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Publication
Enquadramento Fiscal para a Atividade Agrícola
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.89 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Quem pretende iniciar uma atividade económica, vê-se envolvido numa panóplia de procedimentos burocráticos.
Por um lado, existe um diversidade de regulamentos e licenciamentos próprios da atividade, nem sempre práticos e céleres o desejável. Por outro, ao nível contabilístico e fiscal, o empresário vê-se confrontado perante um cenário de enquadramentos e opções, para as quais, nem sempre possuir conhecimentos ou informação necessária para poder tomar uma decisão fundamentada. Além disso, as decisões contabilísticas e fiscais tomadas no início de atividade são por vezes irreversíveis e podem levar a graves prejuízos evitáveis. De igual forma, a manutenção dessas opções pode fazer diminuir o rendimento do empresário.
Atendendo que no desenrolar da atividade económica se assiste a algumas alterações, internas e externas à atividade, as opções tomadas para determinado momento podem não ser as mais adequadas nos exercícios seguintes. Assim, pretende-se, com este trabalho, dar a conhecer as diferentes situações de enquadramento contabilístico e fiscal, permitindo ao empresário agrícola o conhecimento essencial para decidir conscientemente, quanto às opções legalmente previstas.
As informações transmitidas neste trabalho serão direcionadas aos agentes económicos ligados ao sector agrícola, silvícola e pecuário.
Na parte final, será demonstrado através de casos reais, as consequências económicas resultantes das diversas opções fiscais.
When someone wants to start an economical activity, he/she is involved in a range of bureaucratic procedures. On the one hand, there is a diversity about activities’ regulations and licensing, which are not always practical and fast, like agents desire. On the other hand, regarding to accounting and tax information, the entrepreneur has several options and sometimes he does not have full knowledge and information to make a reasoned decision. Additionally, accounting and fiscal decisions taken at the beginning of the activity, are sometimes irreversible and can lead to serious preventable losses. Similarly, the maintenance of these options can reduce the income of the entrepreneur. Given that, in the course of the economic activity, the options taken at the beginning may not be the most appropriate in subsequent years. So, with this work, we want to transmit the different scenarios of accounting and fiscal environments, allowing the agricultural entrepreneur with essential knowledge to decide consciously about the provided legally options. The information transmitted in this study will be directed to the economic agents linked to agriculture, forestry and cattle sector. At the end, we will show real cases and the economic consequences resulting from the various tax options.
When someone wants to start an economical activity, he/she is involved in a range of bureaucratic procedures. On the one hand, there is a diversity about activities’ regulations and licensing, which are not always practical and fast, like agents desire. On the other hand, regarding to accounting and tax information, the entrepreneur has several options and sometimes he does not have full knowledge and information to make a reasoned decision. Additionally, accounting and fiscal decisions taken at the beginning of the activity, are sometimes irreversible and can lead to serious preventable losses. Similarly, the maintenance of these options can reduce the income of the entrepreneur. Given that, in the course of the economic activity, the options taken at the beginning may not be the most appropriate in subsequent years. So, with this work, we want to transmit the different scenarios of accounting and fiscal environments, allowing the agricultural entrepreneur with essential knowledge to decide consciously about the provided legally options. The information transmitted in this study will be directed to the economic agents linked to agriculture, forestry and cattle sector. At the end, we will show real cases and the economic consequences resulting from the various tax options.
Description
Keywords
Enquadramento Fiscal; Impostos; Atividade agrícola; Agricultural activity; Fiscal environment; Taxes