O IVA nos sistemas fiscais de Angola e Portugal
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2022
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O IVA no Direito Fiscal Português não é um fenómeno novo. Bem pelo contrário, tem
vindo a manifestar as variadíssimas formas, que a realidade jurídica pode assumir. Distinto é o
caso do IVA, no âmbito do direito fiscal Angolano. Este sim é um fenómeno implementado
recentemente, no referido ordenamento jurídico.
Nesta Dissertação, será elaborado um estudo qualitativo e observacional, com o intuito
de criar um quadro de leitura comparada e o principal objetivo desta investigação será
compreender como é enquadrado o IVA, no Direito Fiscal, se tivermos em linha de conta o
ordenamento jurídico Português e o ordenamento jurídico Angolano.
Os instrumentos para a recolha dos dados relativos à investigação que agora
pretendemos realizar serão os elementos do âmbito do Direito Tributário, que configuram as
legislações, doutrinas e jurisprudências dos ordenamentos jurídicos dos dois países.
De todo o corpus jurídico, retiraremos amostras consideradas importantes para que a
análise comparativa possa ser feita com objetividade e acusando a desejada sistematização de
dados.
The VAT in Portuguese tax law is not a new phenomenon, but something that has manifested itself in many different ways in its legal reality. Distinct is VAT within the scope of Angolan tax law, this is a phenomenon recently implemented in that legal system. In this dissertation, a qualitative and observational study was carried out, where the main objective is to understand how VAT is framed in tax law in the light of the Portuguese and Angolan legal system. The instrument for data collection, was based on the study and exploratory consultation of teaching materials within the scope of tax law that helped to better establish the collection of the intended information. The sample was intentionally selected, characterized by previous experience of contact with legislation, doctrines and jurisprudence,which characterize the concrete reality of each legal system analyzed. It is necessary to emphasize that the results achieved reveal themselves as means to affirm the need to carry out more analyzes in this sector in order to promote more targeted interventions on the exposed theme. This research allowed me to explore the conceptions of the protagonists of the most varied literatures and to understand how VAT is processed in the portuguese and Angolan legal system.
The VAT in Portuguese tax law is not a new phenomenon, but something that has manifested itself in many different ways in its legal reality. Distinct is VAT within the scope of Angolan tax law, this is a phenomenon recently implemented in that legal system. In this dissertation, a qualitative and observational study was carried out, where the main objective is to understand how VAT is framed in tax law in the light of the Portuguese and Angolan legal system. The instrument for data collection, was based on the study and exploratory consultation of teaching materials within the scope of tax law that helped to better establish the collection of the intended information. The sample was intentionally selected, characterized by previous experience of contact with legislation, doctrines and jurisprudence,which characterize the concrete reality of each legal system analyzed. It is necessary to emphasize that the results achieved reveal themselves as means to affirm the need to carry out more analyzes in this sector in order to promote more targeted interventions on the exposed theme. This research allowed me to explore the conceptions of the protagonists of the most varied literatures and to understand how VAT is processed in the portuguese and Angolan legal system.
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Orientação: Domingos Pereira de Sousa
Palavras-chave
MESTRADO EM CIÊNCIAS JURIDICO-FORENSES, DIREITO, LAW, DIREITO FISCAL, FISCAL LAW
pt, SISTEMAS FISCAIS, FISCAL SYSTEMS, IMPOSTOS, TAXES, IVA, VAT, ANGOLA, PORTUGAL