scholarly journals O Regime Fiscal das Pequenas e Médias Empresas (PME)

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
José Casalta Nabais
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Personal Income ◽  
Corporate Income Tax ◽  
Eu Law ◽  
Relevant Factor ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Fiscal Regime ◽  
Specific Tax

O REGIME FISCAL DAS PEQUENAS E MÉDIAS EMPRESAS*  THE FISCAL REGIME OF SMALL AND MEDIUM-SIZED COMPANIES  José Casalta Nabais**  RESUMO: O autor começa por dar conta da delimitação das micro, pequenas e médias empresas no direito da União Europeia e sua correspondência na ordem jurídica portuguesa. Depois refere algumas das situações em que a dimensão das empresas é considerada na tributação do rendimento e do consumo, destacando os regimes simplificado em IRS e em IRC e os regimes de isenção e dos pequenos retalhistas em IVA. Trata também dos incentivos fiscais mais importantes que têm por objecto as micro, pequenas e médias empresas, em que salienta os dirigidos à capitalização das empresas. Termina reflectindo sobre o actual sentido de um específico regime fiscal para as PME e a necessidade da consideração unitária do fenómeno financeiro das empresas. PALAVRAS-CHAVE: Micro, Pequenas e Médias Empresas. Tributação do Rendimento e do Consumo. Incentivos Fiscais. ABSTRACT: The author starts by explaining the meaning of micro, small and medium-sized companies in EU law and the correspondent characterisation in Portuguese law. After mentioning some of the situations in which the dimension is considered as a relevant factor in the taxation of income and consumption, he emphasis the simplified regimes in the Portuguese Personal Income Tax (IRS) and in the Portuguese Corporate Income Tax (IRC) as well as the exemption systems and small retailers taxation in VAT. It also explains the tax incentives directly pointed to the micro, small and medium-sized companies, and stresses the ones that are focused to the capitalization of the companies. In the end, the text reflects on the actual sense of a specific tax scheme for micro, small and medium companies (SME’s) and the need for consideration of the phenomenon of companies as a financial unit. KEYWORDS: Micro, Small and Medium-sized Companies. Taxation of Income and Consumption. Tax Incentives.   SUMÁRIO: Introdução. 1 A Diversidade de Empresas com Reflexo no Direito Fiscal. 1.1 A Base Jurídica e o Universo das PME. 1.2 Alusão às Empresas Transnacionais e sua Separação das Demais Empresas. 2 Aspectos do Regime Fiscal das PME. 2.1 A Consideração das PME em Sede do IRS Empresarial e do IRC. 2.2 A Consideração das PME em Sede do IVA. 2.3 As PME e os Benefícios Fiscais. 2.3.1 Os Benefícios Fiscais em Sentido Estrito e os Incentivos Fiscais. 2.3.2 Referência a Alguns Incentivos Fiscais Destinados às PME. 3 Por uma Abordagem Fiscal mais Consequente e Simples das PME. 3.1 Sentido Actual de um Específico Tratamento Fiscal das PME. 3.2 A Consideração Fiscal Unitária do Fenómeno Financeiro das Empresas. Referências.* Artigo elaborado a partir da nossa participação no Congresso Internacional “As PME e o Direito”, realizado na Faculdade de Direito da Universidade de Coimbra, Portugal, pelo Instituto Jurídico (IJ) e Instituto de Direito das Empresas e do Trabalho (IDET), nos dias 6 e 7 de Outubro de 2016.** Catedrático associado com agregação na Faculdade de Direito da Universidade de Coimbra, Portugal, onde leciona Direito Administrativo e Fiscal, junto ao Programa de Pós-Graduação. Doutor em Ciências Jurídico-Políticas pela Universidade de Coimbra, Portugal.

scholarly journals Tax Law: Third Party As Payer of Income from Dependent Activity

2013 ◽  
Vol 13 (1) ◽  
pp. 147-161
Author(s):  
Jana Tepperová ◽  
Lucie Rytířová
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Point Of View ◽  
Third Party ◽  
Personal Income Tax ◽  
The Czech Republic ◽  
International Regulations ◽  
Set Up ◽  
Specific Tax ◽  
Collection Point

Abstract Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.

scholarly journals Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea`s Attempt to Reduce Underreporting in Retail Businesses

2017 ◽  
Vol 32 (2) ◽  
pp. 85-134
Author(s):  
Sung Myung Jae ◽  
Awasthi Rajul ◽  
Lee Hyung Chul
Keyword(s):  
Income Tax ◽  
Shadow Economy ◽  
Positive Impact ◽  
Tax Incentives ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Gini Coefficients ◽  
Korean Economy ◽  
Business Income

Increasing tax revenues by curtailing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentives for Electronically Traceable Payments (TIETP) introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. TIETP allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable payments when they file their year-end income tax return. This tax incentive scheme has greatly contributed to transforming the Korean economy into a cashless economy over the last decade and a half. Card payments as a ratio of Korea`s GDP have ranked highest in the world since 2005, reaching 49% in 2014. TIETP has increased the percentage of business income earners who pay taxes from stagnant at around 30% up to the late 1990s to approximately 80% at present. The effective personal income tax rate for business income followed a continuous upward trend from 3.4% in 1998 to 6.3% in 2013. The total revenue increase driven by TIETP has been estimated as \3.4 trillion, with TIETP costs reaching \1.9 trillion. The net gain is an estimated \1.4 trillion (approximately US$1.3 billion), an increase of personal income tax revenue by 4.2%. TIETP also had a positive impact on income redistribution, decreasing Gini coefficients by 0.11 percentage points.

scholarly journals HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY

2017 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
TANAPONG DAMKERNGKHAJORNWONG
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Direct Taxation ◽  
Tax Legislation ◽  
Asean Member ◽  
Tax Harmonization ◽  
Asean Countries

Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indirect taxation, I will consider to what extent such the consumption tax systems as VAT and GST in each ASEAN countries could be in accordance with each other. Finally, what challenges over tax harmonization in ASEAN can be will be noted. The majority of the discussions above will be based upon the tax harmonization and coordination already conducted within the EU. 

scholarly journals HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY

2017 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
TANAPONG DAMKERNGKHAJORNWONG
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Direct Taxation ◽  
Tax Legislation ◽  
Asean Member ◽  
Tax Harmonization ◽  
Asean Countries

Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indirect taxation, I will consider to what extent such the consumption tax systems as VAT and GST in each ASEAN countries could be in accordance with each other. Finally, what challenges over tax harmonization in ASEAN can be will be noted. The majority of the discussions above will be based upon the tax harmonization and coordination already conducted within the EU. 

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

2016 ◽  
Vol 48 (42) ◽  
pp. 4042-4050
Author(s):  
José Félix Sanz-Sanz ◽  
Juan Manuel Castañer-Carrasco ◽  
Desiderio Romero-Jordán
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Tax Structures

scholarly journals System and tax policy and population policy

Stanovnistvo ◽  
1998 ◽  
Vol 36 (1-2) ◽  
pp. 81-104
Author(s):  
Bozidar Raicevic ◽  
Brankica Gagic ◽  
Danijel Pantic
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Population Policy ◽  
Property Tax ◽  
Personal Income ◽  
The Other ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
Tax Systems ◽  
Economic Capacity

System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.

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