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Authors
Advisor(s)
Abstract(s)
No contexto de uma sociedade cada vez mais tecnológica, assistimos ao desenvolvimento do mundo digital no qual são criados plataformas e meios de transmissão de dados de diferentes formas e mais eficientes. Estes meios ou formas podem ser utilizados como meio de combate à fraude e evasão fiscal.
Para este combate, foi criado o SAF-T (PT) que tem vindo a sofrer alterações ao longo dos anos, no sentido de ser cada vez mais abrangente. Esta ferramenta de trabalho dos agentes da relação jurídica tributária (os Contabilistas Certificados - CC - e a Autoridade Tributária e Aduaneira - AT) constitui o nosso objeto de estudo. Assim, o nosso ponto de partida foi, essencialmente, identificar de que forma podem as novas tecnologias ser um instrumento de credibilização da ação dos agentes da relação jurídica tributária.
O quadro metodológico da nossa investigação é qualitativo e foi desenvolvido através da análise de textos monográficos, artigos de revista e outras publicações especializadas, bem como da análise documental do quadro legal vigente e da doutrina administrativa conexa criada e divulgada pela AT. Recorremos, igualmente, à análise e interpretação dos dados obtidos através do inquérito por questionário realizado aos agentes passivos tributários.
O nosso estudo aponta para uma concordância entre os agentes da relação jurídica tributária relativamente ao facto do instrumento SAF-T poder promover a credibilização da atividade individual dos CC, dos inspetores da AT e da sua relação. Porém, na perspetiva dos CC, o facto de haver fragilidades neste instrumento poderá implicar a não utilização do mesmo.
In the context of an increasingly technological society, we are witnessing the development of the digital world in which platforms and data transmission means are created in different and more efficient ways. These means or forms can be used as a means of combating fraud and tax evasion. For this combating, the SAF-T (PT) was created, which has been undergoing changes over the years, to be increasingly comprehensive. This work tool of the agents of the tax legal relationship (the Certified Accountants – CC - and the Tributary and customs authority - AT) is our object of study. Thus, our starting point was, essentially, to identify how new technologies can be an instrument of credibility of the action of agents in the tax legal relationship. The methodological framework of our investigation is qualitative and was developed through the analysis of monographic texts, magazine articles and other specialized publications, as well as the documental analysis of the current legal framework and related administrative doctrine created and disseminated by the AT. We also resorted to the analysis and interpretation of data obtained through the questionnaire survey carried out with tax liability agents. Our study points to an agreement between the agents of the tax legal relationship in which the SAF-T instrument can promote the credibility of the individual activity of the CC and AT and their relationship. However, from the perspective of the CC, the fact that there are weaknesses in this instrument may imply that it is not used.
In the context of an increasingly technological society, we are witnessing the development of the digital world in which platforms and data transmission means are created in different and more efficient ways. These means or forms can be used as a means of combating fraud and tax evasion. For this combating, the SAF-T (PT) was created, which has been undergoing changes over the years, to be increasingly comprehensive. This work tool of the agents of the tax legal relationship (the Certified Accountants – CC - and the Tributary and customs authority - AT) is our object of study. Thus, our starting point was, essentially, to identify how new technologies can be an instrument of credibility of the action of agents in the tax legal relationship. The methodological framework of our investigation is qualitative and was developed through the analysis of monographic texts, magazine articles and other specialized publications, as well as the documental analysis of the current legal framework and related administrative doctrine created and disseminated by the AT. We also resorted to the analysis and interpretation of data obtained through the questionnaire survey carried out with tax liability agents. Our study points to an agreement between the agents of the tax legal relationship in which the SAF-T instrument can promote the credibility of the individual activity of the CC and AT and their relationship. However, from the perspective of the CC, the fact that there are weaknesses in this instrument may imply that it is not used.
Description
Mestre em Fiscalidade
Keywords
SAF-T (PT) Credibilização Fraude e evasão fiscal Agentes tributários Relação jurídica tributária Credibility Fraud and tax evasion Tax agents Tax legal relationship
Citation
Arrojado, B. E. (2021) As novas tecnologias como instrumento de credibilização dos agentes da relação jurídica tributária. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15321