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O impacto dos benefícios fiscais aos territórios do interior no crescimento económico
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Os benefícios fiscais constituem instrumentos de política fiscal utilizados pelo Estado com o propósito de alcançar determinados objetivos extrafiscais, os quais justificam a despesa fiscal associada à sua concessão. Assim, têm um carácter excecional e, para além de serem criados para tutelar interesses públicos extrafiscais, devem ser superiores aos da própria tributação que impedem. Neste sentido, procuram proteger determinados valores sociais e culturais ou, ainda, incentivar determinadas atividades e comportamentos considerados relevantes para o desenvolvimento do país. Este estudo tem como objetivo avaliar se o desenvolvimento regional, objetivo extrafiscal dos benefícios fiscais previstos no artigo 41.º-B do Estatuto dos Benefícios Fiscais (EBF), está a ser alcançado. Para a realização desta investigação foram utilizados dados em painel das unidades administrativas de Portugal Continental, classificadas de acordo com o terceiro nível da Nomenclatura das Unidades Territoriais para Fins Estatísticos (NUTS III), que beneficiaram dos benefícios fiscais em estudo, assim como das NUTS III que destes não beneficiaram, no período 2012-2022. Os resultados obtidos sugerem que os benefícios fiscais previstos no artigo 41.º-B do EBF contribuem para um crescimento económico das regiões que deles beneficiaram. No entanto, numa análise comparativa das regiões que beneficiaram destes benefícios fiscais com as restantes regiões, foi observado que essa relação não se verifica, indicando que os seus efeitos poderão depender dos contextos territoriais específicos. Esta investigação contribui para colmatar a escassez de estudos sobre a eficácia dos benefícios fiscais associados ao desenvolvimento regional, reforçando a importância de uma reavaliação quanto à continuidade e reformulação da política fiscal nesta área, especialmente considerando o seu impacto aparentemente pouco expressivo.
Tax benefits are fiscal policy instruments used by the State with the purpose of achieving certain non-fiscal objectives, which justify the fiscal expenditure associated with their granting. Thus, they are exceptional and, in addition to being created to protect non-fiscal public interests, they must be superior to those of the taxation itself that they prevent. In this sense, they seek to protect certain social and cultural values or even encourage certain activities and behaviors considered relevant to the country's development. This study aims to assess whether regional development, the non-fiscal objective of the tax benefits provided for in article 41-B of the Estatuto dos Benefícios Fiscais (Statute of Tax Benefits) is being achieved. To carry out this research, panel data were used from the administrative units of mainland Portugal, classified according to the third level of the Nomenclature of Territorial Units for Statistics (NUTS III) that benefited from the tax benefits under study, as well as from NUTS III that did not benefit from them for the period 2012-2022. The results obtained suggest that the tax benefits of article 41-B of the Statute of Tax Benefits contribute to the economic growth of the regions that benefited from them. However, in a comparative analysis of the regions that benefited from these tax benefits with the other regions, it was observed that this relationship does not exist, indicating that its effects may depend on the specific territorial contexts. This research contributes to fill the lack of studies on the effectiveness of tax benefits associated with regional development, reinforcing the importance of a reassessment of the continuity and reformulation of tax policy in this area, especially considering its apparently insignificant impact.
Tax benefits are fiscal policy instruments used by the State with the purpose of achieving certain non-fiscal objectives, which justify the fiscal expenditure associated with their granting. Thus, they are exceptional and, in addition to being created to protect non-fiscal public interests, they must be superior to those of the taxation itself that they prevent. In this sense, they seek to protect certain social and cultural values or even encourage certain activities and behaviors considered relevant to the country's development. This study aims to assess whether regional development, the non-fiscal objective of the tax benefits provided for in article 41-B of the Estatuto dos Benefícios Fiscais (Statute of Tax Benefits) is being achieved. To carry out this research, panel data were used from the administrative units of mainland Portugal, classified according to the third level of the Nomenclature of Territorial Units for Statistics (NUTS III) that benefited from the tax benefits under study, as well as from NUTS III that did not benefit from them for the period 2012-2022. The results obtained suggest that the tax benefits of article 41-B of the Statute of Tax Benefits contribute to the economic growth of the regions that benefited from them. However, in a comparative analysis of the regions that benefited from these tax benefits with the other regions, it was observed that this relationship does not exist, indicating that its effects may depend on the specific territorial contexts. This research contributes to fill the lack of studies on the effectiveness of tax benefits associated with regional development, reinforcing the importance of a reassessment of the continuity and reformulation of tax policy in this area, especially considering its apparently insignificant impact.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025
Palavras-chave
Tax Benefits Economic Growth Tax Expenditure Regional Development Territorial Cohesion Benefícios Fiscais Crescimento Económico Despesa Fiscal Desenvolvimento Regional Coesão Territorial