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IVA - Um instrumento de modelação de comportamentos?

IVA - Um instrumento de modelação de comportamentos?


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About the Book

O livro versa sobre o IVA - Imposto sobre o Valor Acrescentado. Sem pretender caracterizar toda a estrutura do imposto, focamos a adoção deste imposto no contexto comunitário e nacional, fazendo uma incursão sobre a evolução do IVA em Portugal. Dedicamos especial atenção às alterações registadas em matéria de isenções e incidência das taxas reduzidas, de forma a avaliar as suas implicações em sede de política fiscal. Apresentando-se os impostos como a principal fonte de financiamento do Estado Português e da generalidade dos países, aproveitamos o momento para questionar se os objetivos da corrente imposição de um imposto como o IVA, poderão passar por aspirações de modelação dos comportamentos dos contribuintes, influenciando, desta forma, a política fiscal traçada pelos governantes. Analisada a estrutura do imposto, nomeadamente o seu regime de taxas e isenções, os argumentos e méritos associados a tal estrutura, concluímos que a decisão é acima de tudo política e, em muito, influída pela ciência económica. Esta obra direciona-se a todos os profissionais especializados na área do Direito, Fiscalidade e Economia, mas também, ao universo académico, em especial das referidas áreas.


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Product Details
  • ISBN-13: 9786202407625
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Novas Edicoes Academicas
  • Height: 229 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 152 mm
  • ISBN-10: 620240762X
  • Publisher Date: 13 Sep 2017
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 181 gr


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