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Desvios no Imposto sobre o Rendimento das Pessoas Colectivas - IRC

Desvios no Imposto sobre o Rendimento das Pessoas Colectivas - IRC

Stanislas T. Médard D. C. Agossadou

55,66 €
IVA incluido
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Gestión y técnicas de gestión
ISBN:
9786208034610
55,66 €
IVA incluido
Disponible

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Este artigo analisa as distorções do Imposto sobre o Rendimento das Pessoas Colectivas (IRC) nos países do mundo. Foi aplicada uma análise de conteúdo aos códigos fiscais. A amostra abrange os códigos fiscais em vigor para o ano de 2023 em dez países de África, América, Ásia e Europa. Partindo do princípio de que o imposto sobre as sociedades é o custo da utilização do capital público, a análise do conteúdo destes códigos fiscais centrou-se no imposto sobre o rendimento das sociedades. Foram identificados vários enviesamentos no IRC, relacionados com o financiamento, o investimento, o resultado, a taxa e a matéria coletável. Este artigo é um dos primeiros a alargar a literatura, analisando os enviesamentos em sede de IRC, susceptíveis de afetar o comportamento fiscal e, por extensão, o comportamento financeiro das empresas.

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