Português
Keywords:
Despesas, investimentos, benefícios fiscais, deduções à coleta, IRC.Abstract
The tax system offers a number of tax benefits in the area of corporate income tax, with the aim of contributing to the development of companies and stimulating the national economy. These tax benefits consist of tax reductions or exemptions, thus reducing the tax burden and stimulating economic activity. These tax benefits are provided for in the Corporate Income Tax Code, the the Tax Benefits Statute and the Investment Tax Code, which include the various types of benefits analysed here, the results of which show real tax savings for companies.
Downloads
References
AUTORIDADE TRIBUTÁRIA E ADUANEIRA, Incentivos fiscais ao investimento em Portugal, 2020, https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/Folheto_Investimento_em_Portugal.pdf
AYMING INSTITUTE, Global R&D Tax Incentives, The Benchmark 2022, Ayming, 2022. Disponível em https://www.ayming.pt/wp-content/uploads/sites/17/2022/03/Ayming-Benchmark-2022-FINAL.pdf.
CASTRO, C. “Política Fiscal e Crescimento Económico”, Tékhne - Revista de Estudos Politécnicos, 2006, nº 5/6, p. 87-118. http://www.scielo.mec.pt/scielo.php?script=sci_abstract&pid=S164599112006000100006&lng=pt&nrm=iso
GUEDES DE OLIVEIRA, F. (Coordenadora). Os Benefícios Fiscais em Portugal, Cadernos de Ciência e Técnica Fiscal, 2019, n.º 217.
MARQUES, R. & MARTINS REIS, S. Código Fiscal do Investimento, Almedina, 2022.
PRETO, A. & POMBO, H. Código Fiscal do Investimento. Anotado e Comentado, Centro de Investigação Tributária, ISG, Lisboa, 2022, p. 97.
ROMÃO, F., CASTRO CALDAS, A., & ESTEVÃO GONÇALVES, S. Benefícios fiscais temporários: Os efeitos da sua alteração ou revogação antecipada. Actualidad Jurídica, 2013, n.º 35, p. 27–42.
SILVA, S. & RIBEIRO, D., Principais benefícios fiscais ao investimento em vigor em 2023, Revista Contabilista, n.º 290, junho de 2024. Disponível em: https://drive.google.com/file/d/1DLY4lIprAY5sWLSZJLYUm_B-GVw4WLvQ/view
Downloads
Published
Issue
Section
License
Copyright (c) 2024 José Campos Amorim
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Those authors who have published with this journal, accept the following terms:
The authors cede all their copyrights to the magazine Cadernos de Dereito Actual, which will be in charge of disseminating and always quoting the author.
The authors agree not to send the article or publish it in another magazine.
The authors are allowed and recommended to disseminate their work through the Internet (e.g., in institutional telematic archives or on their website) before and during the submission process, which can produce interesting exchanges and increase the number of citations of the published work, provided that reference is made to Cadernos de Dereito Actual.
All contents published in the magazine are protected under a "Creative Commons - Attribution - Non-Commercial" license. Everyone has the right to freely access the contents of the magazine.
