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Hotelaria pré e pós reforma da fiscalidade verde

Authors: Rodrigues, Ana Isabel da Silva Pinto;

Hotelaria pré e pós reforma da fiscalidade verde

Abstract

O presente relatório, elaborado no âmbito do estágio curricular do mestrado em Fiscalidade tem como objetivos descrever as atividades desenvolvidas e aprofundar o estudo de um tema contemporâneo e atual, inserido no Orçamento de Estado de 2015, a Reforma da Fiscalidade Verde. O estágio decorreu no departamento de contabilidade do Hotel Alfamar – Beach and Sport Resort, unidade explorada pela Sun House, SA, com uma duração de 1680 horas. As atividades desenvolvidas, nesta entidade, foram de natureza contabilística e fiscal. Paralelamente procedeu-se ao estudo e análise da importância da Lei n.º 82- D/2014 de 31 de dezembro, alusiva à reforma da tributação ambiental, aplicada ao setor hoteleiro, umas das áreas de atividade mais significativas para a economia da região do Algarve. Recorrendo a exemplos práticos, quantificou-se o impacto da nova legislação nos resultados e no imposto a pagar da Sun House, SA. Na conclusão efetuou-se o balanço crítico da atividade realizada no Hotel Alfamar – Beach and Sport Resort e a avaliação da aplicação prática da Reforma da Fiscalidade Verde no setor hoteleiro.

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Portugal
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Hotelaria, Reforma da fiscalidade verde

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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