A carregar...
Publicação
O impacto da política fiscal do IRC no crescimento do PIB
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 2.37 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Esta dissertação estuda a influência da política fiscal, especificamente do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), no crescimento económico. Durante a investigação, o nosso foco incidiu sobretudo na relação do IRC com a produtividade, investimento e empreendedorismo. A análise revelou que o impacto significativo do IRC no crescimento económico não reside primariamente na taxa de imposto, mas na
abordagem fiscal às empresas, que são o motor primário da economia devido à sua contribuição para o emprego, inovação e investimento. Além disto, aspectos como deduções de custos, apoios ao investimento, incentivos fiscais e simplicidade fiscal são cruciais para atrair e manter empresas para Portugal, promovendo assim um ambiente económico favorável no nosso país. A nossa pesquisa conclui que há uma relação negativa entre o aumento da taxa de IRC e indicadores como produtividade, investimento e empreendedorismo, sugerindo que políticas fiscais mais favoráveis podem estimular estes fatores. Por estes serem pontos chave no crescimento económico, podemos afirmar que há uma relação negativa entre impostos sobre o rendimento de empresas e o PIB.
Em comparação com outros Estados, em especial da OCDE, é evidente a necessidade de Portugal revisitar e reformar a estrutura fiscal atual para promover o crescimento económico e a competitividade. A presente dissertação argumenta que um equilíbrio entre a arrecadação de receita pública e a promoção de um ambiente favorável ao crescimento económico é alcançável através de uma estrutura fiscal otimizada, que inclui impostos sobre o rendimento tendencialmente baixos e a possibilidade de se compensar a receita perdida através de bases tributárias mais alargadas, impostos indiretos e impostos sobre propriedades.
Concluímos que uma política fiscal bem estruturada é fundamental para o crescimento sustentável, apoiando a inovação, o investimento e o empreendedorismo, ao mesmo tempo que se garante receitas suficientes para o financiamento de serviços públicos essenciais. O bom funcionamento deste é fulcral para atração de capital humano, o que por sua vez também é um fator relevante no crescimento de um Estado. Foi também possível concluir que o IRC tem uma relação negativa com o crescimento económico. O impacto é tanto direto, com a queda da receita arrecadada a partir de certa taxa, como indireto, através de desincentivos a todos os fatores já mencionados.
This dissertation studies the influence of fiscal policy, specifically Corporate Income Tax (CIT), on the economic growth of a State. During the research, our focus was mainly on the relationship between corporate income tax and productivity, investment, and entrepreneurship. The analysis revealed that the significant impact of corporate income tax on economic growth lies not primarily in the tax rate, but in the tax approach to companies, which are the primary driver of the economy due to their contribution to employment, innovation, and investment. In addition, aspects such as cost deductions, investment support, tax incentives and tax simplicity are crucial to attract and retain companies in Portugal, thus promoting a favorable economic environment in our country. Our research concludes that there is a negative relationship between the increase in the corporate income tax rate and indicators such as productivity, investment, and entrepreneurship, suggesting that more favorable tax policies can stimulate these factors. Because these are key points in economic growth, we can say that there is a negative relationship between corporate income taxes and GDP growth. Compared to other states, with special attention to the OECD, the need for Portugal to revisit and reform the current tax structure to promote economic growth and competitiveness is evident. This dissertation argues that a balance between the need for public revenue and the promotion of an environment conducive to economic growth is achievable through an optimized fiscal structure, which includes income taxes that tend to be low and the possibility of compensating for lost revenue through a wider tax base, indirect taxes, and property taxes. We conclude that a well-structured fiscal policy is critical for sustainable economic growth, supporting innovation, investment, and entrepreneurship, while ensuring sufficient revenues to finance essential public services. The proper functioning of this is crucial for attracting human capital, which in turn is also a relevant factor in the economic growth of a State. It was also possible to conclude that Income Taxes, especially Corporate Taxes, have a negative relationship with the economic growth of a State. The impact is both direct, with the drop in revenue collected from a certain tax, and indirect, through disincentives to all the factors mentioned before.
This dissertation studies the influence of fiscal policy, specifically Corporate Income Tax (CIT), on the economic growth of a State. During the research, our focus was mainly on the relationship between corporate income tax and productivity, investment, and entrepreneurship. The analysis revealed that the significant impact of corporate income tax on economic growth lies not primarily in the tax rate, but in the tax approach to companies, which are the primary driver of the economy due to their contribution to employment, innovation, and investment. In addition, aspects such as cost deductions, investment support, tax incentives and tax simplicity are crucial to attract and retain companies in Portugal, thus promoting a favorable economic environment in our country. Our research concludes that there is a negative relationship between the increase in the corporate income tax rate and indicators such as productivity, investment, and entrepreneurship, suggesting that more favorable tax policies can stimulate these factors. Because these are key points in economic growth, we can say that there is a negative relationship between corporate income taxes and GDP growth. Compared to other states, with special attention to the OECD, the need for Portugal to revisit and reform the current tax structure to promote economic growth and competitiveness is evident. This dissertation argues that a balance between the need for public revenue and the promotion of an environment conducive to economic growth is achievable through an optimized fiscal structure, which includes income taxes that tend to be low and the possibility of compensating for lost revenue through a wider tax base, indirect taxes, and property taxes. We conclude that a well-structured fiscal policy is critical for sustainable economic growth, supporting innovation, investment, and entrepreneurship, while ensuring sufficient revenues to finance essential public services. The proper functioning of this is crucial for attracting human capital, which in turn is also a relevant factor in the economic growth of a State. It was also possible to conclude that Income Taxes, especially Corporate Taxes, have a negative relationship with the economic growth of a State. The impact is both direct, with the drop in revenue collected from a certain tax, and indirect, through disincentives to all the factors mentioned before.
Descrição
Palavras-chave
IRC PIB Politica Fiscal