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Tax evasion and tax avoidance in Portugal : recent developments
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Orientador(es)
Resumo(s)
O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal.
A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa.
Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal.
Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
Descrição
Mestrado em Ciências Empresariais
Palavras-chave
Fraude fiscal evasão fiscal Portugal principais causas da fraude e evasão fiscal recomendações da UE e OCDE medidas adoptadas pelo governo português economia paralela Tax evasion tax avoidance major causes for tax evasion and avoidance recommendations from EU and OECD measures taken by Portuguese government underground economy
Contexto Educativo
Citação
Florindo, Nuno Ricardo dos Santos (2012). "Tax evasion and tax avoidance in Portugal : recent developments". Dissertação de Mestrado, Universidade Técnica de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão