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Meios alternativos de combate à evasão fiscal : uma perspetiva sticks and carrots
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A evasão fiscal é, sem dúvida, um dos problemas centrais dos nossos tempos. Não há jornal ou noticiário que não contenha, em maior ou menor medida, uma reportagem sobre o assunto. Todavia, o termo é frequentemente utilizado com imprecisão, englobando, dependendo do autor, fenómenos que, ainda que economicamente similares, são juridicamente distintos. Indistintamente, o conceito surge associado a práticas nocivas, que o ordenamento jurídico pretende reprimir. No combate à evasão fiscal, eram até agora tipicamente usados meios corretivos e punitivos, acompanhados de mecanismos limitados de obtenção de informação. Todavia, uma nova vaga de medidas visa reformar essa situação, consagrando novos mecanismos de obtenção de informação, e a consagração de mecanismos de natureza não punitiva, destinados a incentivar práticas não evasivas. A perspetiva adotada é então de sticks and carrots: a combinação de sanções que oneram, em termos financeiros, contraordenacionais e penais, a prática de comportamentos evasivos juridicamente inadmissíveis, com meios que visam premiar o regular cumprimento de obrigações fiscais. Consideraremos ainda propostas de novos sistemas fiscais, doutrinariamente discutidos, que pela sua natureza são aptos a eliminar as práticas evasivas juridicamente inadmissíveis. Na presente dissertação, analisaremos o conceito de evasão fiscal, como conceito amplo que deve ser funcionalmente dirigido à repressão de atos antijurídicos, assim como os novos mecanismos implementados nessa sede, enquadrando-os ao abrigo do Direito Fiscal português, das experiências de outros ordenamentos fiscais, e das novas tendências que se aproximam nesta sede.
Tax evasion is, without doubt, one of the central issues of our time. There is no newspaper or news broadcast that does not contain, to a greater or lesser extent, a report on the subject. However, the term is often used with imprecision, encompassing, depending on the author, phenomena that, although economically similar, are legally distinct. Interchangeably, the concept appears associated with harmful practices, which the applicable legislation seeks to repress. In the fight against tax evasion, were until now typically used corrective and punitive means, accompanied by limited mechanisms for obtaining information. However, a new wave of measures aims to reform this situation, through new information retrieval mechanisms, and the provision of non-punitive mechanisms designed to encourage non-evasive practices. The adopted perspective is then one of sticks and carrots: the combination of sanctions which burden, in financial, criminal and administrative terms, the practice of evasive behavior found to be legally inadmissible, with means that are designed to reward the regular fulfilment of tax obligations. We also analyze new tax systems, doctrinally discussed, which by their nature are able to eliminate the legally inadmissible evasive practices. In this dissertation, we will examine the concept of tax evasion, as a broad concept that must be functionally directed the repression of legally inadmissible acts, as well as new mechanisms that were implemented to this end, framing them under Portuguese tax law, the experiences of other tax systems, and the new legal trends that approaching.
Tax evasion is, without doubt, one of the central issues of our time. There is no newspaper or news broadcast that does not contain, to a greater or lesser extent, a report on the subject. However, the term is often used with imprecision, encompassing, depending on the author, phenomena that, although economically similar, are legally distinct. Interchangeably, the concept appears associated with harmful practices, which the applicable legislation seeks to repress. In the fight against tax evasion, were until now typically used corrective and punitive means, accompanied by limited mechanisms for obtaining information. However, a new wave of measures aims to reform this situation, through new information retrieval mechanisms, and the provision of non-punitive mechanisms designed to encourage non-evasive practices. The adopted perspective is then one of sticks and carrots: the combination of sanctions which burden, in financial, criminal and administrative terms, the practice of evasive behavior found to be legally inadmissible, with means that are designed to reward the regular fulfilment of tax obligations. We also analyze new tax systems, doctrinally discussed, which by their nature are able to eliminate the legally inadmissible evasive practices. In this dissertation, we will examine the concept of tax evasion, as a broad concept that must be functionally directed the repression of legally inadmissible acts, as well as new mechanisms that were implemented to this end, framing them under Portuguese tax law, the experiences of other tax systems, and the new legal trends that approaching.
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Direito fiscal Evasão fiscal Planeamento fiscal Portugal Teses de mestrado - 2016