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Advisor(s)
Abstract(s)
Este estudo enquadra-se no âmbito da sociologia fiscal, onde iremos demonstrar a importância desta ciência na análise dos comportamentos / oportunidades adotados pelos agentes económicos e moldados pelas suas relações sociais, aquando na escolha de esquemas de evasão ou planeamento fiscal.
Ao vivermos numa era influenciada pela atividade marítima, vivendo em cidades que se desenvolveram à custa do comércio marítimo, mas que o rumo da história humana conduziu a que a nossa relação coletiva com esta atividade, viesse a ser alterada no último século, onde cada vez mais assistimos à degradação das nossas comunidades piscatórias.
Ao escolher o setor das pescas como “Case Study”, delineei esta investigação como uma narrativa dos vários entrevistados, examinando as suas condutas para compreender os motivos dos seus atos e mecanismos utilizados na sua conduta fiscal.
Ao termos como ponto de partida um estudo efetuado pela OECD (2013) “ Evading the Net: Tax crime in the fisheries sector”, delimitamos o nosso campo empírico da investigação a dois pilares: por um lado, à descrição das várias fases da cadeia de valor do setor das pescas, apontando para eventuais vulnerabilidades que poderão conduzir a riscos da prática de evasão fiscal, por outro, efetuou-se uma análise sociológica à visão que os entrevistados possuem do sistema fiscal português, e à sua percepção da fiscalidade como um todo.
As pescas não incluem apenas as fases da cadeia de valor, numa perspetiva económica, mas sim, estas fases interagem em cenários sociais diversificados, originando assimetrias entre os vários agentes económicos, que poderão ser explicados pela sociologia fiscal.
Os resultados encontrados indicam que a cultura fiscal é criadora de uma dinâmica que pode conduzir quer ao cumprimento, quer à fraude, evasão ou elisão fiscais, como a legitimidade do Estado e seus agentes, ou às modalidades de desenvolvimento de relações de confiança, perceções de equidade e de justiça.
This study falls within the scope of tax sociology, where we will demonstrate the importance of this science in the analysis of the behaviors / opportunities adopted by economic agents and shaped by their social relations, when choosing tax evasion schemes or planning. Living in an era influenced by maritime activity, living in cities that developed at the expense of maritime trade, but that the course of human history led to our collective relationship with this activity being changed in the last century, where we increasingly witnessed the degradation of our fishing communities. In choosing the fisheries sector as a "Case Study", I outlined this research as a narrative of the various interviewees, examining their conduct to understand the reasons for their actions and mechanisms used in their fiscal conduct. By having as a starting point, a study carried out by. OECD (2013) “Evading the Net: Tax crime in the fisheries sector,” we limit our empirical field of research to two pillars: On the one hand, the description of the various stages of the value chain of the fisheries sector, pointing to possible vulnerabilities that may lead to risks of tax evasion, on the other hand, an analysis was made of the vision that the interviewees have of the Portuguese tax system and their perception of taxation as a whole. From an economic perspective, fisheries include not only the phases of the value chain but also interact in diversified social scenarios, giving rise to asymmetries between the various economic agents that fiscal sociology can explain. The results indicate that the fiscal culture creates a dynamic that can lead to compliance and tax fraud, evasion, or avoidance, such as the legitimacy of the State and its agents or the modalities of development of relationships of trust and perceptions of equity and justice.
This study falls within the scope of tax sociology, where we will demonstrate the importance of this science in the analysis of the behaviors / opportunities adopted by economic agents and shaped by their social relations, when choosing tax evasion schemes or planning. Living in an era influenced by maritime activity, living in cities that developed at the expense of maritime trade, but that the course of human history led to our collective relationship with this activity being changed in the last century, where we increasingly witnessed the degradation of our fishing communities. In choosing the fisheries sector as a "Case Study", I outlined this research as a narrative of the various interviewees, examining their conduct to understand the reasons for their actions and mechanisms used in their fiscal conduct. By having as a starting point, a study carried out by. OECD (2013) “Evading the Net: Tax crime in the fisheries sector,” we limit our empirical field of research to two pillars: On the one hand, the description of the various stages of the value chain of the fisheries sector, pointing to possible vulnerabilities that may lead to risks of tax evasion, on the other hand, an analysis was made of the vision that the interviewees have of the Portuguese tax system and their perception of taxation as a whole. From an economic perspective, fisheries include not only the phases of the value chain but also interact in diversified social scenarios, giving rise to asymmetries between the various economic agents that fiscal sociology can explain. The results indicate that the fiscal culture creates a dynamic that can lead to compliance and tax fraud, evasion, or avoidance, such as the legitimacy of the State and its agents or the modalities of development of relationships of trust and perceptions of equity and justice.
Description
Doutoramento em Sociologia Económica e das Organizações
Keywords
Imposto Carga fiscal Planeamento fiscal Evasão fiscal Economia paralela IUU Cultura fiscal Moral fiscal Tax Tax burden Tax planning Tax evasion Shadow economy IUU Tax culture Fiscal morale.
Pedagogical Context
Citation
Mina, Maria De La Salete Moreira Fernandes (2024). "O setor das pescas em Portugal : um estudo de sociologia fiscal". Tese de Doutoramento. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão