Da sustentabilidade e da justiça dos sistemas fiscais para o século XXI : reflexões
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2021
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A construção de sistemas fiscais justos e sustentáveis é um dos objetivos centrais da
política europeia há já vários anos. Um dos mais recentes projetos, terminado em 2016,
FairTax, abordou uma ampla variedade de temas na área da fiscalidade e na investigação de
potenciais novas fontes de receitas da UE. As conclusões do estudo foram o ponto de partida
desta dissertação.
Partindo de uma análise explanatória dos obstáculos à sustentabilidade dos sistemas
fiscais, procurou fazer-se uma reflexão crítica sobre a importância da sustentabilidade na
fiscalidade. Conclui-se que um sistema fiscal sustentável não pode deixar de assentar numa
perspetiva multidimensional e tem de cumprir requisitos de estabilidade, eficiência,
proporcionalidade, justiça e simplicidade.
Em matéria de justiça e equidade dos sistemas tributários foram estudadas as propostas
apresentadas no âmbito do projeto europeu FairTax nos planos da tributação do rendimento,
consumo, e riqueza, para concluir que um sistema fiscal que não reconheça as desigualdades
do contexto em que opera e que não procure corrigi-las não pode ser considerado justo, na
medida em que não permite a repartição da carga fiscal entre a população, não garante
proporcionalidade.
Building fair and sustainable tax systems has been one of the central objectives of European policy for several years. One of the latest projects, completed in 2016, FairTax, has addressed a wide variety of issues in the area of taxation and research into potential EU new revenue sources. The conclusions of that study had been the starting point for this dissertation. Based on an explanatory analysis of the main obstacles to the sustainability of tax systems, a critical reflection was sought on the importance of sustainability in taxation. It concludes that a sustainable tax system can only be based on a multidimensional perspective and has to meet requirements of stability, efficiency, proportionality, fairness and simplicity. In the field of justice and fairness of tax systems, the proposals made in the framework of the European FairTax project on the taxation of income, consumption and wealth were studied, allowing us to conclude that a tax system that does not recognise the inequalities in the context in which it operates and that does not seek to redress them cannot be considered fair, as it does not allow for the right distribution of the tax burden among the population, does not guarantee proportionality.
Building fair and sustainable tax systems has been one of the central objectives of European policy for several years. One of the latest projects, completed in 2016, FairTax, has addressed a wide variety of issues in the area of taxation and research into potential EU new revenue sources. The conclusions of that study had been the starting point for this dissertation. Based on an explanatory analysis of the main obstacles to the sustainability of tax systems, a critical reflection was sought on the importance of sustainability in taxation. It concludes that a sustainable tax system can only be based on a multidimensional perspective and has to meet requirements of stability, efficiency, proportionality, fairness and simplicity. In the field of justice and fairness of tax systems, the proposals made in the framework of the European FairTax project on the taxation of income, consumption and wealth were studied, allowing us to conclude that a tax system that does not recognise the inequalities in the context in which it operates and that does not seek to redress them cannot be considered fair, as it does not allow for the right distribution of the tax burden among the population, does not guarantee proportionality.
Descrição
Orientação: Maria Odete Oliveira
Palavras-chave
MESTRADO EM DIREITO, DIREITO, SISTEMAS FISCAIS, SUSTENTABILIDADE, JUSTIÇA, IMPOSTOS, LAW, FISCAL SYSTEMS, SUSTAINABILITY, JUSTICE, TAXES