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Advisor(s)
Abstract(s)
Nos últimos anos, a execução orçamental da Força Aérea tem estado sujeita a
constrangimentos significativos que condicionam a disponibilidade de recursos financeiros
e, consequentemente, a atividade operacional. Neste contexto, torna-se imperioso avaliar e
potenciar fontes de financiamento alternativas ao Orçamento de Estado.
Este estudo investiga o benefício fiscal concedido à Força Aérea através da restituição
do montante equivalente ao IVA suportado em determinadas aquisições, com recurso a uma
metodologia de raciocínio indutivo, assente numa investigação qualitativa e num desenho
de pesquisa de estudo de caso.
Os resultados obtidos mostram que este benefício fiscal representa cerca de 3% do
orçamento anual e tem o potencial de mitigar algumas das restrições orçamentais existentes.
Atendendo às recentes alterações ao regime deste benefício, observou-se que estas
permitiram otimizar procedimentos e reduzir o período de restituição, embora não tenham
ampliado significativamente o benefício. Por fim, observou-se que não é exequível alterar o
regime do benefício no sentido da isenção de IVA às Forças Armadas, mas é possível
otimizar o fluxo de recebimentos inerentes à restituição do IVA.
Este é o primeiro estudo que mostra claramente, do ponto de vista empírico, que a
restituição de IVA é uma importante fonte de financiamento para a Força Aérea.
In the last years, the Portuguese Air Force has been facing significant budget constraints that limited the availability of funds and, consequently, the operational output. In this context, it is imperative to understand and improve alternative sources of funding. The present study aims to analyse the tax benefit granted to the Portuguese Air Force through the mechanism of VAT refund. The research is based on an inductive reasoning methodology and a qualitative research strategy using a case study design. The results show that the tax benefit represents about 3% of the annual budget and has the potential to mitigate some of the existing budget constraints. Regarding the recent changes to this benefit regime, it was observed that they allow to streamline procedures and to reduce the reimbursement period, although they did not significantly increase the benefit amount. Finally, it was noted that is not possible to change the benefit regime in order to establish the VAT exemption, but it is possible to optimize the workflow regarding VAT recovery. This is the first study that clearly shows, from the empirical point-of-view, that VAT refund is an important source of funding for the Portuguese Air Force.
In the last years, the Portuguese Air Force has been facing significant budget constraints that limited the availability of funds and, consequently, the operational output. In this context, it is imperative to understand and improve alternative sources of funding. The present study aims to analyse the tax benefit granted to the Portuguese Air Force through the mechanism of VAT refund. The research is based on an inductive reasoning methodology and a qualitative research strategy using a case study design. The results show that the tax benefit represents about 3% of the annual budget and has the potential to mitigate some of the existing budget constraints. Regarding the recent changes to this benefit regime, it was observed that they allow to streamline procedures and to reduce the reimbursement period, although they did not significantly increase the benefit amount. Finally, it was noted that is not possible to change the benefit regime in order to establish the VAT exemption, but it is possible to optimize the workflow regarding VAT recovery. This is the first study that clearly shows, from the empirical point-of-view, that VAT refund is an important source of funding for the Portuguese Air Force.
Description
Keywords
Benefício fiscal Restituição de imposto IVA Força Aérea Portuguesa Tax benefit Tax refund VAT Portuguese Air Force