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Comparação da influência da política fiscal no crescimento económico na região autónoma da Madeira e em Portugal continental
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Orientador(es)
Resumo(s)
O impacto dos impostos no crescimento económico tem sido amplamente discutido.
A literatura apresentada sobre este tema mostra conclusões ambíguas, alguns estudos
indicam que os impostos impactam o crescimento económico, enquanto outros não
identificam nenhum impacto relevante.
Este trabalho visa analisar os efeitos da política fiscal de diferenciação de taxas dos
principais impostos na Região Autónoma da Madeira (RAM) face a Portugal Continental,
no crescimento económico mais especificamente o Produto Interno Bruto per capita (PIB
p.c.). Para tal, foram recolhidos dados referentes ao período de 1996 a 2022 para Portugal
Continental e para a RAM, e foi desenvolvido um modelo de regressão múltipla para
avaliar a relação entre a diferenciação de taxas e o PIB p.c..
As conclusões do presente estudo mostram que existe uma relação negativa entre o
diferencial da taxa estatutária agregada de IRC e o diferencial do crescimento do PIB p.c.
entre as duas regiões. Isto indica que um aumento do diferencial de IRC beneficia o
crescimento do PIB p.c. da RAM. Além disso, tanto o diferencial da taxa normal do IVA
como o diferencial da taxa estatutária máxima de IRS têm uma relação negativa não
significativa com o diferencial do crescimento do PIB p.c. entre as duas regiões.
The impact of taxes on economic growth has been widely discussed. The literature presented on this subject shows ambiguous conclusions, with some studies indicating that taxes have an impact on economic growth, while others do not identify any relevant impact. This work aims to analyze the effects of the fiscal policy of differentiating the rates of the main taxes in the Autonomous Region of Madeira compared to Portugal, on economic growth, more specifically the Gross Domestic Product per capita (GDP p.c.). To this end, data was collected for the period 1996 to 2022 for mainland Portugal and the Autonomous Region of Madeira, and a multiple regression model was developed to assess the relationship between rate differentiation and GDP p.c.. The conclusions of this study show that there is a negative relationship between the aggregate statutory CIT rate differential and the GDP p.c. growth differential between the two regions. This indicates that an increase in the CIT differential benefits the growth of GDP p.c. in the Autonomous Region of Madeira. In addition, both the VAT standard rate differential and the PIT maximum statutory rate differential have a non-significant negative relationship with the GDP p.c. growth differential between the two regions.
The impact of taxes on economic growth has been widely discussed. The literature presented on this subject shows ambiguous conclusions, with some studies indicating that taxes have an impact on economic growth, while others do not identify any relevant impact. This work aims to analyze the effects of the fiscal policy of differentiating the rates of the main taxes in the Autonomous Region of Madeira compared to Portugal, on economic growth, more specifically the Gross Domestic Product per capita (GDP p.c.). To this end, data was collected for the period 1996 to 2022 for mainland Portugal and the Autonomous Region of Madeira, and a multiple regression model was developed to assess the relationship between rate differentiation and GDP p.c.. The conclusions of this study show that there is a negative relationship between the aggregate statutory CIT rate differential and the GDP p.c. growth differential between the two regions. This indicates that an increase in the CIT differential benefits the growth of GDP p.c. in the Autonomous Region of Madeira. In addition, both the VAT standard rate differential and the PIT maximum statutory rate differential have a non-significant negative relationship with the GDP p.c. growth differential between the two regions.
Descrição
Palavras-chave
Crescimento Económico PIB p.c. Portugal RAM IRC IRS IVA Economic Growth GDP RAM CIT PIT VAT
Contexto Educativo
Citação
Quintal, Cátia Liliana Campos (2024). “Comparação da influência da política fiscal no crescimento económico na região autónoma da Madeira e em Portugal continental”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão