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A fraude no IVA e o regime definitivo sob a perspectiva portuguesa
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A fraude fiscal é um tema cada vez mais relevante no contexto contemporâneo da União Europeia, especialmente por causa da modalidade fraude do operador fictício. Para combater a fraude no IVA, a Comissão Europeia lançou o Plano de Ação COM 148 (2016). O principal objetivo do presente trabalho foi verificar se a implantação do regime definitivo do IVA será medida eficiente para o combate à fraude e se esta medida resultará em melhorias para o Estado Português e para seus sujeitos passivos. A originalidade deste trabalho verifica-se na abordagem do novo regime definitivo como medida de prevenção à fraude fiscal no contexto de Portugal, transcendendo o Direito Fiscal e recorrendo às Ciências Comportamentais e Económicas. O método de investigação utilizado foi a análise qualitativa, documental, exploratória, através da
pesquisa bibliográfica, jurisprudências e mass media mais recentes. Sob a ótica de Portugal, o regime de tributação no destino proposto pode trazer mais complexidade ao sistema IVA e também poderá causar variações na balança comercial. A proposta pode trazer riscos às micro, pequenas e médias empresas, especialmente quanto à facilidade de acesso ao estatuto do sujeito passivo certificado, aos custos de conformidades, à desvantagem competitiva, à complexidade e à possível intensificação do “efeito de limiar”. Assim, o principal contributo científico desta investigação foi demonstrar que a implantação do regime definitivo provavelmente não cumprirá o seu papel de forma eficiente no combate à fraude, pois tornará o sistema IVA mais complexo e alterará apenas o tipo de fraude a ser executada pelos sujeitos passivos de má-fé. É
improvável também que o regime definitivo resulte em melhorias significativas para o Estado Português e para os seus sujeitos passivos.
Tax fraud is an increasingly relevant topic in the European Union current context, especiallydue to the missing trade fraud. In order to fight the IVA fraud, the European Commission launched the COM 148 (2016).The main goal of the present work is to verify if the adoption of the Definitive VAT System will be an efficient measure for fighting the fraud and whether this measure will bring advantages to the Portuguese State and its taxpayers. The novelty of the present work is in the examination of the new definitive VAT System as a prevention measure against fraud in the Portuguese context. This examination is grounded in Tax Law and also on contributions from Behavioral Sciences and Economy. The research method was a qualitative, documental, and exploratory analysis via bibliographic references, jurisprudences and recent mass media. In the particular case of Portugal, the principle of taxation in the country of destination of the goods can bring more complexity to the IVA system and cause more variation in the trade lever. This proposal can increase risk for the small and medium-sized enterprises, especially in terms of access to the Certified Taxable Person status, of compliance costs, competitive disadvantage, complexity, and possible intensification of the threshold effect. Thus, the main scientific contribution of this research was to demonstrate that the implementation of the Definitive VAT System may not be efficient in working against the fraud because it will make the IVA system more complex and will only alter the type of fraud perpetuated by fraudulent taxpayers. It is also unlikely that the definitive system will bring about significant improvements for the Portuguese State and their taxpayers.
Tax fraud is an increasingly relevant topic in the European Union current context, especiallydue to the missing trade fraud. In order to fight the IVA fraud, the European Commission launched the COM 148 (2016).The main goal of the present work is to verify if the adoption of the Definitive VAT System will be an efficient measure for fighting the fraud and whether this measure will bring advantages to the Portuguese State and its taxpayers. The novelty of the present work is in the examination of the new definitive VAT System as a prevention measure against fraud in the Portuguese context. This examination is grounded in Tax Law and also on contributions from Behavioral Sciences and Economy. The research method was a qualitative, documental, and exploratory analysis via bibliographic references, jurisprudences and recent mass media. In the particular case of Portugal, the principle of taxation in the country of destination of the goods can bring more complexity to the IVA system and cause more variation in the trade lever. This proposal can increase risk for the small and medium-sized enterprises, especially in terms of access to the Certified Taxable Person status, of compliance costs, competitive disadvantage, complexity, and possible intensification of the threshold effect. Thus, the main scientific contribution of this research was to demonstrate that the implementation of the Definitive VAT System may not be efficient in working against the fraud because it will make the IVA system more complex and will only alter the type of fraud perpetuated by fraudulent taxpayers. It is also unlikely that the definitive system will bring about significant improvements for the Portuguese State and their taxpayers.
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Direito fiscal IVA Fraude fiscal Regime definitivo Portugal Teses de mestrado - 2021