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Fatores determinantes da opção entre o Regime Simplificado e o Regime Geral de Tributação na perspetiva dos Contabilistas Certificados: O caso do Distrito de Portalegre
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| 1.7 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
Com este projeto pretende-se compreender, na perceção dos Contabilistas Certificados (CC), quais são os aspetos considerados pelos contribuintes e por si aquando da opção entre o regime geral/contabilidade e os regimes simplificados (RST), conhecer ainda se os fatores são diferentes em Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e Imposto sobre o Rendimento das Pessoas Singulares (IRS), bem como se variam em função de quem faz a opção. Assim, foi lançado um questionário dirigido aos Contabilistas Certificados do distrito de Portalegre, obtendo-se 54 questionários válidos, abrangendo informação sobre 1.279 empresas. Depois de analisados os resultados conclui-se que, de acordo com a perceção dos CC, quem opta pelo regime de tributação são, maioritariamente, os contribuintes aconselhados pelos CC. Verifica-se, ainda, que, independentemente de quem faz a opção pelo regime de tributação (clientes/empregador ou CC), bem como independentemente de se tratar da opção em IRC ou em IRS, o objetivo final é sempre o de maximização da poupança fiscal; fator decisivo ao qual acresce, nos sujeitos passivos de IRS, a preocupação com os custos de cumprimento. Quanto ao RST concluímos que tem maior aderência em sede de IRS quando comparado com o IRC, bem como que apesar das alterações ao RST em IRC em 2014, os dados não apontam para que tal facto tenha aumentado a aderência ao mesmo.
This project intends to understand the perception of the certified accountants on the aspects considered by the taxpayers and by themselves when choosing between tax regimes in the corporate and income taxation, we also intend to know if the factors are the same in corporate taxation and income individual taxation, as well as if there are differences between taxpayers and accountants decisions. Thus, a questionnaire was applied to the certified accountants from the district of Portalegre, obtaining 54 valid questionnaires, covering information on 1,279 companies. Then we can concluded that, according to the accountants’ perception, the option for tax regime are, mostly, do by the taxpayers advised by their accountants. It is also verified that, regardless of who makes the option (taxpayers or accountants), and regardless of whether it is the option in IRC or IRS, the goal is always the maximum tax saving; moreover, in IRS context, there is also a concerning with the compliance costs. Regarding the simplified regime, we conclude that it has a higher adherence in IRS then in IRC context, and despite the changes to simplified regime in IRC, in 2014, the data suggest that those changes do not increased the regime’s adherence
This project intends to understand the perception of the certified accountants on the aspects considered by the taxpayers and by themselves when choosing between tax regimes in the corporate and income taxation, we also intend to know if the factors are the same in corporate taxation and income individual taxation, as well as if there are differences between taxpayers and accountants decisions. Thus, a questionnaire was applied to the certified accountants from the district of Portalegre, obtaining 54 valid questionnaires, covering information on 1,279 companies. Then we can concluded that, according to the accountants’ perception, the option for tax regime are, mostly, do by the taxpayers advised by their accountants. It is also verified that, regardless of who makes the option (taxpayers or accountants), and regardless of whether it is the option in IRC or IRS, the goal is always the maximum tax saving; moreover, in IRS context, there is also a concerning with the compliance costs. Regarding the simplified regime, we conclude that it has a higher adherence in IRS then in IRC context, and despite the changes to simplified regime in IRC, in 2014, the data suggest that those changes do not increased the regime’s adherence
Description
Keywords
IRC IRS Regime de Contabilidade Regime Geral Regime Simplificado Corporate taxation Individual income taxation Regime of Accounting General Regime Simplified Regime