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Advisor(s)
Abstract(s)
Esta dissertação tem como principal objetivo perceber de que forma a auditoria
tributária pode ajudar a combater a economia não registada e para isso é importante
alargar o conhecimento sobre conceitos que envolvem este fenómeno.
Ao longo da revisão da literatura, são abordados temas como, identificar as diversas
componentes da economia não registada, perceber quais as causas que potenciam este
fenómeno, assim como as suas respetivas consequências e ainda, é feita uma abordagem
ao impacto que a economia não registada tem no crecimento economico do país. Quanto
à auditoria tributária são evidenciados todos os princípios pelos quais esta se rege,
detacando-se também o comportamento que é esperado do auditor no desempenho das
suas funções e ainda é realizada uma descrição detalhada do procedimento de uma
inspeção tributária.
Para se poder retirar conclusões sobre este estudo, no capítulo Metodologias de
Investigação, foram adotados métodos quantitativos e qualitativos, recorrendo à
elaboração de um questionário, com algumas questões de resposta aberta, direcionados
quer a Auditores da Autoridade Tributária e Aduaneira quer a Revisores Oficiais de
Contas.
Decorrida a análise dos resultados pode-se concluir que o aumento das Auditorias
Tributárias é um meio eficaz de combate à economia não registada.
This dissertation's main objective is to understand how tax auditing can help combat the unregistered economy and for this it is important to broaden knowledge about concepts involving this phenomenon. Throughout the literature review, topics are covered such as identifying the different components of the unregistered economy, understanding the causes that potentiate this phenomenon, as well as its respective consequences and also, an approach is made to the impact that the unregistered economy has on the country's economic growth. Regarding the tax audit, all the principles by which it is governed are highlighted, also highlighting the behavior that is expected from the auditor in the performance of their duties and a detailed description of the procedure for a tax inspection is also provided. In order to draw conclusions about this study, in the Research Methodologies chapter, quantitative and qualitative methods were adopted, resorting to the elaboration of a questionnaire, with some open-ended questions, aimed at both Auditors of the Tax and Customs Authority and Official Auditors of Accounts. After analyzing the results, it can be concluded that increasing Tax Audits is an effective means of combating the unregistered economy.
This dissertation's main objective is to understand how tax auditing can help combat the unregistered economy and for this it is important to broaden knowledge about concepts involving this phenomenon. Throughout the literature review, topics are covered such as identifying the different components of the unregistered economy, understanding the causes that potentiate this phenomenon, as well as its respective consequences and also, an approach is made to the impact that the unregistered economy has on the country's economic growth. Regarding the tax audit, all the principles by which it is governed are highlighted, also highlighting the behavior that is expected from the auditor in the performance of their duties and a detailed description of the procedure for a tax inspection is also provided. In order to draw conclusions about this study, in the Research Methodologies chapter, quantitative and qualitative methods were adopted, resorting to the elaboration of a questionnaire, with some open-ended questions, aimed at both Auditors of the Tax and Customs Authority and Official Auditors of Accounts. After analyzing the results, it can be concluded that increasing Tax Audits is an effective means of combating the unregistered economy.
Description
Keywords
Economia não registada Auditoria tributária Auditor Crescimento económico Unregistered economy Economic growth Tax audit Auditor