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Abstract(s)
O paradigma da evasão e fraude fiscais é uma matéria de vulto, sendo reconhecido pela generalidade dos cidadãos o impacto negativo que tais situações têm nas contas públicas das nações, e não só, no próprio funcionamento da democracia.
Sendo certo que as primeiras análises correspondem, naturalmente, aos problemas que a diminuição inapropriada de receita pública comporta, é também verdade que estes problemas são uma oportunidade para incrementar o controlo relativo às receitas. Com efeito, estas infrações fiscais são a causa para endurecer medidas legislativas e para a criação de novas estruturas que monitorizem determinadas atividades tributárias.
Assim, esta dissertação procura, para além de distinguir os conceitos inerentes às práticas de planeamento fiscal, dissecar os aspetos – negativos e positivos – que a ação ou omissão de comportamentos por parte dos contribuintes origina no seio decisores políticos uma reação que trará consequências na economia portuguesa.
The paradigm of tax evasion and fraud is a matter of major and is recognized by the majority of citizens the negative impact that such situations are in the public accounts of nations, and not only in the very functioning of democracy. It being understood that the first analyzes correspond, of course, to the problems that inappropriate decrease in public revenue behaves, it is also true that these problems are an opportunity to increase control on the revenue. Indeed, these tax offenses are the cause to toughen legislation and the creation of new structures to monitor certain tax activities. This dissertation seeks, in addition to distinguish the concepts of tax planning practices, dissect aspects - negative and positive - that the act or omission of behavior by taxpayers originates within policy makers a reaction that will bring consequences in the economy Portuguese.
The paradigm of tax evasion and fraud is a matter of major and is recognized by the majority of citizens the negative impact that such situations are in the public accounts of nations, and not only in the very functioning of democracy. It being understood that the first analyzes correspond, of course, to the problems that inappropriate decrease in public revenue behaves, it is also true that these problems are an opportunity to increase control on the revenue. Indeed, these tax offenses are the cause to toughen legislation and the creation of new structures to monitor certain tax activities. This dissertation seeks, in addition to distinguish the concepts of tax planning practices, dissect aspects - negative and positive - that the act or omission of behavior by taxpayers originates within policy makers a reaction that will bring consequences in the economy Portuguese.
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Keywords
Evasão fiscal Fraude fiscal Paraísos fiscais Planeamento fiscal Tax evasion Offshores Tax fraud Tax planning