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Resumo(s)
Os contribuintes têm vindo a adotar várias formas de diminuição lícita e ilícita da sua
carga fiscal através de esquemas cada vez mais complexos, dificultando o trabalho das
autoridades responsáveis no combate à evasão e fraude fiscal. Apesar dos esforços da
OCDE, da União Europeia e de vários países há ainda um longo caminho a percorrer no
combate ao planeamento fiscal abusivo.
O planeamento fiscal abusivo gera efeitos negativos bastante significativos, desencoraja
o cumprimento das obrigações fiscais por parte dos contribuintes e aumenta
injustificadamente os custos administrativos de fiscalização da máquina fiscal. A
implementação do Decreto-Lei nº 29/2008 de 25 de Fevereiro tem como principal
objetivo o conhecimento pela Administração Fiscal de esquemas de planeamento fiscal
abusivo, para futuramente realizar alterações legislativas e regulamentares.
Este decreto-lei promove alguns dos esquemas que podem vir a ser praticados pelos
contribuintes a nível nacional e internacional. Posto isto, considerou-se pertinente a
realização de um estudo com uma abordagem a esquemas mais simples, com recurso a
ilustrações e exemplos reais de empresas que recorrem a estes esquemas para diminuir
substancialmente a sua carga fiscal.
Apesar da medida de divulgação de esquemas ser bastante utilizada em países anglosaxónicos,
tal não se traduz necessariamente em resultados positivos nos países
continentais, como Portugal. A sociedade portuguesa tem fortemente enraizada uma
mentalidade de fuga ao imposto, sendo esta uma variável bastante significativa para o
insucesso da medida em Portugal.
Taxpayers have been adopting various licit and illicit ways to decrease their tax burden through the use of increasingly complex schemes, complicating the work of the responsible authorities combating tax evasion and fraud. Despite the efforts of the OECD, the European Union and several countries, there is still a long way to go in the struggle against abusive tax planning. The abusive tax planning generates very significant negative effects, discourages tax compliance by taxpayers and unjustifiably increases administrative costs of monitoring the tax machine. The implementation of the Decree-Law No. 29/2008 of 25 February aims to acquaint the Tax Administration of abusive tax planning schemes to further promote legislative and regulatory changes. This law promotes some of the schemes that may be committed by taxpayers nationally and internationally. That said it was considered appropriate to conduct a study with simpler approach to schemes using illustrations and real examples of companies that use these schemes to significantly reduce their tax burden. Despite the disclosure of schemes measure being widely used in Anglo-Saxon countries, this does not necessarily translate into positive results in continental countries like Portugal. Portuguese society has a deeply rooted mentality of tax evasion, which is a very significant variable for the failure of the measure in Portugal.
Taxpayers have been adopting various licit and illicit ways to decrease their tax burden through the use of increasingly complex schemes, complicating the work of the responsible authorities combating tax evasion and fraud. Despite the efforts of the OECD, the European Union and several countries, there is still a long way to go in the struggle against abusive tax planning. The abusive tax planning generates very significant negative effects, discourages tax compliance by taxpayers and unjustifiably increases administrative costs of monitoring the tax machine. The implementation of the Decree-Law No. 29/2008 of 25 February aims to acquaint the Tax Administration of abusive tax planning schemes to further promote legislative and regulatory changes. This law promotes some of the schemes that may be committed by taxpayers nationally and internationally. That said it was considered appropriate to conduct a study with simpler approach to schemes using illustrations and real examples of companies that use these schemes to significantly reduce their tax burden. Despite the disclosure of schemes measure being widely used in Anglo-Saxon countries, this does not necessarily translate into positive results in continental countries like Portugal. Portuguese society has a deeply rooted mentality of tax evasion, which is a very significant variable for the failure of the measure in Portugal.
Descrição
Dissertação de Mestrado apresentada ao Instituto de Contabilidade e
Administração do Porto para a obtenção do grau de Mestre em
Contabilidade e Finanças sobre a orientação do Doutor José Campos
Amorim.
Nota: 16 valores
Nota: 16 valores
Palavras-chave
Decreto-Lei nº 29/2008 Comunicação prévia Planeamento fiscal abusivo Esquemas de planeamento fiscal abusivo Decree Law No. 29/2008 Preview communication Aggressive tax planning Schemes aggressive tax planning
Contexto Educativo
Citação
Editora
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto