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O Mecenato Social e os Benefícios Fiscais em IRC no distrito de Viseu: Análise dos donativos empresariais e estratégias de angariação para Instituições Sociais
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Esta dissertação analisa a influência dos benefícios fiscais em sede de IRC nos donativos empresariais dirigidos a instituições sociais sem fins lucrativos, com foco no distrito de Viseu. Pretende-se com o presente estudo: (i) compreender em que medida o enquadramento jurídico‑fiscal do mecenato condiciona o comportamento doador das empresas e (ii) traduzir esse enquadramento em estratégias de angariação eficazes para as IPSS, considerando o papel do assessor como moderador entre o incentivo e a doação efetiva. O estudo adota um desenho misto: na vertente quantitativa (de pequena escala), recorre a dados administrativos/estatísticos (Relatório da Despesa Fiscal e mapas estatísticas da Autoridade Tributária) relativos ao ano de 2022; utiliza questionários estruturados a empresas e IPSS, sediadas na zona norte do distrito de Viseu. A análise integra indicadores de compliance documental, governação e práticas de captação, bem como determinantes não fiscais (reputação, stakeholders e proximidade comunitária). Espera‑se evidenciar o efeito‑preço do incentivo e produzir recomendações operacionais para IPSS e decisores, reforçando a transparência, a eficiência de captação e a sustentabilidade territorial do mecenato social.
This dissertation examines the influence of corporate income tax (IRC) incentives on corporate donations to non-profit social institutions, focusing on the district of Viseu. The study aims to: (i) understand the extent to which the legal-tax framework for philanthropy shapes corporate giving behaviour; and (ii) translate that framework into effective fundraising strategies for IPSS, considering the role of the advisor as a moderator between the incentive and the actual donation. The study adopts a mixed-methods design: in its quantitative component (small-scale), it draws on administrative and statistical data (the Tax Expenditure Report and statistical tables from the Portuguese Tax Authority) relating to the year 2022, it also uses structured questionnaires addressed to companies and IPSS located in the northern area of the district of Viseu. The analysis includes indicators of documentary compliance, governance, and fundraising practices, as well as non-tax determinants (reputation, stakeholders, and community proximity). The study seeks to demonstrate the price effect of the incentive and to produce operational recommendations for IPSS and policymakers, strengthening transparency, fundraising efficiency, and the territorial sustainability of social philanthropy.
This dissertation examines the influence of corporate income tax (IRC) incentives on corporate donations to non-profit social institutions, focusing on the district of Viseu. The study aims to: (i) understand the extent to which the legal-tax framework for philanthropy shapes corporate giving behaviour; and (ii) translate that framework into effective fundraising strategies for IPSS, considering the role of the advisor as a moderator between the incentive and the actual donation. The study adopts a mixed-methods design: in its quantitative component (small-scale), it draws on administrative and statistical data (the Tax Expenditure Report and statistical tables from the Portuguese Tax Authority) relating to the year 2022, it also uses structured questionnaires addressed to companies and IPSS located in the northern area of the district of Viseu. The analysis includes indicators of documentary compliance, governance, and fundraising practices, as well as non-tax determinants (reputation, stakeholders, and community proximity). The study seeks to demonstrate the price effect of the incentive and to produce operational recommendations for IPSS and policymakers, strengthening transparency, fundraising efficiency, and the territorial sustainability of social philanthropy.
Descrição
Palavras-chave
mecenato social benefícios fiscais IRC donativos empresariais IPSS assessoria.