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A tributação das mais-valias de acções: uma nota sobre duas reformas fiscais

Author

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  • António Martins

    (Faculdade de Economia, Universidade de Coimbra)

Abstract

A reforma fiscal realizada em Portugal em 1998 instituiu um esquema de tributação das mais-valias de acções, em particular ao sujeitá-las a uma taxa de 10% - ainda em vigor – que se afasta demasiadamente dos princípios da equidade tributária, sem que esse afastamento fosse justificado por vantagens observáveis noutros domínios. A reforma sueca de 1991, ao contrário, adoptou quanto a esta taxa uma solução mais justa, potencialmente menos enviesadora das decisões dos investidores e mais de acordo com a filosofia das reformas realizadas nos países da OCDE em finais da década de oitenta. A tributação das mais-valias de acções constitui uma área onde a revisão tributária em Portugal poderá incidir, na medida em que parece dificilmente justificável a manutenção da actual situação. Classification-JEL:

Suggested Citation

  • António Martins, 1998. "A tributação das mais-valias de acções: uma nota sobre duas reformas fiscais," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 163-170.
    • Handle: RePEc:pjm:journl:v:iv:y:1998:i:2:p:163-170
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