o seu efeito nas receitas públicas.
Procedemos ainda, a uma análise comparativa dos códigos vigentes em ambos os países, tendo como objetivo identificar similitudes e divergências.
Desenvolvemos estudo empírico tomando como referência uma empresa cabo-verdiana enquadrada no regime geral de tributação com vista ao tratamento fiscal para determinação da matéria coletável até ao apuramento do imposto final com base na legislação em vigor em ambos os países. Para o efeito desenvolvemos diferentes cenários.
Concluímos que as empresas em Cabo Verde seguem um sistema muito semelhante ao utilizado em Portugal e que os códigos dos impostos sobre o rendimento das pessoas coletivas têm muito em comum denotando, no entanto, adaptações específicas à realidade económica de cada um destes países.
The aim of this dissertation is to identify and analyse the similarities and differences between Portugal and Cape Verde, based on the Corporate Income Taxes, and establish in practical terms which of these two countries it would be more advantageous to develop activity. In order to achieve such results was used real information obtained from a Company from Cape Verde. Cape Verde has been developing, mostly due to its commercial and economic partnerships with several countries. Portugal is one of the countries with which Cape Verde has signed more agreements, which greatly facilitates the relationship between the two. For that reason it’s of extreme importance to analyse what these two countries have in common and what sets them apart, regarding their corporate taxation. We start by characterizing the dimensions of each country, in terms of statistical data on population, business, public accounts, which justifies the proportions of taxes collected by each of these countries and the effect of these taxes on revenues. Additionally, a comparative analysis of the respective codes in force in the two countries was carried out, in order to identify similarities and divergences. Finally we have developed an empirical study based on a Cape Verdean company within the general taxation regime for the tax treatment to determine the taxable amount until the final tax is determined based on the legislation in force in both countries. For this purpose we have developed different scenarios. We conclude that companies in Cape Verde follow a system very similar to that used in Portugal and that corporate income tax codes have much in common in both countries, however they do show specific adaptations to the economic reality of each of these countries.
The aim of this dissertation is to identify and analyse the similarities and differences between Portugal and Cape Verde, based on the Corporate Income Taxes, and establish in practical terms which of these two countries it would be more advantageous to develop activity. In order to achieve such results was used real information obtained from a Company from Cape Verde. Cape Verde has been developing, mostly due to its commercial and economic partnerships with several countries. Portugal is one of the countries with which Cape Verde has signed more agreements, which greatly facilitates the relationship between the two. For that reason it’s of extreme importance to analyse what these two countries have in common and what sets them apart, regarding their corporate taxation. We start by characterizing the dimensions of each country, in terms of statistical data on population, business, public accounts, which justifies the proportions of taxes collected by each of these countries and the effect of these taxes on revenues. Additionally, a comparative analysis of the respective codes in force in the two countries was carried out, in order to identify similarities and divergences. Finally we have developed an empirical study based on a Cape Verdean company within the general taxation regime for the tax treatment to determine the taxable amount until the final tax is determined based on the legislation in force in both countries. For this purpose we have developed different scenarios. We conclude that companies in Cape Verde follow a system very similar to that used in Portugal and that corporate income tax codes have much in common in both countries, however they do show specific adaptations to the economic reality of each of these countries.
Description
Keywords
Imposto sobre rendimento das pessoas coletivas(irc) Imposto sobre rendimento das pessoas coletivas(irpc) Portugal(pt) Cabo Verde(cv)