Inequalities on Tax Effort of Personal Income Tax

Os sistemas tributários endossam a ideia da justiça na repartição do imposto e na diminuição das desigualdades na distribuição da riqueza pelo imposto de renda. Várias pesquisas defendem que a política tributária deve realizar uma redistribuição da renda mais justa, compatível com a ideia de justiça social, a equidade, a igualdade e a progressividade do imposto. Esta pesquisa demonstra que essa repartição do esforço fiscal no imposto de renda português não é justa nem atende aos níveis de renda. E que as desigualdades se têm agravado. As conclusões evidenciam tendências verificáveis eventualmente noutros países, nomeadamente no Brasil.info:eu-repo/semantics/publishedVersio

Essay about the restructuring of indirect tax system: socio‐economic analysis about the advantages and disadvantages of adopting a single rate in Portugal

O sistema comum de IVA adotado por todos os estados-membros da União Europeia, incluindo Portugal, compreende várias taxas (alíquotas) que tributam de forma diferenciada os bens e serviços sujeitos a este imposto. Do ponto de vista estritamente técnico, de controlo e de gestão, seria preferível a adoção de uma única taxa de imposto. Nesta pesquisa analisam-se as vantagens e os inconvenientes da adoção de um a taxa/alíquota única de IVA em Portugal. As conclusões genéricas são válidas não só para todos os estados-membros da União Europeia, mas também para todos os países que adotam o IVA ou impostos gerais sobre transações.info:eu-repo/semantics/publishedVersio

A tributação indireta sobre o consumo em sede de IVA. Um estudo de modelos alternativos de taxa de imposto

Tese de Doutoramento em Administração Pública, na especialidade de Administração e Políticas PúblicasUm dos temas mais discutidos da atualidade é a urgente necessidade da realização de uma possível reforma tributária do IVA. O combate à evasão e à fraude fiscal, a redução dos incentivos fiscais, dos subsídios e um orçamento apoiado na eficiência, simplicidade e neutralidade fiscal, são algumas das questões mais importantes e prioritárias para aumentar a arrecadação de receita. É necessário resolver o problema do défice público. Nesse sentido, torna-se assim imprescindível um debate aprofundado sobre uma possível reforma fiscal e sobre novos paradigmas de arrecadação de receita que se versem sobre dois elementos importantes: em primeiro lugar, sobre a definição da base de tributação (centrada nas vantagens e desvantagens da tributação geral sobre o consumo); e, em segundo lugar, sobre a definição e caraterísticas do sistema tributário (centrado no número de impostos a serem lançados, bem como os respetivos sistemas de arrecadação, incidência, caraterísticas, princípios, sujeitos passivos, regras de dedução e liquidação do imposto, isenções, etc.). Um dos objetivos da política pública fiscal é responder aos problemas relevantes. Enquanto instrumento público, visa a resolução dos problemas relativos à distribuição da carga fiscal, aos níveis de cobrança de receita, à eficiência da arrecadação de receita, à complexidade do sistema tributário e à neutralidade do imposto. São os problemas referentes à eficiência, simplicidade e neutralidade da gestão do imposto que foram tratados neste trabalho, na ótica das políticas públicas. Os académicos, os fiscalistas e a sociedade portuguesa em geral, concordam e consideram imprescindível recuperar as finanças públicas, no sentido de tonar o défice público mais sustentável, permitindo ao Estado voltar a investir novamente. Porém, é primordial encontrar um caminho que seja eficaz para realizar a reforma fiscal, cuja ideia central seja a simplificação, a neutralidade e a eficiência da cobrança do Imposto sobre o Valor Acrescentado.One of the most discussed topics today is the urgent need for a possible VAT tax reform. The fight against tax evasion and fraud, the reduction of tax incentives, subsidies and a budget based on efficiency, simplicity and fiscal neutrality are some of the most important and priority issues to increase revenue collection. The public deficit problem needs to be addressed. In this sense, an in-depth debate on a possible tax reform and on new revenue collection paradigms is therefore essential in two important facets: first, on the definition of the tax base (centered on the advantages and disadvantages of the general taxation on consumption); and, secondly, on the definition and characteristics of the tax system (centered on the number of taxes to be levied, its collection systems, impact, characteristics, principles, taxable persons, tax deduction and settlement rules, exemptions, etc.). One of the objectives of public fiscal policy is to respond to relevant problems. As a public instrument, it aims to solve problems related to the distribution of the tax burden, the levels of revenue collection, the efficiency of revenue collection, the complexity of the tax system and the neutrality of the tax. The problems related to the efficiency, simplicity and neutrality of tax management were the ones addressed in this work, from the perspective of public policies. Academics, inspectors and the Portuguese society in general, agree and consider it essential to recover public finances, in order to make the public deficit more sustainable and allow the State to invest again. However, it is essential to find an effective way to carry out a fiscal reform, whose central idea is the simplification, neutrality and efficiency in the collection of the Value Added Tax.N/

The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in Portugal

In this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.info:eu-repo/semantics/publishedVersio