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Publication
O futuro do IVA nos serviços financeiros: uma análise à consulta pública da Comissão Europeia
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.33 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Os serviços financeiros encontram-se isentos de IVA desde a sua criação, na década
de 1960, sendo uma das questões mais complexas do sistema fiscal. Ao contrário de
outras isenções presentes no sistema do IVA, a isenção dos serviços financeiros teve
por base questões administrativas relacionadas com a dificuldade no apuramento da
base tributável.
Como forma de fazer face ao efeito prejudicial que a isenção provoca no setor dos
serviços financeiros, relacionados com a impossibilidade de dedução do IVA suportado
a montante nas aquisições, em 2021 a Comissão Europeia deu início a uma consulta
pública. A consulta pública teve como intuito a obtenção de diferentes pontos de vista
sobre o impacto das regras em vigor de IVA nos serviços financeiros, que
posteriormente contribuirão para uma proposta legislativa de alteração do modelo do
sistema do IVA.
O estudo tem como objetivo a contribuição para a atualização da literatura existente,
identificando quais as áreas de preocupação no setor dos serviços financeiros, bem
como quais as possíveis soluções apontadas para a alteração do sistema do IVA.
De modo a satisfazer tal objetivo, foi realizada uma análise aos documentos submetidos
por parte dos interessados na consulta pública, denominados por position papers, com
recurso a softwares de mineração de dados (text mining), como o VOSviewer e o
Orange3. A utilização de tais softwares proporcionaram para além de uma análise mais
rápida e imparcial, quando comparada com a análise manual, bem como um
agrupamento em clusters dos resultados, ou seja, uma sistematização da informação
recolhida.
Os resultados obtidos sugerem que para além dos serviços financeiros e de seguros,
os fundos de investimento, e os serviços que têm por base taxas implícitas, são as
principais preocupações por parte dos interessados na consulta pública.
Financial services have been exempted from VAT since their conception in 1960’s, being one of the most complex issues on financial systems. They are one of the most complex issues in the tax system. Contrarywise to other exemptions on VAT systems, the exemption of financial services was based on administrative issues related with the difficulty on establishing a taxable base. As a way to face the prejudicial effect that exemptions incite in financial services sector, related with the impossibility of VAT deductions supported by acquisition values, in 2021 the European Commission opened a public consultation. This public consultation had as prime intention, the obtainment of different points of view about the impact of the established VAT rules in financial services. Through the collected feedbacks a new legislative proposal can arise to modify the existing model on VAT systems. The study has, as first objective, the aim to contribute to the update of the existing literature, identifying which are the areas of preoccupation in financial services, as well as which are the possible solutions to modify the VAT system. In order to achieve this goal, an analysis trough the submitted position papers was conducted, making use of software’s of text mining, such as: VOSviewer and Orange3. The use of those software’s allowed a quicker and impartial analysis, when compared with a manual methods, as well as a gathering of the results in clusters, which is, a systematization of the collected data. The results suggest that apart from financial services and insurances, the investment funds and services based on fees are the main preoccupations among the stakeholders of the public consultation.
Financial services have been exempted from VAT since their conception in 1960’s, being one of the most complex issues on financial systems. They are one of the most complex issues in the tax system. Contrarywise to other exemptions on VAT systems, the exemption of financial services was based on administrative issues related with the difficulty on establishing a taxable base. As a way to face the prejudicial effect that exemptions incite in financial services sector, related with the impossibility of VAT deductions supported by acquisition values, in 2021 the European Commission opened a public consultation. This public consultation had as prime intention, the obtainment of different points of view about the impact of the established VAT rules in financial services. Through the collected feedbacks a new legislative proposal can arise to modify the existing model on VAT systems. The study has, as first objective, the aim to contribute to the update of the existing literature, identifying which are the areas of preoccupation in financial services, as well as which are the possible solutions to modify the VAT system. In order to achieve this goal, an analysis trough the submitted position papers was conducted, making use of software’s of text mining, such as: VOSviewer and Orange3. The use of those software’s allowed a quicker and impartial analysis, when compared with a manual methods, as well as a gathering of the results in clusters, which is, a systematization of the collected data. The results suggest that apart from financial services and insurances, the investment funds and services based on fees are the main preoccupations among the stakeholders of the public consultation.
Description
Keywords
IVA Serviços Financeiros Comissão Europeia Mineração de dados VOSviewer VAT Financial Services European Commission Data mining