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Abstract(s)
A região de África Ocidental é caracterizada pela sua riqueza natural, cultural e religiosa, contudo é constantemente abalada pela sua instabilidade política. A Guiné-Bissau, país situado na costa ocidental da África, com uma população estimada de 1,8 milhão de pessoas, possui um dos Produto Interno Bruto (PIB) per capita mais baixos do mundo (Associação Nacional das Empresas Metalúrgicas e Eletromecânicas [ANEME] & Associação Industrial do Distrito de Aveiro [AIDA], 2018). As contribuições das Micro, Pequenas e Médias empresas (PME) e Grandes empresas para a economia do país focam-se, essencialmente, nos impostos pagos, que permitem ao Governo arrecadar as suas receitas. Com vista ao cumprimento da sua missão de colocar em funcionamento o aparelho de Estado, pagar os salários e de realizar os investimentos, as empresas, no âmbito das suas atividades operacionais, nos mais diversos setores de atividade, geram receitas e empregos, aportando, também desta forma, um grande contributo para a economia nacional e para a sociedade. Assim, no âmbito do desenvolvimento da dissertação do Mestrado em Gestão das Organizações, ramo de Gestão de Empresas, procurou-se conhecer a contribuição das micro, PME e grandes empresas para o desenvolvimento económico e social da região de Guiné-Bissau. Com o objetivo de analisar de que forma as micro, PME e grandes empresas contribuem economicamente para o desenvolvimento da Guiné-Bissau, este estudo procura conhecer o peso dos impostos pagos pelas empresas, através de informação recolhida mediante diversos contactos ao Ministério das Finanças, à Direção Geral de Contribuição e Impostos, à Direção de Serviços de Pequenas e Médias Empresas e à Direção de Serviços de Grandes Empresas e coordenação dos Bairros Fiscais, entidades oficiais que regulamentam e gerem estas matérias na Guiné-Bissau. A metodologia de investigação destaca, num primeiro momento, o enquadramento teórico, sustentando o estudo pela revisão da literatura, e seguidamente, o desenvolvimento da análise dos valores correspondentes aos impostos pagos pelas empresas, que procuram compreender o seu peso para o orçamento geral de Estado e analisar, por setor de atividade, o PIB de Guiné-Bissau. O objetivo geral centra-se na análise de como as micro, PME e grandes empresas contribuem, economicamente, para o desenvolvimento da Guiné-Bissau nos últimos cinco anos (2018-2022). Para dar seguimento a este objetivo recorre-se a uma metodologia eminentemente qualitativa, com recurso à realização de entrevistas e à análise documental. Espera-se através desta investigação dar um contributo para o conhecimento do desenvolvimento económico da Guiné-Bissau, particularmente, através da análise do impacto das empresas para o orçamento de Estado.
The West African region is characterised by its natural, cultural, and religious richness, yet its political instability constantly shakes it. Guinea-Bissau, a country located on the west coast of Africa, with an estimated population of 1.8 million people, has one of the lowest Gross Domestic Product (GDP) per capita in the world (National Association of Metallurgical and Electromechanical Enterprises [ANEME] & Industrial Association of the District of Aveiro [AIDA], 2018). The contributions of Micro, Small and Medium Enterprises (SMEs) and Large Enterprises to the country's economy focus essentially on the taxes paid, which allow the Government to collect its revenue. To fulfil their mission of putting the State apparatus into operation, paying salaries, and making investments, companies, within the scope of their operational activities, in the most diverse sectors of activity, generate revenue and employment, contributing, in this way, a great contribution to the national economy and society. Thus, within the scope of developing the dissertation of the master’s in management of Organizations, Business Management branch, it sought to know the contribution of micro, SMEs and large companies to the economic and social development of the region of Guinea-Bissau. To analyse how micro, SMEs and large companies contribute economically to the development of Guinea-Bissau, this study seeks to know the weight of taxes paid by companies through information collected through various contacts with the Ministry of Finance, the Directorate General of Contribution and Taxes, the Directorate of Services for Small and Medium Enterprises and the Directorate of Services for Large Enterprises and coordination of tax districts, official entities that regulate and manage these matters in Guinea-Bissau. The research methodology highlights, firstly, the theoretical framework, sustaining the study by literature review, and then, the development of the analysis of the values corresponding to the taxes paid by companies, which seek to understand their weight for the general state budget and analyse, by activity sector, the GDP of Guinea-Bissau. The general objective focuses on analysing how micro, SMEs and large companies have contributed economically to the development of Guinea-Bissau in the last five years (2018-2022). An eminently qualitative methodology is used to achieve this objective, with recourse to interviews and documentary analysis. This research is expected to contribute to the knowledge of the economic development of Guinea-Bissau, particularly through the analysis of the impact of the companies on the State budget.
The West African region is characterised by its natural, cultural, and religious richness, yet its political instability constantly shakes it. Guinea-Bissau, a country located on the west coast of Africa, with an estimated population of 1.8 million people, has one of the lowest Gross Domestic Product (GDP) per capita in the world (National Association of Metallurgical and Electromechanical Enterprises [ANEME] & Industrial Association of the District of Aveiro [AIDA], 2018). The contributions of Micro, Small and Medium Enterprises (SMEs) and Large Enterprises to the country's economy focus essentially on the taxes paid, which allow the Government to collect its revenue. To fulfil their mission of putting the State apparatus into operation, paying salaries, and making investments, companies, within the scope of their operational activities, in the most diverse sectors of activity, generate revenue and employment, contributing, in this way, a great contribution to the national economy and society. Thus, within the scope of developing the dissertation of the master’s in management of Organizations, Business Management branch, it sought to know the contribution of micro, SMEs and large companies to the economic and social development of the region of Guinea-Bissau. To analyse how micro, SMEs and large companies contribute economically to the development of Guinea-Bissau, this study seeks to know the weight of taxes paid by companies through information collected through various contacts with the Ministry of Finance, the Directorate General of Contribution and Taxes, the Directorate of Services for Small and Medium Enterprises and the Directorate of Services for Large Enterprises and coordination of tax districts, official entities that regulate and manage these matters in Guinea-Bissau. The research methodology highlights, firstly, the theoretical framework, sustaining the study by literature review, and then, the development of the analysis of the values corresponding to the taxes paid by companies, which seek to understand their weight for the general state budget and analyse, by activity sector, the GDP of Guinea-Bissau. The general objective focuses on analysing how micro, SMEs and large companies have contributed economically to the development of Guinea-Bissau in the last five years (2018-2022). An eminently qualitative methodology is used to achieve this objective, with recourse to interviews and documentary analysis. This research is expected to contribute to the knowledge of the economic development of Guinea-Bissau, particularly through the analysis of the impact of the companies on the State budget.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, P. Porto, Instituto Politécnico de Viana do Castelo
Keywords
Micro PME Grandes empresas Impostos Orçamento