A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany

The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

Reporting Income Taxes in the Banking Sector In Angola - Accounting, Tax Regulation and Financial Reporting Evidences

This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.

Work ethic and the legacies of political regimes

This article studies the cross-country differences in work ethic and claims that different political regimes transmitted different work ethics that still persist today. Using the World Values Survey and starting our political regime analysis in 1900, we find that Democratic regimes promote more effectively work relevance and competitiveness than Autocratic and Anocratic regimes, and that the political regime history of the country is more important than the present level of democracy. Moreover, we prove that this differences were transmitted through generations by parents, who optimally choose what work ethic to transmit taking into account their own values.

Progressivity in the Portuguese personal income tax system

This Work Project analyzes the evolution of the Portuguese personal income tax system’s progressivity over the period of 2005 through 2013. It presents the first computation of cardinal progressivity measures using administrative tax data for Portugal. We compute several progressivity indices and find that progressivity has had very modest variations from 2005 to 2012, whilst from 2012 to 2013 there has been a relatively stronger decrease, excluding the impact of the income tax surcharge of the years 2012 and 2013. When this latter is included, progressivity of 2012 and 2013 decreases considerably. Analyzing the effective average tax rates of the top income percentiles in the income scale, we find that these rates have increased over the period 2010–2013, suggesting that an analysis of effective tax rates is insufficient to assess progressivity in the whole tax scheme.

Desenvolvimento morfológico de folhas de Hevea brasiliensis Muell. Arg. e H. pauciflora Muell. Arg. submetidas a dois regimes hídricos

As características morfológicas relacionadas com a ontogenia foliar das espécies de seringueira foram influenciadas pela deficiência hídrica. O déficit hídrico provocou redução significativa no número de folhas, no comprimento do folíolo central, na matéria seca foliar, na matéria fresca foliar, na classe do ângulo folíolo-pecíolo e no tamanho da brotação em H. brasiliensis e H. pauciflora. A espessura dos tecidos anatômicos das folhas foi pouco modificada cm ambos os tratamentos, provavelmente devido ao pequeno efeito do curto período de aplicação do estresse hídrico e das condições do ambiente sobre a formação desses tecidos. No entanto, H. pauciflora tende a apresentor maior resistência à perda de água, quando comparada com H. brasiliensis (IAN 873), visto apresentar folhas com características mais xeromórficas. A classe do ângulo folíolo-pecíolo e o índice plastocrono não foram adequados para representar a idade fisiológica das folhas da seringueira. No entanto, foi possível determinar o valor de referência (R = 50,0 mm) para a seringueira. Verificou-se que as plantas com déficit hídrico apresentaram menor taxa de emergência de folhas durante o desenvolvimento do lançamento. A classe do ângulo folíolo-pecíolo foi significativamente influenciada pelas condições do ambiente.

Identificação e concentração das antocianinas durante a ontogenia foliar de Hevea brasiliensis Muell. Arg. (IAN 873) e H. pauciflora Muell. Arg. submetidas a dois regimes hídricos .

Através de cromatografia descendente em papel, com a utilização de três sistemas de solventes, indentificaram-se os pigmentos presentes nas folhas de seringueira. Por meio das análises dos cromatogramas e dos RF encontrados, verificou-se a presença de duas antocianinas, a pelargonidina e a cianidina. Foi observada a presença de uma mancha amarela, com RF acima de 0,90, provavelmente o quempferol. O teor de antocianina foi influenciado pelo déficit hídrico em plântulas de serigueira, com drástica redução nos primeiros dez dias de antogenia foliar. Após o vigésimo dia de idade, não houve diferença significativa entre os tratamentos. A progênie do clone IAN 873 de Hevea brasiliensis foi mais influenciada pela deficiência hídrica que a de H. pauciflora.

A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

Impact of taxes on competition: the legal status quo in the European Union

Dissertação de mestrado em Direito dos Negócios, Europeu e Transnacional

Avaliação do desempenho de fundos de investimento de ouro nos EUA: influência dos diferentes regimes de mercado na seletividade e market-timing

Dissertação de mestrado em Finanças

Para uma semiótica da luz. Da visão mítica aos regimes escópicos da contemporaneidade

Tese de Doutoramento em Ciências da Comunicação

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Reflexão crítica sobre a redução das pensões no âmbito da convergência dos regimes da Caixa Geral de Aposentações e da Segurança Social

Dissertação de mestrado em Direito Tributário e Fiscal

Planeamento fiscal e reestruturação empresarial: análise dos ordenamentos jurídicos português e brasileiro

Dissertação de mestrado em Direito Tributário e Fiscal