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A fiscalidade e a política de dividendos das sociedades

  • António Martins

    (Faculdade de Economia de Coimbra)

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    o presente artigo aborda a influência da política fiscal na distribuição de dividendos por parte das sociedades. Na primeira parte do texto, são apresentadas as principais proposições teóricas sobre a relação entre a política de dividendos e o enquadramento fiscal dos lucros distribuídos e das mais-valias de acções e também as conclusões de alguns estudos empíricos. Na segunda parte analisa-se, em sede teórica, o tratamento que o sistema fiscal português reserva a estes rendimentos e a sua influência na política de dividendos das sociedades portuguesas.

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    Article provided by ISEG, Universidade de Lisboa in its journal Estudos de Gestão.

    Volume (Year): III (1997)
    Issue (Month): 3 ()
    Pages: 137-144

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    Handle: RePEc:pjm:journl:v:iii:y:1997:i:3:p:137-144
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