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Abstract(s)
O planeamento fiscal tem vindo a ganhar uma importância crescente na União Europeia, com efeito nas políticas adotadas. Assim, pretende-se com este estudo clarificar os conceitos inerentes ao planeamento fiscal, dissipando as dúvidas sobre a variada terminologia associada ao tema. Para uma melhor abordagem, é feito um enquadramento teórico, recorrendo à doutrina para delimitar conceitos e onde são enquadradas as causas que levam à evasão ao imposto.
Posteriormente, é apresentado o resultado da investigação sobre os protagonistas da evasão e elisão fiscal. Neste contexto é dado particular ênfase às quatro maiores multinacionais de auditoria, e no seu papel na União Europeia.
A revisão de literatura é o resultado do tratamento da informação recolhida, com base em artigos científicos, livros, publicações e artigos técnicos, focados no tema do planeamento fiscal. Assim, foi possível obter diversas opiniões, permitindo uma abordagem mais completa do tema.
Para a metodologia, foi escolhido o método qualitativo, uma vez que a base do estudo esteve no trabalho de investigação do grupo de pesquisa Corporate Europe Observatory.
A investigação foi feita, tendo sempre presente a ambição de apresentar os dados mais atuais, e de sustentar cada conclusão.
Fiscal planning is gaining importance in the European Union, with the effect of the adopted policies. In this matter, this study aims to clarify the inherent concepts to fiscal planning, dissipating doubts about the terminology surrounding the theme. For a better approach, a theoretical context it's establish using the doctrine to define concepts and to place the causes that lead to fiscal evasion. Posteriorly, the result of the investigation about the protagonists of fiscal evasion and avoidance it's presented. In this context, a particular emphasis is given to four biggest audit multinationals and their role in the European Union. The revision of literature is the result of the treatment of the gathered information, according to scientific articles, books, publications and technical pieces, focused in the theme of fiscal planning. Allowing, through the gathering of different points of view, a more in depth approach to the theme. For the methodology chosen, the qualitative method was followed, since the base of the study was the investigation work of the Corporate European Observatory. The investigation was made, taking in consideration the ambition of presenting current data and to justify every conclusion.
Fiscal planning is gaining importance in the European Union, with the effect of the adopted policies. In this matter, this study aims to clarify the inherent concepts to fiscal planning, dissipating doubts about the terminology surrounding the theme. For a better approach, a theoretical context it's establish using the doctrine to define concepts and to place the causes that lead to fiscal evasion. Posteriorly, the result of the investigation about the protagonists of fiscal evasion and avoidance it's presented. In this context, a particular emphasis is given to four biggest audit multinationals and their role in the European Union. The revision of literature is the result of the treatment of the gathered information, according to scientific articles, books, publications and technical pieces, focused in the theme of fiscal planning. Allowing, through the gathering of different points of view, a more in depth approach to the theme. For the methodology chosen, the qualitative method was followed, since the base of the study was the investigation work of the Corporate European Observatory. The investigation was made, taking in consideration the ambition of presenting current data and to justify every conclusion.
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Keywords
Planeamento fiscal Promotores Big four Comissão Europeia Promotors European Commission Fiscal Planning