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Publication
O aumento das Tributações Autónomas sobre as Viaturas em IRC e o uso de mecanismos de Planeamento Fiscal: A perceção dos Contabilistas Certificados
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Abstract(s)
Com este projeto pretende-se conhecer quais são, na perceção dos Contabilistas Certificados, os mecanismos utilizados no contexto empresarial para fazer face às elevadas tributações autónomas sobre viaturas, bem como os conselhos destes profissionais para os seus clientes/empregadores neste contexto. Neste sentido, recolhemos dados através de um questionário online aplicado aos Contabilistas Certificados nos meses de dezembro de 2017 e janeiro de 2018, a partir do qual foram obtidas 202 respostas, as quais revelaram que os conselhos que os inquiridos mais dão aos seus clientes/empregadores, de modo a que consigam diminuir o peso das tributações autónomas sobre viaturas no Imposto sobre o Rendimentos das pessoas Coletivas a pagar, passam, principalmente, pela sua substituição por viaturas menos poluentes, bem como pela tributação das viaturas mais poluentes na esfera dos funcionários; acresce que os inquiridos revelaram que os seus clientes/empregadores os pressionam para minimizar o impacto das tributações autónomas no imposto a pagar. Quanto aos mecanismos efetivamente utilizados no contexto empresarial para mitigar o efeito das tributações autónomas sobre viaturas são, principalmente, a sua alienação aos sócios, sendo posteriormente cobrados kilometros à sociedade, a aquisição de viaturas por valores inferiores aos do mercado, bem como a tributação do uso das viaturas na esfera dos funcionários
With this project we intend to know which are, in the certified accountants perception, the mechanisms used in the business context to face the high autonomous taxation on vehicles, as well as the advice given by these professionals to their clients / employers in this context. Thus, we apply a questionnaire to Certified Accountants between December 2017 and January 2018, from which we obtain 202 valid responses, which revealed that the advices most give by these professionals to their clients/employers in order to reduce the burden of autonomous taxation on vehicles, are mainly the replacement of the vehicles by less polluting ones, as well as the taxation of polluting vehicles in the sphere of their employees; moreover, the accountants recognize that their clients / employers pressure them to minimize the impact of autonomous taxation on their tax payable. As regarding the mechanisms effectively used in the business context to mitigate the effect of the autonomous taxation on vehicles are, mostly, their alienation to the partners and subsequently charged of kilometres to the society, the acquisition of vehicles for values lower than the market, as well as the taxation of the use of vehicles in the sphere of their employees
With this project we intend to know which are, in the certified accountants perception, the mechanisms used in the business context to face the high autonomous taxation on vehicles, as well as the advice given by these professionals to their clients / employers in this context. Thus, we apply a questionnaire to Certified Accountants between December 2017 and January 2018, from which we obtain 202 valid responses, which revealed that the advices most give by these professionals to their clients/employers in order to reduce the burden of autonomous taxation on vehicles, are mainly the replacement of the vehicles by less polluting ones, as well as the taxation of polluting vehicles in the sphere of their employees; moreover, the accountants recognize that their clients / employers pressure them to minimize the impact of autonomous taxation on their tax payable. As regarding the mechanisms effectively used in the business context to mitigate the effect of the autonomous taxation on vehicles are, mostly, their alienation to the partners and subsequently charged of kilometres to the society, the acquisition of vehicles for values lower than the market, as well as the taxation of the use of vehicles in the sphere of their employees
Description
Keywords
Contabilista certificado Gestão fiscal Planeamento fiscal Poupança fiscal Tributações autónomas Viaturas ligeiras de passageiros ou mistas Certified accountant Fiscal management Tax planning Tax savings Autonomous taxation Passenger or mixed vehicles