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Authors
Advisor(s)
Abstract(s)
Recuando até 2011, é possível recordar a altura em que Portugal recorreu à sua 3ª ajuda
financeira internacional da história, acordando um financiamento de 78 mil milhões de
euros com a troika, em troca do cumprimento de diversos objetivos, tais como o alcance
de metas orçamentais, reformas estruturais e o cumprimento de um plano de ajustamento
económico e financeiro.
Estas exigências viriam a ser refletidas no orçamento do estado para 2012, anunciado
como o mais exigente alguma vez realizado em Portugal, onde ficou consagrada a
autorização legislativa para o governo regulamentar um regime para a transmissão
eletrónica dos elementos das faturas e outros documentos fiscalmente relevantes.
O regime, resultado da intenção do reforço do combate à fraude e evasão fiscais, foi
denominado por sistema e-fatura e acabaria por ser implementado em 2013 com o
objetivo de proporcionar um controlo mais eficaz dos rendimentos dos operadores
económicos, contrariar a economia paralela, alargar a base tributável e reduzir a
concorrência desleal.
Após 6 anos de vida do “e-fatura”, como é conhecido, é imprescindível compreender os
efeitos que tem produzido e se tem conseguido atingir os objetivos definidos.
Assim, os objetivos da presente investigação passam por analisar o impacto do sistema efatura
nas receitas fiscais, desde a sua implementação até à atualidade, expor as medidas
que o compõem e compreender se as mesmas estão a provocar os resultados esperados.
De forma complementar, pretende-se também analisar o impacto das medidas no
exercício da profissão de Contabilista Certificado, bem como a perceção destes
profissionais relativamente ao sistema.
If we go back to 2011, we can remember the moment when Portugal resorted to its 3rd international financial aid in history. The agreement was a financing of 78 billion euros with troika and in exchange several targets should be fulfilled, such as the achievement of budgetary goals, structural reforms and the compliance with an economic and financial adjustment plan. These requirements would be reflected in the State Budget for 2012, announced as the most demanding State Budget ever carried out in Portugal where the legislative authorization for the government to regulate a regime for the electronic transmission of elements of invoices and other relevant tax documents were enshrined. The regime, as a result of the intention to reinforce the fight against tax fraud and evasion, was called the e-invoice system and would eventually be implemented in 2013 with the purpose to provide a more effective control of the income of the economic operators, counteract the black economy, widen the tax base and reduce unfair competition. The “e-invoice”, as it is known, has reached 6 years of life and it is essential to understand the effects produced and if it has managed to achieve the defined goals. Thereby, the objectives of this investigation are to analyze the impact of the e-invoice system on tax revenues, from its implementation to the present day, to expose the measures that compose it and to understand if they are causing the expected results. Complementarily, it is also intended to analyze the impact of the measures in the exercise of the profession of Certified Accountant, as well as the perception of these professionals regarding the system.
If we go back to 2011, we can remember the moment when Portugal resorted to its 3rd international financial aid in history. The agreement was a financing of 78 billion euros with troika and in exchange several targets should be fulfilled, such as the achievement of budgetary goals, structural reforms and the compliance with an economic and financial adjustment plan. These requirements would be reflected in the State Budget for 2012, announced as the most demanding State Budget ever carried out in Portugal where the legislative authorization for the government to regulate a regime for the electronic transmission of elements of invoices and other relevant tax documents were enshrined. The regime, as a result of the intention to reinforce the fight against tax fraud and evasion, was called the e-invoice system and would eventually be implemented in 2013 with the purpose to provide a more effective control of the income of the economic operators, counteract the black economy, widen the tax base and reduce unfair competition. The “e-invoice”, as it is known, has reached 6 years of life and it is essential to understand the effects produced and if it has managed to achieve the defined goals. Thereby, the objectives of this investigation are to analyze the impact of the e-invoice system on tax revenues, from its implementation to the present day, to expose the measures that compose it and to understand if they are causing the expected results. Complementarily, it is also intended to analyze the impact of the measures in the exercise of the profession of Certified Accountant, as well as the perception of these professionals regarding the system.
Description
Keywords
Sistema e-fatura Fraude fiscal Evasão fiscal Receitas fiscais Contabilista certificado E-invoice system Tax evasion Tax fraud Certified accountant Tax revenues