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Imposto sobre o rendimento das pessoas singulares

Imposto sobre o rendimento das pessoas singulares


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About the Book

Na prática, as opiniões sobre os impostos foram historicamente formadas sob a influência de factores objectivos e subjectivos. A análise das definições dadas aos impostos é necessária, antes de mais, para justificar a sua natureza económica e social, para definir a função económica dos impostos e os princípios fiscais que estão na base da legislação fiscal e para determinar o lugar do imposto sobre o rendimento das pessoas singulares no sistema fiscal. Com efeito, com o aparecimento do Estado, os impostos foram considerados um dos requisitos necessários das relações económicas na sociedade.Os princípios clássicos do sistema fiscal constituem a base do sistema fiscal de quase todos os países. O primeiro princípio é o princípio da equidade, o que significa que o rendimento de todos os indivíduos deve ser tributado e distribuído de forma igual. Embora A. Smith entendesse a justiça como a tributação do rendimento dos cidadãos com base na uniformidade e na proporcionalidade, considerava que os ricos deviam ser tributados de forma progressiva. Este facto é claramente confirmado pelos seus comentários seguintes:


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Product Details
  • ISBN-13: 9786206317814
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 245 gr
  • ISBN-10: 6206317811
  • Publisher Date: 07 Aug 2023
  • Height: 229 mm
  • No of Pages: 124
  • Spine Width: 7 mm
  • Width: 152 mm


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