Loading...
Publication
O impacto dos benefícios e incentivos fiscais no resultado líquido das IPSS: o caso da AIPAR
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.81 MB | Adobe PDF |
Abstract(s)
A evolução do contexto do país e do mundo origina cada vez mais fontes de distúrbio no bem-estar dos cidadãos. Consequentemente, o peso do Setor Não Lucrativo na economia e na sociedade em geral tem sido cada vez mais preponderante. Dado que estas entidades não têm como objetivo a obtenção de lucro, apresentam um maior grau de dificuldade no seu financiamento, dependendo, essencialmente, de apoios e subsídios governamentais e de outros entes públicos, de doações de terceiros e de possíveis receitas próprias que consigam obter através da venda de produtos ou prestação de serviços. Verifica-se que a existência de benefícios e incentivos fiscais concedidos pelo Estado a estas entidades representa também uma importante vertente na sustentabilidade das mesmas. A presente dissertação tem como objetivo estudar o impacto destes benefícios e incentivos fiscais no resultado líquido das Instituições Particulares de Solidariedade Social, as entidades com maior representatividade no Setor Não Lucrativo. O estudo consistiu, inicialmente, numa revisão da literatura existente sobre o tema, e posterior exposição do enquadramento tributário destas entidades, com base na legislação atualizada. Foi adotada a metodologia do estudo de caso, apresentando o caso da Associação de Proteção à Rapariga e à Família, sediada em Faro. A investigação permitiu concluir que, pese embora a legislação se encontre dispersa e seja considerada complexa, a associação usufruiu dos benefícios e incentivos fiscais colocados à sua disposição quase na totalidade. Além disto, concluiu-se que os benefícios e incentivos fiscais concedidos pelo Estado representam uma importante fonte de financiamento para a associação, fulcral para a sustentabilidade da mesma.
The evolution of the context of the country and the world originates an increasing number of sources of disturbance in the well-being of citizens. Consequently, the weight of the Non-Profit Sector in the economy and in society in general has been increasingly preponderant. Since these entities do not aim to obtain profit, they present greater difficulty in financing, depending, essentially, on government and other public entities support and subsidies, on donations from third parties and possible own income that they can obtain through the sale of products or provision of services. That said, it appears that the existence of benefits and tax incentives granted by the State to these entities also represents an important aspect in their sustainability. This dissertation aimed to study the impact of these tax benefits and incentives on the net income of Private Social Solidarity Institutions, the entities with the greatest representation in the Non-Profit Sector. The study consisted initially of a review of the existing literature on the subject, and subsequent exposure of the tax framework of these entities, based on the updated legislation. For the methodology it was adopted the case study, presenting the case of AIPAR, an association based in Faro. The investigation led to the conclusion that, although the legislation is dispersed and considered complex, the association used the benefits and tax incentives made available to it almost in full. In addition, it was concluded that the benefits and tax incentives granted by the State represent an important source of funding for the association, crucial to its sustainability.
The evolution of the context of the country and the world originates an increasing number of sources of disturbance in the well-being of citizens. Consequently, the weight of the Non-Profit Sector in the economy and in society in general has been increasingly preponderant. Since these entities do not aim to obtain profit, they present greater difficulty in financing, depending, essentially, on government and other public entities support and subsidies, on donations from third parties and possible own income that they can obtain through the sale of products or provision of services. That said, it appears that the existence of benefits and tax incentives granted by the State to these entities also represents an important aspect in their sustainability. This dissertation aimed to study the impact of these tax benefits and incentives on the net income of Private Social Solidarity Institutions, the entities with the greatest representation in the Non-Profit Sector. The study consisted initially of a review of the existing literature on the subject, and subsequent exposure of the tax framework of these entities, based on the updated legislation. For the methodology it was adopted the case study, presenting the case of AIPAR, an association based in Faro. The investigation led to the conclusion that, although the legislation is dispersed and considered complex, the association used the benefits and tax incentives made available to it almost in full. In addition, it was concluded that the benefits and tax incentives granted by the State represent an important source of funding for the association, crucial to its sustainability.
Description
Keywords
Setor não lucrativo IPSS Benefícios e incentivos fiscais Financiamento Resultado líquido