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Abstract(s)
Assiste-se, atualmente, a um crescente escrutínio público das práticas de planeamento fiscal adotadas por várias empresas multinacionais, as quais se traduzem em elevadas perdas de receitas fiscais nos países onde estas se encontram sediadas.
De facto, como resultado da crise económica e financeira mundial dos últimos anos, das políticas de austeridade implementadas em alguns países e dos diversos escândalos que divulgaram esquemas implementados por grupos multinacionais para diminuírem a sua base tributável, verifica-se uma atenção crescente para a problemática do planeamento fiscal abusivo.
De referir que as formas utilizadas pelos contribuintes para a diminuição da sua carga fiscal são cada vez mais complexas e sofisticadas, o que dificulta o trabalho das autoridades responsáveis por travar a fraude e evasão fiscal.
A proliferação destas práticas tem vindo a levantar questões relacionadas com o dever moral dos contribuintes pagarem um montante justo de impostos e colocam em causa a confiança no sistema fiscal internacional, desencorajando o cumprimento das obrigações fiscais dos contribuintes e aumentando significativamente os custos de fiscalização da máquina fiscal.
A presente dissertação debruça-se, assim, sobre a problemática do planeamento fiscal abusivo, pretendendo analisar em que medida as lacunas existentes nos sistemas fiscais dos vários países contribuem para a criação de esquemas de planeamento fiscal.
Nowadays, there is an increasing public scrutiny of the tax planning practices implemented by several multinational enterprises, which result in the loss of tax revenue in the countries in which those companies are located. In fact, as a result of the recent economic and financial crisis, of the austerity policies implemented in some countries and of the several scandals that disclosed tax planning schemes implemented by multinational groups, there is an increasing attention to the problem of aggressive tax planning. It should be noted that the taxpayers have been adopting increasingly aggressive and sophisticated practices to reduce their tax base, which hampers the work of the authorities responsible for curbing fraud and tax evasion. The proliferation of these practices has been raising questions related to the moral duty of the taxpayers to pay a fair share of taxes and decrease the taxpayers’ confidence in the international tax system, discouraging the compliance with its tax obligations and increasing significantly the inspection costs of the tax machine. As such, this Master thesis’ purpose is to analyse to what extent the existing gaps in the tax systems of several countries contribute to the creation of tax planning schemes.
Nowadays, there is an increasing public scrutiny of the tax planning practices implemented by several multinational enterprises, which result in the loss of tax revenue in the countries in which those companies are located. In fact, as a result of the recent economic and financial crisis, of the austerity policies implemented in some countries and of the several scandals that disclosed tax planning schemes implemented by multinational groups, there is an increasing attention to the problem of aggressive tax planning. It should be noted that the taxpayers have been adopting increasingly aggressive and sophisticated practices to reduce their tax base, which hampers the work of the authorities responsible for curbing fraud and tax evasion. The proliferation of these practices has been raising questions related to the moral duty of the taxpayers to pay a fair share of taxes and decrease the taxpayers’ confidence in the international tax system, discouraging the compliance with its tax obligations and increasing significantly the inspection costs of the tax machine. As such, this Master thesis’ purpose is to analyse to what extent the existing gaps in the tax systems of several countries contribute to the creation of tax planning schemes.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Planeamento fiscal abusivo Base erosion anda profit shifting Esquema de planeamento fiscal Evasão fiscal Aggressive tax planning Tax evasion Base erosion and profit shifting Tax planning schemes