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TransparĂȘncia fiscal : um estudo centrado no sujeito passivo
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Advisor(s)
Abstract(s)
O regime tributĂĄrio denominada transparĂȘncia fiscal, Ă© um regime especial e obrigatĂłrio de tributação do rendimento de um dado universo de pessoas coletivas: sociedades e agrupamentos econĂłmicos.
Foi introduzido no sistema fiscal portuguĂȘs pela reforma da tributação do rendimento dos anos oitenta do sĂ©culo XX.
NĂŁo obstante serem cada vez em maior nĂșmero as pessoas coletivas abrangidas por este regime, ele continua sendo objeto de reduzida atenção por parte do legislador, da doutrina e dos fiscalistas e envolto em mitos que pretendemos aqui desconstruir. Acreditamos que a sua melhor compreensĂŁo, traduzida num olhar global das normas jurĂdicas -fiscais e extra fiscais- que o regulam, aproveitarĂĄ, quer aos muitos cidadĂŁos contribuintes a ele sujeitos, quer Ă administração fiscal, ao permitir Ă queles diminuir custos de cumprimento e mesmo o montante do tributo, fruto de um mais esclarecido conhecimento do seu funcionamento que proporcionarĂĄ um planeamento fiscal licito, e trarĂĄ Ă administração fiscal a possibilidade de alcançar mais equidade sem erosĂŁo de receitas.
A reflexĂŁo cientifico-dogmĂĄtica e sistemĂĄtica que nos propomos fazer Ă© pois um exercĂcio holĂstico. O ponto de partida sĂŁo as pessoas que o integram. Aqui esmiuçaremos a sua natureza e enquadramento jurĂdicos, a origem da autonomização das pessoas colectivas face Ă s pessoas singulares e tentaremos ainda entender quem estĂĄ abrangido pelo regime e porquĂȘ. Ainda neste Ăąmbito, afigurou-se-nos ser importante contextualizar internacionalmente a transparĂȘncia fiscal, pois que a perspetiva de direito comparado Ă© sempre de ter presente.
Amplificaremos esta busca das razĂ”es da criação e recorte jurĂdico-fiscal do regime com o estudo das opçÔes de polĂtica fiscal relativas Ă tributação do rendimento, e progrediremos daĂ para a anĂĄlise crĂtica da opção atual vertida nos cĂłdigos que regem a tributação do rendimento, com especial enfoque no CĂłdigo do IRC, visto termos como principal objecto do nosso estudo as pessoas coletivas transparentes.
Aqui chegados, daremos conta do estado da arte analisando, por um lado, as normas e procedimentos legais, inscritos nos Códigos do IRC e do IRS, que regem substantivamente o regime, por outro o que na LGT, CPPT e RGIT, se dispÔe adjectivamente quanto a esta matéria, tendo sempre em atenção os comentårios e anotaçÔes aos referidos códigos fiscais e ainda os artigos técnicos e de opinião, dissertaçÔes e literatura especializada. E, não quisemos deixar de ter em conta as declaraçÔes, formulårios e aplicaçÔes informåticas que transpÔem aquelas normas legais, uma vez que a desmaterialização das obrigaçÔes fiscais e o recurso às tecnologias informåticas é cada vez mais o paradigma de relacionamento entre os cidadãos e a administração fiscal.
Na nossa perspectiva, este exercĂcio teĂłrico prĂĄtico tem a virtualidade de ser inovador, uma vez que a literatura existente se tem focado em segmentos especĂficos do regime e das pessoas que o integram, ora numa perspectiva mais fiscal, ora numa perspectiva mais econĂłmica, nĂŁo sendo conhecido por nĂłs um estudo jurĂdico-econĂłmico tĂŁo abrangente quanto o que agora tentaremos fazer.
Tudo servirĂĄ o propĂłsito final de densificar o regime legal e assim alcançar conclusĂ”es, positivadas com factos e nĂșmeros, que permitissem confirmar ou infirmar as crĂticas que tĂȘm sido trazidas a pĂșblico, e, consequente e coerentemente, propor aperfeiçoamentos ao regime ou a sua abolição, num contributo para o aperfeiçoamento do sistema fiscal em geral e deste regime tributĂĄrio em particular.
Antecipando conclusĂ”es afigura-se-nos que o regime de transparĂȘncia fiscal faz sentido no universo da tributação do rendimento e tem a seu favor o facto de gozar de uma estabilidade jurĂdico fiscal pouco comum ao sistema fiscal hodierno, o que se traduz numa certeza e segurança que os agentes econĂłmicos valorizam e que, por esse facto, pode atrair investimento estrangeiro e potenciar o empreendedorismo dentro de portas.
The tax scheme known as âtax transparencyâ is a special and mandatory taxation system applied to a certain type of legal persons: companies and economic interest groupings. This scheme was introduced in the Portuguese tax system in the 1980âs by the reform on income taxation. Although more and more legal persons are being covered by such scheme, little attention is given to it by the legislative authorities, the doctrine and tax experts, and it remains surrounded by myths we intend to deconstruct with this work. We believe that a better understanding of the scheme, translated into a global look at the (tax-related and non-tax-related) legal standards, will benefit both the many taxpayers subject to such a scheme and the tax administration, allowing the formers to reduce the compliance costs and even their tax amount, due to a more enlightened tax planning they are required to fulfil, and the tax administration to achieve more fairness without any erosion of tax revenues. The systematic, scientific and dogmatic reflection we propose to attain is, therefore, an holistic exercise the starting point of which is the legal framework and nature of the persons who integrate it, which will take us to the roots of the ring-fencing of legal persons vis-Ă -vis individuals, by trying to understand who and why is covered by such scheme. In this context, it seems important to us to present the international background of transparency, as an approach based on comparative law must always be present. We extended this search for the reasons underlying the legal and tax establishment and shape of the scheme by studying the tax policy decisions related to income taxation, and then we moved forward to a critical review of the current option laid down in the codes regulating income taxation, paying special attention to the IRC Code (Portuguese Code of Corporate Income Tax), as the main subject of our study is legal persons subject to tax transparency. At this point, we will provide information on the state-of-the-art by analysing, on the one hand, the legal standards and procedures provided in the IRC and IRS Codes which govern in substance the scheme and, on the other hand, the procedural rules contained in LGT, CPPT and RGIT on such matter, taking into account the comments and annotations made to such tax codes, as well as technical essays and opinions, thesis and specialised literature. And constantly bearing in mind the tax returns, forms and IT applications that transpose such legal standards, as dematerialisation of tax obligations and the use of computing technologies is becoming more and more the paradigm of the relationship between citizens and the tax administration. In our opinion, such practical and theoretical exercise has the virtue of being innovative, as the existing literature on this matter has been focused on specific segments of the scheme and on the persons integrating it, by taking a more tax-related view or a more economic view; we are not aware of another legal and economic study as comprehensive as this one we are trying to carry out. All this served the final purpose of densifying the legal scheme and, therefore, reach some conclusions established by facts and figures which allow us to confirm or rule out the criticisms being brought into the public and, as result and in a coherent manner, to propose improvements or the termination of the scheme. This study has also interest as it is one more contribution to the improvement of a tax scheme we concluded to be necessary and meaningful in the field of income taxation, benefitting from a legal and tax stability unusual to the contemporary tax system, which means a certainty and security valued by economic operators and, for that reason, which is able to attract foreign investment and enhance the entrepreneurship domestically.
The tax scheme known as âtax transparencyâ is a special and mandatory taxation system applied to a certain type of legal persons: companies and economic interest groupings. This scheme was introduced in the Portuguese tax system in the 1980âs by the reform on income taxation. Although more and more legal persons are being covered by such scheme, little attention is given to it by the legislative authorities, the doctrine and tax experts, and it remains surrounded by myths we intend to deconstruct with this work. We believe that a better understanding of the scheme, translated into a global look at the (tax-related and non-tax-related) legal standards, will benefit both the many taxpayers subject to such a scheme and the tax administration, allowing the formers to reduce the compliance costs and even their tax amount, due to a more enlightened tax planning they are required to fulfil, and the tax administration to achieve more fairness without any erosion of tax revenues. The systematic, scientific and dogmatic reflection we propose to attain is, therefore, an holistic exercise the starting point of which is the legal framework and nature of the persons who integrate it, which will take us to the roots of the ring-fencing of legal persons vis-Ă -vis individuals, by trying to understand who and why is covered by such scheme. In this context, it seems important to us to present the international background of transparency, as an approach based on comparative law must always be present. We extended this search for the reasons underlying the legal and tax establishment and shape of the scheme by studying the tax policy decisions related to income taxation, and then we moved forward to a critical review of the current option laid down in the codes regulating income taxation, paying special attention to the IRC Code (Portuguese Code of Corporate Income Tax), as the main subject of our study is legal persons subject to tax transparency. At this point, we will provide information on the state-of-the-art by analysing, on the one hand, the legal standards and procedures provided in the IRC and IRS Codes which govern in substance the scheme and, on the other hand, the procedural rules contained in LGT, CPPT and RGIT on such matter, taking into account the comments and annotations made to such tax codes, as well as technical essays and opinions, thesis and specialised literature. And constantly bearing in mind the tax returns, forms and IT applications that transpose such legal standards, as dematerialisation of tax obligations and the use of computing technologies is becoming more and more the paradigm of the relationship between citizens and the tax administration. In our opinion, such practical and theoretical exercise has the virtue of being innovative, as the existing literature on this matter has been focused on specific segments of the scheme and on the persons integrating it, by taking a more tax-related view or a more economic view; we are not aware of another legal and economic study as comprehensive as this one we are trying to carry out. All this served the final purpose of densifying the legal scheme and, therefore, reach some conclusions established by facts and figures which allow us to confirm or rule out the criticisms being brought into the public and, as result and in a coherent manner, to propose improvements or the termination of the scheme. This study has also interest as it is one more contribution to the improvement of a tax scheme we concluded to be necessary and meaningful in the field of income taxation, benefitting from a legal and tax stability unusual to the contemporary tax system, which means a certainty and security valued by economic operators and, for that reason, which is able to attract foreign investment and enhance the entrepreneurship domestically.
Description
Keywords
Direito fiscal Sistema fiscal Pessoa colectiva Dupla tributação Evasão fiscal Distribuição de lucros Teses de mestrado - 2017