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Advisor(s)
Abstract(s)
A presente dissertação estuda os efeitos da aplicação de uma taxa proporcional aos rendimentos das pessoas singulares, nomeadamente ao nível do crescimento económico, despesa em serviços públicos como a saúde e a educação e desigualdades sociais.
A análise foi baseada em sete países da União Europeia que, desde o início do século XXI, têm faseadamente passado de taxas de tributação progressivas para taxas proporcionais.
O sistema de flat rate pode, teoricamente, trazer vantagens em termos de administração tributária e redução da complexidade, no emprego e no desempenho económico em geral. No entanto, foi possível verificar que estes sistemas também são conhecidos por serem menos redistributivos, isto é, concentram mais riqueza numa percentagem menor da população. Muitos países da Europa de Leste adotaram esta opção da flat rate, sendo que as desigualdades são notoriamente superiores face à média da União Europeia.
This study aims to analyze the effects of applying a flat rate to the personal income, for instance in terms of economic growth, expenditure on public services such as health and education and social inequalities. The analysis was based on seven countries in the European Union that since the early 2000s have adopted proportional rates rather than progressive tax rates. The flat rate system can, theoretically, bring advantages in terms of tax administration and compliance, employment and economic performance in general. However, it was verified that these systems are also known to be less redistributive, meaning that, they concentrate more wealth in a smaller percentage of the population. Many countries in Eastern Europe have adopted this flat rate option, with inequalities particularly higher than the European Union average.
This study aims to analyze the effects of applying a flat rate to the personal income, for instance in terms of economic growth, expenditure on public services such as health and education and social inequalities. The analysis was based on seven countries in the European Union that since the early 2000s have adopted proportional rates rather than progressive tax rates. The flat rate system can, theoretically, bring advantages in terms of tax administration and compliance, employment and economic performance in general. However, it was verified that these systems are also known to be less redistributive, meaning that, they concentrate more wealth in a smaller percentage of the population. Many countries in Eastern Europe have adopted this flat rate option, with inequalities particularly higher than the European Union average.
Description
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
taxa proporcional fiscalidade progressividade imposto sobre o rendimento singular flat rate taxation progressivity tax on personal income
Pedagogical Context
Citation
Serralheiro, Alexandre Manuel Coutinho (2020). “Flat tax : uma análise comparativa entre países”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Publisher
Instituto Superior de Economia e Gestão