"Implicações Orçamentais dos Regimes Fiscais mais Vantajosos"

July, 2016
Working Papers

Serie: CIDEEFF Policy Papers; 2016/01; Crises, Public Policies, Fiscal Policy and the Euro

ISSN: 2183-8496

Abstract: In this Policy Paper, categories of tax incentive regimes are identified and classified, it is discussed their fiscal and budget relevance and also the relationship between them and the principle of fiscal transparency.

Keywords: Tax incentive regimes; tax havens; preferential tax regimes; tax planning; principle of fiscal transparency.

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