Natureza jurídica das ESFL do terceiro sector, o seu enquadramento no regime fiscal e sustentabilidade | 2016

Author(s) Rui Manuel Leite Miranda
Advisor(s) João Sérgio Ribeiro
Year 2016

Synopsis This thesis aims to address the legal nature of nonprofit organizations, their fiscal framework as well as their sustainability, trying to raise some questions and point out some solutions for their success. In the first part, we proceed to the legal framework of Nonprofit Organizations, trying to assess the relevance of existing an exclusive code for the sector, in order to gather all the legislation, once nowadays it still remains disperse, therefore being difficult to analyze. After defining these entities and their functions according to their typology, we present their characteristics and scope as well as their fields of activity and diplomas that legally regulate them. The second part is designed to their fiscal framework, considering their taxation model and exemptions and benefits they can use upon compliance with certain requirements as well as the provisions that lead to their extinction. In addition to the fiscal framework for these entities, it is still treated in this part the tax component on the Patronage, since it is largely responsible for the sustainability of these organizations. Finally, some relevant aspects are referred such as specific exemptions – Municipal Property Tax, Stamp Duty Reserve Tax, Car Rode Tax and other special aspects of taxation. The third and final part deals with the nonprofit organizations sustainability, exposing its importance and the challenges they have to face this new century, indicating some avenues for its effectiveness, particularly in the management of human resources and organizational strategy. It is also discussed in this part the role of patrons and volunteers, the first of crucial importance for the allocation of capital by way of donations and the latter as subjects who generously offer their time on behalf of these entities. At this point, it is still questioned the type of perks they should benefit in return for their unrestricted availability.

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2018-01-29T10:46:52+00:00