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O IRC e a internacionalizaĆ§Ć£o das empresas portuguesas

2018-01Master thesis Open access
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dc.contributor.advisorTeixeira, Nuno
dc.contributor.authorReis, Ana Filipa Fernandes Santos
dc.date.accessioned2018-01-30T12:27:12Z
dc.date.available2018-01-30T12:27:12Z
dc.date.issued2018-01
dc.descriptionDissertaĆ§Ć£o apresentada para cumprimento dos requisitos necessĆ”rios Ć  obtenĆ§Ć£o do grau de Mestre em Contabilidade e FinanƧas
dc.description.abstractO 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.pt_PT
dc.description.abstractThe 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.pt_PT
dc.identifier.tid201959127
dc.identifier.urihttp://hdl.handle.net/10400.26/20859
dc.language.isoporpt_PT
dc.publisherInstituto PolitĆ©cnico de SetĆŗbal. Escola Superior de CiĆŖncias Empresariais
dc.subjectSistema Fiscal PortuguĆŖspt_PT
dc.subjectIRCpt_PT
dc.subjectInternacionalizaĆ§Ć£opt_PT
dc.subjectPortuguese Tax Systempt_PT
dc.subjectInternationalizationpt_PT
dc.titleO IRC e a internacionalizaĆ§Ć£o das empresas portuguesaspt_PT
dc.typemaster thesis
dspace.entity.typePublication
rcaap.rightsopenAccesspt_PT
rcaap.typemasterThesispt_PT
thesis.degree.grantorInstituto PolitĆ©cnico de SetĆŗbal

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