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Publication
O imposto sobre o valor acrescentado (IVA)
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 41161 | 989.47 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O IVA é um imposto relevante para a economia portuguesa pois representa uma fonte significativa de receita fiscal para o estado, inclusive do Produto Interno Bruto (PIB) do país. Este imposto, também tem implicações nas empresas pois afeta os seus custos e preços atingindo assim a sua competitividade e, por isso, é importante que os sujeitos passivos conheçam bem as leis e as suas obrigações, bem como os seus benefícios e incentivos fiscais existentes.
Posto isto, é necessário aprofundar este imposto e, tendo por base alguns dos seus artigos mais importantes presentes no seu código (CIVA), tenho como objetivo explicar os principais conceitos e regras do IVA como as taxas aplicáveis em Portugal Continental, nas regiões autónomas, nos países terceiros, e como determinar a taxa a aplicar em cada caso; o Regime do IVA nas Transações Intracomunitárias (RITI), ou seja, como se processa este imposto nas trocas de bens e serviços entre sujeitos passivos estabelecidos em diferentes países da União Europeia; o Regime do IVA nas importações e exportações, neste caso a mesma troca de bens e serviços com países fora da União Europeia; A autoliquidação do IVA e os seus motivos de isenção comparando-os especificamente e posicionando-os dentro de uma empresa.
No meu ponto de vista, considero um importante e alargado tema dentro da minha área, ciências empresariais, mais especificamente na contabilidade, cujo nosso futuro de contabilistas passará certamente por uma empresa em que tenhamos de lidar com este imposto no dia-a-dia.
IVA is a relevant tax for the Portuguese economy as it represents a significant source of tax revenue for the state, including the country's Gross Domestic Product (GDP). This tax also has implications for companies as it affects their costs and prices, thus affecting their competitiveness and, therefore, it is important that taxpayers are aware of the laws and their obligations, as well as their existing tax benefits and incentives. Having said that, it is necessary to deepen this tax and, based on some of its most important articles present in its code (CIVA), I aim to explain the main concepts and rules of IVA such as the rates applicable in mainland Portugal, in the autonomous regions, in third countries, and how to determine the rate to be applied in each case; the IVA Regime for Intracommunitary Transactions (RITI), that is, how this tax is processed in the exchange of goods and services between taxable persons established in different countries of the European Union; the IVA regime on imports and exports, in this case the same exchange of goods and services with countries outside the European Union; Self-assessment of IVA and its exemption reasons comparing them specifically and positioning them within a company. From my point of view, I consider it an important and broad topic within my area, business sciences, more specifically in accounting, whose future as accountants will certainly pass through a company in which we have to deal with this tax on a day-to-day basis.
IVA is a relevant tax for the Portuguese economy as it represents a significant source of tax revenue for the state, including the country's Gross Domestic Product (GDP). This tax also has implications for companies as it affects their costs and prices, thus affecting their competitiveness and, therefore, it is important that taxpayers are aware of the laws and their obligations, as well as their existing tax benefits and incentives. Having said that, it is necessary to deepen this tax and, based on some of its most important articles present in its code (CIVA), I aim to explain the main concepts and rules of IVA such as the rates applicable in mainland Portugal, in the autonomous regions, in third countries, and how to determine the rate to be applied in each case; the IVA Regime for Intracommunitary Transactions (RITI), that is, how this tax is processed in the exchange of goods and services between taxable persons established in different countries of the European Union; the IVA regime on imports and exports, in this case the same exchange of goods and services with countries outside the European Union; Self-assessment of IVA and its exemption reasons comparing them specifically and positioning them within a company. From my point of view, I consider it an important and broad topic within my area, business sciences, more specifically in accounting, whose future as accountants will certainly pass through a company in which we have to deal with this tax on a day-to-day basis.
Description
Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em Ciências Empresariais
Keywords
IVA Economia portuguesa Sujeitos passivos Transações intracomunitárias VAT Portuguese economy Taxpayers Intra-community transactions