WORKSHOP
“Budgetary Implications of the most advantageous Fiscal Regimes”
Organisation: Principal Reseacher Dr. Nazaré da Costa Cabral, Assistant ReseacherPh.d Student Marta Caldas
June 23rd 2016, 10am in the FDUL
According to the OECD’s Report (2002) Best Practices for Budget Transparency: “The relationship between good governance and better economic and social outcomes is increasingly acknowledged. Transparency – openness about policy intentions, formulation and implementation – is a key element of good governance. The budget is the single most important policy document of governments, where policy objectives are reconciled and implemented in concrete terms.”
Given the importance that the Government Budget acknowledges to economic growth and social development, and after the panorama of economic and financial crisis we have been through since 2007-2008, the CIDEEFF ventures in analysing the consequences on the Government Budget of respecting the transparency principle, with respect to fiscal behaviours traduced in acts of fiscal evasion and/or elision.
The sheer existence of advantageous fiscal regimes, including the acts of elision/evasion associated with the existence of “offshores”, as epitomised recently by the Panama Papers case, raises actually many questions, for instance:
1) What is their impact on the Government Budget’s income and spending?
2) What is their impact on investment and economic growth?
3) What is their impact on financial and budgetary transparency?
It is those questions that we will pretend to discuss during this workshop, with the help of renowned specialists in areas of Fiscal Law and Budgetary Law.
Free entrance, under condition of previous inscription and according to the room’s capacity:
ideff@fd.ulisboa.pt/ 217 962 198