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Abstract(s)
Nesta Dissertação iremos abordar a temática dos comportamentos abusivos dos contribuintes, bem como algumas das suas causas mais comuns. De seguida, será feita alusão às principais diferenças que existem entre planeamento fiscal abusivo e agressivo, num contexto internacional, europeu e também nacional. No âmbito destes comportamentos abusivos, por parte dos contribuintes, que têm sempre na base da sua existência a minimização dos encargos fiscais através de meios ilícitos e fraudulentos, é dada uma definição de evasão e fraude fiscais. A par desta comparação de conceitos, é importante mencionar que é sempre feita uma análise de casos práticos, que já foram julgados pela justiça, permitindo, desta forma, que se possa ter uma visão mais concreta de tudo o que é exposto. Como principal crime tributário retratado neste trabalho, e que acaba por ser o tema central do mesmo, apontaremos a burla tributária, onde serão apresentadas as suas principais características, bem como a forma em que a fraude carrossel se pode caracterizar e associar à burla, através dos esquemas que são apresentados, nomeadamente, a fraude carrossel em IVA. Por fim, será feita a ligação entre o crime de burla tributária, fraude carrossel e planeamento fiscal abusivo, uma vez que todos estes esquemas ilícitos requerem sempre, um planeamento muito sofisticado para serem postos em prática. Daremos, ainda, ênfase ao facto de um dos principais objetivos que pretendemos alcançar com esta Dissertação, se traduzir, essencialmente, em demonstrar a importância de alertar e sensibilizar as gerações futuras, para que estas possam assumir uma postura mais preventiva e de combate à fraude e evasão fiscais, devido a todo o clima de desconfiança ultimamente instaurado.
In this Dissertation we will talk about the issue of the abusive behavior of taxpayers, as well as some of its most common causes. We will do the allusion to the main differences between abusive and aggressive tax planning in an international, european and also national context. Within these abusive behaviors by taxpayers, which will always have on the basis of their existence, the minimization of taxes through illegal and fraudulent means, we give a definition of tax evasion and fraud. Alongside of this comparison of concepts, it is important to mention that it has always the analysis of case studies, which have already been judged in a court of law, allowing us to have a more concrete vision of all that is exposed. As the main tax crime demonstrated in this work, and that is the central theme, we mention the swindling, where its main features are presented, as well as the way a carousel fraud can be characterized and associate with swindling, through schemes that are presented, in particular, the carousel fraud in VAT. Finally, the connection is made between swindling, carousel fraud and abusive tax planning, since all these illicit schemes always require a very sophisticated plan to be put into practice. We will still emphasize the fact that one of the main goals to achieve with this Dissertation, translates, essentially, to demonstrate the importance of alert and sensitize future generations, so that they can assume a more preventive attitude and fight fraud and tax evasion, due to the climate of mistrust introduced in the recent years.
In this Dissertation we will talk about the issue of the abusive behavior of taxpayers, as well as some of its most common causes. We will do the allusion to the main differences between abusive and aggressive tax planning in an international, european and also national context. Within these abusive behaviors by taxpayers, which will always have on the basis of their existence, the minimization of taxes through illegal and fraudulent means, we give a definition of tax evasion and fraud. Alongside of this comparison of concepts, it is important to mention that it has always the analysis of case studies, which have already been judged in a court of law, allowing us to have a more concrete vision of all that is exposed. As the main tax crime demonstrated in this work, and that is the central theme, we mention the swindling, where its main features are presented, as well as the way a carousel fraud can be characterized and associate with swindling, through schemes that are presented, in particular, the carousel fraud in VAT. Finally, the connection is made between swindling, carousel fraud and abusive tax planning, since all these illicit schemes always require a very sophisticated plan to be put into practice. We will still emphasize the fact that one of the main goals to achieve with this Dissertation, translates, essentially, to demonstrate the importance of alert and sensitize future generations, so that they can assume a more preventive attitude and fight fraud and tax evasion, due to the climate of mistrust introduced in the recent years.
Description
Mestrado em Fiscalidade
Keywords
Comportamentos abusivos Burla tributária Fraude carrocel Planeamento fiscal abusivo Abusive behavior Swindling Carousel fraud Abusive tax planning