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Publication
O IRC e a internacionalizaĆ§Ć£o das empresas portuguesas
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Advisor(s)
Abstract(s)
O principal objetivo desta dissertaĆ§Ć£o Ć© verificar se a taxa efetiva de IRC condiciona a capacidade de internacionalizaĆ§Ć£o das empresas portuguesas. ApĆ³s a realizaĆ§Ć£o do enquadramento teĆ³rico sobre a fiscalidade e a internacionalizaĆ§Ć£o, estudaram-se as 250 maiores empresas portuguesas exportadoras para o mercado comunitĆ”rio, tendo como referĆŖncia os dados econĆ³micos e financeiros do exercĆcio de 2015.
Para alĆ©m da taxa efetiva de IRC, estudaram-se outras variĆ”veis independentes que de acordo com diversos estudos, condicionam o nĆvel de internacionalizaĆ§Ć£o das empresas: outros benefĆcios fiscais, custos financeiros da atividade, dimensĆ£o das empresas, idade das empresas, rendibilidade do negĆ³cio, ritmo de crescimento, setor de atividade e nĆvel de Passivo.
De acordo com os resultados obtidos no modelo de regressĆ£o multivariada utilizado, as variĆ”veis estudadas que se evidenciaram estatisticamente relevantes no impacto sobre o nĆvel de internacionalizaĆ§Ć£o foram, a taxa efetiva de IRC, os outros benefĆcios fiscais, o nĆvel de custos financeiros da atividade, a dimensĆ£o da empresa, o setor da atividade onde as empresas se enquadravam e o nĆvel de passivo. Relativamente ao impacto do nĆvel de tributaĆ§Ć£o sobre a capacidade de internacionalizaĆ§Ć£o, verificou-se que quanto maior for era a taxa efetiva de IRC menor o nĆvel de internacionalizaĆ§Ć£o, e que os outros benefĆcios fiscais estavam relacionados com maiores volumes de investimento, o que condicionava tambĆ©m negativamente o nĆvel de internacionalizaĆ§Ć£o das empresas estudadas.
As variĆ”veis idade da empresa, rendibilidade do negĆ³cio e ritmo de crescimento nĆ£o apresentaram uma relaĆ§Ć£o significativa com o nĆvel de internacionalizaĆ§Ć£o das maiores empresas nacionais exportadoras para o mercado comunitĆ”rio.
The main purpose of this dissertation is to verify if the effective rate of the IRC conditions the ability of internationalization of Portuguese companies. After completing the theoretical framework about taxation and internationalization, the 250 largest Portuguese exporting companies to the Community market were studied, based on the economic and financial data for the year 2015. In addition to the effective rate of the IRC, we studied other independent variables that, according to several studies, condition the level of internationalization of companies: other tax benefits, financial costs of activity, size of companies, age of companies, business profitability, growth rate, activity sector and level of liability. According to the results obtained in the multivariate regression model used, the studied variables that showed statistically significant in the impact on the level of internationalization were, the effective rate of IRC, the other tax benefits, the level of financial costs of the activity, the size of the company, the sector of the activity where the companies fit and the level of liabilities. Regarding to the impact of the taxation level on the internationalization capacity, it was found that the larger the effective rate of IRC was, the lower the level of internationalization, and that the other tax benefits were related to bigger investment volumes, which also negatively affected the level of internationalization of the companies studied. The variables age of the company, business profitability and growth rate were not significantly related to the level of internationalization of the largest national companies exporting to the Community market.
The main purpose of this dissertation is to verify if the effective rate of the IRC conditions the ability of internationalization of Portuguese companies. After completing the theoretical framework about taxation and internationalization, the 250 largest Portuguese exporting companies to the Community market were studied, based on the economic and financial data for the year 2015. In addition to the effective rate of the IRC, we studied other independent variables that, according to several studies, condition the level of internationalization of companies: other tax benefits, financial costs of activity, size of companies, age of companies, business profitability, growth rate, activity sector and level of liability. According to the results obtained in the multivariate regression model used, the studied variables that showed statistically significant in the impact on the level of internationalization were, the effective rate of IRC, the other tax benefits, the level of financial costs of the activity, the size of the company, the sector of the activity where the companies fit and the level of liabilities. Regarding to the impact of the taxation level on the internationalization capacity, it was found that the larger the effective rate of IRC was, the lower the level of internationalization, and that the other tax benefits were related to bigger investment volumes, which also negatively affected the level of internationalization of the companies studied. The variables age of the company, business profitability and growth rate were not significantly related to the level of internationalization of the largest national companies exporting to the Community market.
Description
DissertaĆ§Ć£o apresentada para cumprimento dos requisitos necessĆ”rios Ć obtenĆ§Ć£o do grau de
Mestre em Contabilidade e FinanƧas
Keywords
Sistema Fiscal PortuguĆŖs IRC InternacionalizaĆ§Ć£o Portuguese Tax System Internationalization
Pedagogical Context
Citation
Publisher
Instituto PolitĆ©cnico de SetĆŗbal. Escola Superior de CiĆŖncias Empresariais