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O efeito redistributivo do IMT na coesão territorial
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Resumo(s)
A presente dissertação tem como principal objetivo avaliar se o Imposto Municipal sobre as Transmissões Onerosas de Imóveis (IMT) tem contribuído para a Coesão Territorial, que é uma incumbência constitucional do Estado Português. Nesse sentido, procurou-se compreender as dinâmicas territoriais das diversas dimensões da coesão territorial – económica, social e ambiental – e aferir como evoluiu a coesão das regiões. Paralelamente, analisou-se a receita do IMT, o seu efeito redistributivo e a forma como se relaciona com os indicadores selecionados para avaliar a coesão territorial. A análise considerou as 25 regiões NUTS III (versão 2013) e abrange o período temporal de 2011 a 2022. Os resultados obtidos evidenciam a existência de desequilíbrios territoriais na maioria dos indicadores, com particular incidência na dicotomia interior/litoral, ainda que alguns revelem sinais de convergência. Tais evidências não nos permite afirmar que Portugal tenha evoluído de forma consistente no sentido da coesão territorial plena. Relativamente ao IMT, os dados revelaram um acentuado desequilíbrio na distribuição da receita, beneficiando às áreas metropolitanas e o litoral. Esta tendência o qual tem se agravado ao longo dos anos, comprometendo a função do sistema fiscal e prossecução dos objetivos da coesão territorial.
This dissertation seeks to assess whether the “Imposto Municipal sobre as Transmissões Onerosas de Imóveis” has contributed to Territorial Cohesion, which is a constitutional mandate of the Portuguese State. To this end, the study sought to understand the territorial dynamics of the various dimensions of territorial cohesion – economic, social, and environmental – and to assess how cohesion has evolved across regions. In parallel, we examine the IMT revenue, its redistributive effects and its relationship with the selected indicators used to assess territorial cohesion. The analysis focuses on the 25 NUTS III regions (2013 classification) and covers the period from 2011 to 2022. The obtained results reveal the existence of territorial disparities in most of the indicators analyzed, with particular emphasis on the inland/coastal divide, although some indicators show signs of convergence. Such evidence does not allow us to conclude that Portugal has evolved consistently towards full territorial cohesion. Regarding the IMT, the data revealed a marked imbalance in the distribution of revenue, benefiting metropolitan and coastal areas. This trend has become increasingly accentuated over time, thereby undermining the redistributive role of the fiscal system and the pursuit of territorial cohesion objectives.
This dissertation seeks to assess whether the “Imposto Municipal sobre as Transmissões Onerosas de Imóveis” has contributed to Territorial Cohesion, which is a constitutional mandate of the Portuguese State. To this end, the study sought to understand the territorial dynamics of the various dimensions of territorial cohesion – economic, social, and environmental – and to assess how cohesion has evolved across regions. In parallel, we examine the IMT revenue, its redistributive effects and its relationship with the selected indicators used to assess territorial cohesion. The analysis focuses on the 25 NUTS III regions (2013 classification) and covers the period from 2011 to 2022. The obtained results reveal the existence of territorial disparities in most of the indicators analyzed, with particular emphasis on the inland/coastal divide, although some indicators show signs of convergence. Such evidence does not allow us to conclude that Portugal has evolved consistently towards full territorial cohesion. Regarding the IMT, the data revealed a marked imbalance in the distribution of revenue, benefiting metropolitan and coastal areas. This trend has become increasingly accentuated over time, thereby undermining the redistributive role of the fiscal system and the pursuit of territorial cohesion objectives.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresarias, ISEG, 2025.
Palavras-chave
Imposto Municipal sobre as Transmissões Onerosas de Imóvel Territorial Cohesion NUTS III Imposto Municipal sobre as Transmissões Onerosas de Imóvel Coesão Territorial NUTS III