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Dedução em sede de IRS de IVA suportado em fatura em Portugal: um estudo exploratório
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A presente investigação trata-se de um estudo exploratório com foco na dedução à co-leta em sede de Imposto sobre o Rendimento das Pessoas Singulares (IRS), pela exigência de fatura, enquanto medida de combate à fraude e evasão fiscal em Portugal, e, complemen-tarmente, como medida de incentivo ao cumprimento voluntário dos agentes económicos na emissão de faturas.Em Portugal, após a crise económica e financeira que ocorreu entre 2008 e 2014, o combate à fraude e à evasão fiscal tornou-se notório. Consequentemente ocorreu uma res-truturação ao regime de faturação, passando a existir no sistema fiscal português tanto o sistema e-fatura, como a dedução à coleta em IRS de uma percentagem do Imposto sobre o Valor Acrescentado (IVA) suportado nas suas aquisições (Melo, 2018).Com o recente estudo do Grupo de Trabalho para o Estudo dos Benefícios Fiscais em Portugal (2019), que veio propor a continuidade do estudo dos benefícios fiscais em Portugal, torna-se pertinente estudar o benefício fiscal da dedução à coleta de IRS de IVA suportado em fatura, através de um estudo exploratório, analisando-se nomeadamente se a medida se justifica manter no sistema fiscal português.A investigação parte do enquadramento do problema, seguida da definição de concei-tos relevantes para a investigação, tais como, o conceito de benefício fiscal e de despesa fiscal. Uma vez enquadrado o tema da investigação, realizou-se o presente estudo recorrendo-se a um questionário à comunidade académica do Instituto Politécnico do Cávado e do Ave (IPCA).Assim, recorrendo a uma amostra de 420 inquiridos, concluiu-se que os inquiridos ten-dem a solicitar faturas, sendo um dos principais motivos apontados o dever de combate à fraude e evasão fiscal, e, por outro lado, cerca de 59,8% da amostra reconhece um efeito positivo no cálculo do seu IRS devido ao benefício fiscal pela exigência de fatura. Usando o rho de Spearman, os resultados mostram que existe uma maior perceção por parte dos inquiridos sobre o efeito da dedução à coleta de IRS, pela exigência de fatura, no combate à fraude e à evasão fiscal, quanto maior a frequência com que eles solicitam fatu-ra nos setores de atividade que lhes conferem esse benefício fiscal. A análise efetuada veio ainda confirmar que à medida que aumentam os rendimentos anuais brutos dos inquiridos, menor é a sua consideração sobre o efeito da dedução pela exigência de fatura no cálculo do seu IRS e maior é a sua perceção sobre a relevância que o benefício em estudo tem no combate à fraude e à evasão fiscal. O estudo permitiu, através da perceção dos inquiridos, aferir que o benefício em estudo aparenta ser eficaz no combate à fraude e à evasão fiscal e a longo prazo permitirá que a soli-citação de faturas se torne um costume nos agregados familiares portugueses, justificando--se, por isso, a sua manutenção no sistema fiscal português.
ABSTRACT: The present investigation is an exploratory study focusing on the deduction to the col-lection Portuguese Personal Income Tax (PIT) due to the requirement of an invoice. as a measure to combat tax fraud and evasion in Portugal, and, in addition, as a measure to encourage voluntary compliance by economic agents in issuing invoices.In Portugal, after the economic and financial crisis that occurred between 2008 and 2014, the fight against fraud and tax evasion became notorious. Consequently, there was a restructuring of the invoicing system, with both the Portuguese e-fatura (e-invoice sys-tem) and the deduction from the collection in IRS of a percentage of the Value Added Tax (VAT) borne on its acquisitions in the Portuguese tax system (Melo, 2018).With the recent study by the Working Group for the Study of Tax Benefits in Portugal, which proposed the continuation of the study of tax benefits in Portugal, it becomes perti-nent to study the tax benefit of deducting PIT from VAT supported on invoices, through an exploratory study, analyzing whether the measure is justified to maintain in the Portu-guese tax system.The investigation starts by framing the problem, followed by the definition of concepts relevant to the investigation, such as the concept of fiscal benefit and tax expense. Once the research was framed, an investigation was carried out using a questionnaire to the academic community of the Polytechnic Institute of Cávado and Ave (IPCA).Therefore, using a sample of 420 respondents, we concluded that respondents tend to request invoices, one of the main reasons mentioned being the duty to combat tax fraud and tax evasion. On the other hand, about 59,8% of the sample recognizes a positive effect in the calculation of its PIT due to the tax benefit by invoice requirement.Using Spearman’s rho, the results showed a greater perception of the respondents about the effect of deduction on the collection of PIT, due to the requirement of invoice, in com-bating fraud and tax evasion, the greater the frequency they request invoice in the sectors of activity that grant them this tax benefit. The analysis carried out also confirmed that as the gross annual income of respondents increases, the lesser their consideration of the effect of deduction for the invoice requirement in the calculation of their IRS is, and the greater is their perception of the relevance of the benefit in study has on combating fraud and tax evasion.The study allowed, through the perception of respondents, to gauge that the benefit under study appears to be effective in combating fraud and tax evasion and, in the long term, will allow the request for invoices to become a custom in Portuguese households, justifying, therefore, its maintenance in the Portuguese tax system.
ABSTRACT: The present investigation is an exploratory study focusing on the deduction to the col-lection Portuguese Personal Income Tax (PIT) due to the requirement of an invoice. as a measure to combat tax fraud and evasion in Portugal, and, in addition, as a measure to encourage voluntary compliance by economic agents in issuing invoices.In Portugal, after the economic and financial crisis that occurred between 2008 and 2014, the fight against fraud and tax evasion became notorious. Consequently, there was a restructuring of the invoicing system, with both the Portuguese e-fatura (e-invoice sys-tem) and the deduction from the collection in IRS of a percentage of the Value Added Tax (VAT) borne on its acquisitions in the Portuguese tax system (Melo, 2018).With the recent study by the Working Group for the Study of Tax Benefits in Portugal, which proposed the continuation of the study of tax benefits in Portugal, it becomes perti-nent to study the tax benefit of deducting PIT from VAT supported on invoices, through an exploratory study, analyzing whether the measure is justified to maintain in the Portu-guese tax system.The investigation starts by framing the problem, followed by the definition of concepts relevant to the investigation, such as the concept of fiscal benefit and tax expense. Once the research was framed, an investigation was carried out using a questionnaire to the academic community of the Polytechnic Institute of Cávado and Ave (IPCA).Therefore, using a sample of 420 respondents, we concluded that respondents tend to request invoices, one of the main reasons mentioned being the duty to combat tax fraud and tax evasion. On the other hand, about 59,8% of the sample recognizes a positive effect in the calculation of its PIT due to the tax benefit by invoice requirement.Using Spearman’s rho, the results showed a greater perception of the respondents about the effect of deduction on the collection of PIT, due to the requirement of invoice, in com-bating fraud and tax evasion, the greater the frequency they request invoice in the sectors of activity that grant them this tax benefit. The analysis carried out also confirmed that as the gross annual income of respondents increases, the lesser their consideration of the effect of deduction for the invoice requirement in the calculation of their IRS is, and the greater is their perception of the relevance of the benefit in study has on combating fraud and tax evasion.The study allowed, through the perception of respondents, to gauge that the benefit under study appears to be effective in combating fraud and tax evasion and, in the long term, will allow the request for invoices to become a custom in Portuguese households, justifying, therefore, its maintenance in the Portuguese tax system.
Descrição
Palavras-chave
Benefício fiscal Dedução à coleta IRS Fraude fiscal Evasão fiscal Tax beneficts Tax credit Personal income tax Tax fraud Tax evasion
Contexto Educativo
Citação
AZEVEDO; Daniela ; PEREIRA, Liliana ; DINIS, Ana (2021) - Dedução em sede de IRS de IVA suportado em fatura em Portugal : um estudo exploratório. GESTIN. ISSN 1645-2534. Ano 19, nº 23, p. 57-81.
Editora
Escola Superior de Gestão de Idanha-a-Nova