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Publication
Planeamento fiscal
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 5.28 MB | Adobe PDF |
Abstract(s)
O planeamento fiscal constitui uma importante ferramenta de gestão quando aliado a um comportamento não agressivo e não evasivo. Esta derivação do planeamento fiscal é designada de gestão fiscal e consiste em otimizar a carga fiscal das empresas através de meios previstos na lei.
A gestão fiscal constitui um importante instrumento de apoio à gestão, pois a otimização da carga fiscal é um dos fatores de sucesso das empresas. A aplicação do planeamento fiscal na sua vertente não agressiva leva à tomada de decisões mais ponderadas pelos gestores através dos mecanismos presentes no direito fiscal. No entanto, os gestores das empresas não possuem um conhecimento detalhado sobre os incentivos fiscais dispostos na lei, necessitando assim de recorrer a profissionais qualificados para os auxiliar nos processos de tomada de decisão no âmbito da gestão de impostos e decisões de investimento.
Neste sentido, ao abrigo do estágio desenvolvido na empresa J. Silva Cardoso e Ruben Cordeiro, SROC, Lda., foi proposta a criação de um programa de trabalho no contexto da fiscalidade, cujo foco é a aplicabilidade de benefícios fiscais diretamente relacionados com o investimento nas micro, pequenas e médias empresas.
O presente relatório resulta do estudo dos benefícios fiscais previstos na lei no âmbito do investimento, nomeadamente a Dedução por Lucros Retidos e Reinvestidos (DLRR) e o Regime Fiscal de Apoio ao Investimento (RFAI), a partir do qual se desenvolveram métodos de aplicação dos mesmos às empresas, bem como ferramentas para cumprir com as obrigações legais acessórias.
ABSTRACT: Tax planning is an important management tool when practiced in a non-aggressive and non-evasive behavior. This tax planning branch is called tax management and focuses on optimizing the businesses’ fiscal load through legal means. Tax management is an important management aid device, as optimizing a business’s fiscal load is one of the key factors in achieving financial success. By non-aggressively applying tax planning in their decision-making process, managers take more deliberate decisions by virtue of the mechanisms present in the tax system. Business managers, however, do not possess a detailed knowledge of the tax benefits legally available to them, therefore relying on qualified professionals to aid them in their tax- and investmentrelated decision-making processes. In this context, during the internship at J. Silva Cardoso e Ruben Cordeiro, SROC, Lda, a proposal for a work program related to finance was drafted, focused on the applicability of the tax benefits directly related with investment in micro, small and medium-sized businesses. This report describes the work done in studying the tax benefits legally available in the investment area, namely the Tax Benefits for the Reinvestment of Retained Earnings (from Portuguese Dedução dos Lucros Retidos e Reinvestidos, DLRR) and the Special Tax Regime to Support Investment (from Portuguese Regime Fiscal de Apoio ao Investimento, RFAI), through which methods were developed for applying these in businesses, as well as tools to aid in fulfilling the associated requirements.
ABSTRACT: Tax planning is an important management tool when practiced in a non-aggressive and non-evasive behavior. This tax planning branch is called tax management and focuses on optimizing the businesses’ fiscal load through legal means. Tax management is an important management aid device, as optimizing a business’s fiscal load is one of the key factors in achieving financial success. By non-aggressively applying tax planning in their decision-making process, managers take more deliberate decisions by virtue of the mechanisms present in the tax system. Business managers, however, do not possess a detailed knowledge of the tax benefits legally available to them, therefore relying on qualified professionals to aid them in their tax- and investmentrelated decision-making processes. In this context, during the internship at J. Silva Cardoso e Ruben Cordeiro, SROC, Lda, a proposal for a work program related to finance was drafted, focused on the applicability of the tax benefits directly related with investment in micro, small and medium-sized businesses. This report describes the work done in studying the tax benefits legally available in the investment area, namely the Tax Benefits for the Reinvestment of Retained Earnings (from Portuguese Dedução dos Lucros Retidos e Reinvestidos, DLRR) and the Special Tax Regime to Support Investment (from Portuguese Regime Fiscal de Apoio ao Investimento, RFAI), through which methods were developed for applying these in businesses, as well as tools to aid in fulfilling the associated requirements.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 12 de julho de 2021.
Keywords
Benefício Fiscal Fiscalidade Gestão de Empresas Gestão Financeira Planeamento Fiscal Tax Benefits Tax Management Tax Planning
Citation
Furtado, Maria Cabral Borges de Rodrigues (2021). "Planeamento fiscal". 77 p.. Mestrado em Ciências Económicas e Empresariais (Finanças e Contabilidade). Ponta Delgada: Universidade dos Açores. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6140>.