| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.1 MB | Adobe PDF |
Authors
Abstract(s)
desafiando os sistemas fiscais e as autoridades em todo o mundo. Trata-se de uma prática ilegal de evadir, omitir ou manipular informações financeiras visando reduzir, ou evitar o pagamento de impostos devidos ao Estado.
O Imposto sobre o Valor Acrescentado é uma fonte significativa de receita para o governo, sendo usado para financiar serviços públicos e programas governamentais, é também um dos impostos onde se verifica mais “fugas” ao fisco. Para combater este problema, são adotadas medidas de fiscalização rigorosas e é promovida a conformidade fiscal.
O setor de construção civil é um setor multifacetado e vital para o desenvolvimento das sociedades, abrangendo uma ampla variedade de atividades e desempenhando um papel importante na economia.
Assim, este estudo visa contribuir para a compreensão da fraude fiscal no IVA no setor da construção civil e para o desenvolvimento de estratégias eficazes de prevenção e combate.
Para melhor compreensão do estudo desenvolvido, foi efetuado um enquadramento, o qual conta com uma sumária abordagem de tópicos relacionados, tais como o conceito de Planeamento Fiscal, Evasão e Fraude Fiscal, além das motivações subjacentes à Evasão e Fraude Fiscal. Também são contemplados os diversos tipos de fraude e evasão fiscal, com especial destaque para os crimes fiscais relacionados com o IVA, bem como as estratégias de combate adotadas para enfrentar este problema.
A escolha da abordagem metodológica foi feita com o objetivo de produzir resultados que fossem relevantes para a problemática em estudo. Portanto, a metodologia escolhida foi a metodologia quantitativa, sendo a recolha de dados efetuada com recurso a questionários.
A análise dos dados obtidos permitiu identificar os principais fatores que influenciam a ocorrência de fraude fiscal no setor da construção civil, bem como avaliar a eficácia dos mecanismos antifraude atualmente implementados. O estudo revelou que a complexidade das operações no setor, combinada com a perceção de injustiça fiscal e a significativamente para a prática de evasão fiscal. Adicionalmente, verificou-se que, embora as sanções rigorosas sejam consideradas eficazes pelos profissionais da área, as medidas preventivas ainda carecem de maior desenvolvimento e adaptação às especificidades do setor.
Os resultados também indicam que a fraude no IVA, especialmente no contexto da construção civil, distorce a concorrência e compromete a integridade do mercado, evidenciando a necessidade de uma abordagem regulatória mais específica e direcionada. Assim, este estudo fornece conclusões valiosas para a formulação de políticas públicas mais eficazes, capazes de mitigar a fraude fiscal e promover um ambiente de negócios mais justo e sustentável no setor da construção civil.
Tax fraud is a long-standing phenomenon that persists today, challenging tax systems and authorities around the world. It is an illegal practice of evading, omitting or manipulating financial information in order to reduce or avoid paying taxes due to the Governament. Value-added tax (VAT) is a significant source of government revenue, used to fund public services and government programs. However, it is also one of the taxes where the most “tax evasion” occurs. To combat this problem, strict oversight measures are adopted, and tax compliance is promoted. The construction sector is multifaceted and vital to the development of societies, encompassing a wide range of activities and playing an important role in the economy. This study, therefore, aims to contribute to the understanding of VAT fraud in the construction sector and to the development of effective strategies for its prevention and control. To better understand the study, a framework was created, which includes a brief overview of related topics, such as the concept of Tax Planning, Tax Evasion, and Tax Fraud, as well as the underlying motivations for Tax Evasion and Fraud. The study also covers various types of tax fraud and evasion, with a special focus on tax crimes related to VAT, as well as the anti-fraud strategies adopted to address this issue. The choice of methodological approach was made with the objective of producing results relevant to the issue under study. Therefore, the chosen methodology was quantitative, with data collection carried out through questionnaires. The analysis of the data obtained identified the main factors influencing the occurrence of tax fraud in the construction sector and assessed the effectiveness of the anti-fraud mechanisms currently in place. The study revealed that the complexity of operations in the sector, combined with the perception of tax injustice and the lack of understanding of tax obligations, are significant contributors to tax evasion practices. Additionally, it was found that while strict sanctions are considered effective by professionals in the field, preventive measures still require further development and adaptation to the specificities of the sector. The results also indicate that VAT fraud, especially in the context of the construction industry, distorts competition and compromises market integrity, highlighting the need for a more specific and targeted regulatory approach. Thus, this study provides valuable conclusions for the formulation of more effective public policies, capable of mitigating tax fraud and promoting a fairer and more sustainable business environment in the construction sector.
Tax fraud is a long-standing phenomenon that persists today, challenging tax systems and authorities around the world. It is an illegal practice of evading, omitting or manipulating financial information in order to reduce or avoid paying taxes due to the Governament. Value-added tax (VAT) is a significant source of government revenue, used to fund public services and government programs. However, it is also one of the taxes where the most “tax evasion” occurs. To combat this problem, strict oversight measures are adopted, and tax compliance is promoted. The construction sector is multifaceted and vital to the development of societies, encompassing a wide range of activities and playing an important role in the economy. This study, therefore, aims to contribute to the understanding of VAT fraud in the construction sector and to the development of effective strategies for its prevention and control. To better understand the study, a framework was created, which includes a brief overview of related topics, such as the concept of Tax Planning, Tax Evasion, and Tax Fraud, as well as the underlying motivations for Tax Evasion and Fraud. The study also covers various types of tax fraud and evasion, with a special focus on tax crimes related to VAT, as well as the anti-fraud strategies adopted to address this issue. The choice of methodological approach was made with the objective of producing results relevant to the issue under study. Therefore, the chosen methodology was quantitative, with data collection carried out through questionnaires. The analysis of the data obtained identified the main factors influencing the occurrence of tax fraud in the construction sector and assessed the effectiveness of the anti-fraud mechanisms currently in place. The study revealed that the complexity of operations in the sector, combined with the perception of tax injustice and the lack of understanding of tax obligations, are significant contributors to tax evasion practices. Additionally, it was found that while strict sanctions are considered effective by professionals in the field, preventive measures still require further development and adaptation to the specificities of the sector. The results also indicate that VAT fraud, especially in the context of the construction industry, distorts competition and compromises market integrity, highlighting the need for a more specific and targeted regulatory approach. Thus, this study provides valuable conclusions for the formulation of more effective public policies, capable of mitigating tax fraud and promoting a fairer and more sustainable business environment in the construction sector.
Description
Keywords
Fraude fiscal Evasão fiscal IVA Construção civil Tax fraud Construction Tax evasion VAT