A problemática da tributação no contexto da economia digital: possíveis soluções
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/19558 |
Resumo: | The emergence of digital economy has brought a countless number of advantages, not only for people, but also for the companies, with the appearance of new bussiness models resulting from the constant evolution of technologies. However, the appearance of digital economy also brought a seet of challenges for the different tax authorities, because the tax laws in force were not prepared to respond to these new challenges. Most of the laws in force, were not designed to taking into account this “new” type of economy, but rather taking into account the so-called traditional economy. Thus, on most occasions, multinationals that have business models based on the digital economy take advantage of these laws to minimize or even eliminate the taxation on their in come. In an era in which the technologies of information allow multinational organizations carry out comercial transactions all over the world, without the need of a physical presence, it is increasingly imperative to create a new set of norms and laws that encompass these types of operations, responding to the challenges they bring with them. The main objective of this dissertation is to study the challenges that direct e-commerce poses to the state where the income comes from, with the regard to its taxation. Once the challenges were identified, the respective solutions for them were sought. At the end, the author presents his opinion on the proposals presented by the OCDE and other authors, to respond to the challenges discuss in this work regarding the taxation of digital economy. The author presents the strenghts and weaknesses of each of the proposals presented, choosing the most appropriate, in his opinion, to respond to the challenges presented. |
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A problemática da tributação no contexto da economia digital: possíveis soluçõesEconomia digitalPlaneamento fiscalTributaçãoBEPSDigital economyTax planningTaxationAuditoriaThe emergence of digital economy has brought a countless number of advantages, not only for people, but also for the companies, with the appearance of new bussiness models resulting from the constant evolution of technologies. However, the appearance of digital economy also brought a seet of challenges for the different tax authorities, because the tax laws in force were not prepared to respond to these new challenges. Most of the laws in force, were not designed to taking into account this “new” type of economy, but rather taking into account the so-called traditional economy. Thus, on most occasions, multinationals that have business models based on the digital economy take advantage of these laws to minimize or even eliminate the taxation on their in come. In an era in which the technologies of information allow multinational organizations carry out comercial transactions all over the world, without the need of a physical presence, it is increasingly imperative to create a new set of norms and laws that encompass these types of operations, responding to the challenges they bring with them. The main objective of this dissertation is to study the challenges that direct e-commerce poses to the state where the income comes from, with the regard to its taxation. Once the challenges were identified, the respective solutions for them were sought. At the end, the author presents his opinion on the proposals presented by the OCDE and other authors, to respond to the challenges discuss in this work regarding the taxation of digital economy. The author presents the strenghts and weaknesses of each of the proposals presented, choosing the most appropriate, in his opinion, to respond to the challenges presented.O surgimento da economia digital trouxe um número incontável de vantagens, não só para as pessoas mas, também, para as organizações com o surgimento de novos modelos de negócio resultado da constante evolução das tecnologias. Contudo, o surgimento da economia digital também trouxe um conjunto de desafios para as autoridades tributarárias dos diferentes países, uma vez que, a leis fiscais não se encontravam preparadas para dar resposta a esses novos desafios. Na sua maioria, as leis em vigor não foram desenhadas tendo em conta esta “nova” economia, mas sim, tendo em conta a economia dita tradicional. Deste modo, na maioria das ocasiões as multinacionais que detêm modelos de negócio assentes na economia digital aproveitam-se destas leis para minimizar ou até anular a tributação sobre os seus rendimentos. Numa era em que as tecnologias de informação permitem às empresas multinacionais efetuarem transações comerciais em toda a parte do mundo, sem que para isso seja necessário presença física, é cada vez mais imperativo a criação de novas normas e leis que englobem essas operações, dando resposta aos desafios que trazem consigo. A presente dissertação tem como principal objetivo estudar os desafios que o comércio eletrónico direto coloca ao estado da fonte, no que concerne à tributação do mesmo. Identificados os desafios, procurou-se as respetivas soluções para os mesmos. No final, o autor apresenta a sua opinião sobre as propostas apresentadas pela OCDE e não só, para dar resposta aos desafios da tributação da economia digital em análise no presenta trabalho. O autor apresenta os pontos fortes e fracos de cada uma das propostas apresentadas, escolhendo a mais apropriada, a seu ver, para dar resposta aos desafios apresentados.Amorim, José de CamposRocha, Ana PaulaRepositório Científico do Instituto Politécnico do PortoTeixeira, Carlos Daniel Mendes2022-01-19T14:17:52Z2020-10-292020-10-29T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.22/19558TID:202887855porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:14:09Zoai:recipp.ipp.pt:10400.22/19558Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:36.852871Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A problemática da tributação no contexto da economia digital: possíveis soluções |
title |
A problemática da tributação no contexto da economia digital: possíveis soluções |
spellingShingle |
A problemática da tributação no contexto da economia digital: possíveis soluções Teixeira, Carlos Daniel Mendes Economia digital Planeamento fiscal Tributação BEPS Digital economy Tax planning Taxation Auditoria |
title_short |
A problemática da tributação no contexto da economia digital: possíveis soluções |
title_full |
A problemática da tributação no contexto da economia digital: possíveis soluções |
title_fullStr |
A problemática da tributação no contexto da economia digital: possíveis soluções |
title_full_unstemmed |
A problemática da tributação no contexto da economia digital: possíveis soluções |
title_sort |
A problemática da tributação no contexto da economia digital: possíveis soluções |
author |
Teixeira, Carlos Daniel Mendes |
author_facet |
Teixeira, Carlos Daniel Mendes |
author_role |
author |
dc.contributor.none.fl_str_mv |
Amorim, José de Campos Rocha, Ana Paula Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Teixeira, Carlos Daniel Mendes |
dc.subject.por.fl_str_mv |
Economia digital Planeamento fiscal Tributação BEPS Digital economy Tax planning Taxation Auditoria |
topic |
Economia digital Planeamento fiscal Tributação BEPS Digital economy Tax planning Taxation Auditoria |
description |
The emergence of digital economy has brought a countless number of advantages, not only for people, but also for the companies, with the appearance of new bussiness models resulting from the constant evolution of technologies. However, the appearance of digital economy also brought a seet of challenges for the different tax authorities, because the tax laws in force were not prepared to respond to these new challenges. Most of the laws in force, were not designed to taking into account this “new” type of economy, but rather taking into account the so-called traditional economy. Thus, on most occasions, multinationals that have business models based on the digital economy take advantage of these laws to minimize or even eliminate the taxation on their in come. In an era in which the technologies of information allow multinational organizations carry out comercial transactions all over the world, without the need of a physical presence, it is increasingly imperative to create a new set of norms and laws that encompass these types of operations, responding to the challenges they bring with them. The main objective of this dissertation is to study the challenges that direct e-commerce poses to the state where the income comes from, with the regard to its taxation. Once the challenges were identified, the respective solutions for them were sought. At the end, the author presents his opinion on the proposals presented by the OCDE and other authors, to respond to the challenges discuss in this work regarding the taxation of digital economy. The author presents the strenghts and weaknesses of each of the proposals presented, choosing the most appropriate, in his opinion, to respond to the challenges presented. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-10-29 2020-10-29T00:00:00Z 2022-01-19T14:17:52Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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http://hdl.handle.net/10400.22/19558 TID:202887855 |
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por |
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openAccess |
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