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Abstract(s)
problema da Evasão e Fraude Fiscal surge como uma questão de resolução prioritária para as nações. É reconhecido pela maior parte dos contribuintes o seu impacto contraproducente nas contas públicas, devido às funções e desequilíbrios financeiros existentes, sendo um tema de grande interesse por se tratar de uma das principais causas da perda da receita fiscal nos mais variados tipos de tributos.
Assim, a presente dissertação procura contribuir para um melhor entendimento das repercussões que a Evasão e a Fraude Fiscal poderão ter ao nível da sociedade e da carga fiscal, tendo o este estudo como objetivos (i) apurar a forma como a sociedade lida com a Evasão e Fraude Fiscal; (ii) clarificar como se desenvolve a atuação da Autoridade Tributária no combate á Fraude Fiscal e (iii) avaliar se as sanções e coimas aplicadas a um crime de fraude são adequadas.
Para melhor compreensão da laboração desenvolvida, foi efetuado um breve enquadramento, o qual conta com uma sumária abordagem aos temas adjacentes nomeadamente, ao Conceito de Evasão e Fraude Fiscal, Justiça Fiscal e as Medidas de Combate à Evasão e Fraude Fiscal. A opção metodológica escolhida surgiu com o intento de obter resultados para a realização do estudo de caso. Assim, contámos com a metodologia quantitativa, utilizada de forma a obter resultados concretos e fiáveis, e com a metodologia qualitativa a qual nos permite complementar e comprovar a metodologia quantitativa. Os resultados obtidos transmitem a ideia de que o nível de arrecadação da receita fiscal, sendo o principal condimento do Orçamento do Estado, tem contribuído para uma aproximação do equilíbrio do saldo orçamental, situação que poderia ser otimizada com uma maior aposta na prevenção e combate deste ilícito criminal.
The issue of tax evasion and tax fraud arises as a matter of priority resolution for nations. Most taxpayers recognize its counterproductive impact on public accounts, due to the existing financial functions and imbalances, being such a topic of great interest as it is one of the main causes of the loss of tax revenue in the most varied types of taxes. Thus, this dissertation aims to contribute to a better understanding of the repercussions that tax evasion and tax fraud may have on society and tax burden, being the main goals of this study (i) to investigate how society deals with evasion tax fraud; (ii) to clarify how the Revenue Authority addresses to tax fraud and (iii) to assess the sanctioning and fining adequacy applied to a crime of fraud. For a better understanding of the development of this study, a short overview was made, which includes a summary approach to related themes, namely, the Concept of Tax Evasion and Tax Fraud, Tax Justice and Measures to Combat Fraud and Tax Evasion. The methodological options chosen came up with the intent to obtain results for carrying out the case study. Thus, we relied on the quantitative methodology, used to obtain concrete and reliable results, and on the qualitative methodology which allows us to complement and prove the quantitative methodology. The results obtained convey the idea that the level of tax revenue collection, which is the main source of the State Budget, has contributed to a budget close to balance, a situation that could be optimized with a greater focus on preventing and combating financial crimes such as tax and evasion frauds.
The issue of tax evasion and tax fraud arises as a matter of priority resolution for nations. Most taxpayers recognize its counterproductive impact on public accounts, due to the existing financial functions and imbalances, being such a topic of great interest as it is one of the main causes of the loss of tax revenue in the most varied types of taxes. Thus, this dissertation aims to contribute to a better understanding of the repercussions that tax evasion and tax fraud may have on society and tax burden, being the main goals of this study (i) to investigate how society deals with evasion tax fraud; (ii) to clarify how the Revenue Authority addresses to tax fraud and (iii) to assess the sanctioning and fining adequacy applied to a crime of fraud. For a better understanding of the development of this study, a short overview was made, which includes a summary approach to related themes, namely, the Concept of Tax Evasion and Tax Fraud, Tax Justice and Measures to Combat Fraud and Tax Evasion. The methodological options chosen came up with the intent to obtain results for carrying out the case study. Thus, we relied on the quantitative methodology, used to obtain concrete and reliable results, and on the qualitative methodology which allows us to complement and prove the quantitative methodology. The results obtained convey the idea that the level of tax revenue collection, which is the main source of the State Budget, has contributed to a budget close to balance, a situation that could be optimized with a greater focus on preventing and combating financial crimes such as tax and evasion frauds.
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Keywords
Fraude fiscal Evasão fiscal Planeamento fiscal Medidas de combate Tax fraud Tax evasion Tax planning Combat Measures