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Authors
Advisor(s)
Abstract(s)
Atualmente, as empresas movimentam-se numa economia aberta e global, sendo cada vez mais comum a concorrência fiscal existente entre Estados de forma a atrair o investimento. A desconsideração que existe do impacto da fiscalidade na atividade das empresas, afeta diretamente a sua competitividade. Surge assim o conceito de planeamento fiscal como sendo um instrumento imprescindível e essencial para as empresas.
Na presente dissertação ir-se-á abordar o tema do planeamento fiscal, focando-se no planeamento fiscal exercido de forma abusiva. O planeamento fiscal é um direito dos contribuintes, no entanto, este planeamento dever conter os seus limites.
Vamos primeiro perceber o conceito de planeamento fiscal e aquilo que leva os contribuintes a adotarem determinados comportamentos de forma a reduzir a carga fiscal, obtendo poupança fiscal.
De seguida, iremos abordar o conceito de planeamento fiscal abusivo e a elisão fiscal, e falar sobre as cláusulas gerais anti abuso.
Comportamentos de fraude fiscal e de evasão fiscal, são comportamentos que estão bastante presentes na sociedade, sendo necessário perceber que medidas existem em Portugal para as combater.
Para concluir, ir-se-á demonstrar o quanto é necessário o poder inspetivo da Autoridade Tributária e Aduaneira para combater as práticas de planeamento fiscal abusivo e a fraude e a evasão fiscais.
Currently, companies operate in an open and global economy, with tax competition between States becoming increasingly common in order to attract investment. The lack of consideration for the impact of taxation on companies' activities directly affects their competitiveness. This gives rise to the concept of tax planning as an essential and essential instrument for companies. In this dissertation we will address the topic of tax planning, focusing on tax planning carried out abusively. Tax planning is a right of taxpayers, however, this planning must contain its limits. Let's first understand the concept of tax planning and what leads taxpayers to adopt certain behaviors in order to reduce the tax burden, obtaining tax savings. Next, we will address the concept of abusive tax planning and tax avoidance, and talk about general anti-abuse clauses. Tax fraud and tax evasion behaviors are very present in society, and it is necessary to understand what measures exist in Portugal to combat them. To conclude, we will demonstrate how necessary the inspection power of the Tax and Customs Authority is to combat abusive tax planning practices and tax fraud and evasion.
Currently, companies operate in an open and global economy, with tax competition between States becoming increasingly common in order to attract investment. The lack of consideration for the impact of taxation on companies' activities directly affects their competitiveness. This gives rise to the concept of tax planning as an essential and essential instrument for companies. In this dissertation we will address the topic of tax planning, focusing on tax planning carried out abusively. Tax planning is a right of taxpayers, however, this planning must contain its limits. Let's first understand the concept of tax planning and what leads taxpayers to adopt certain behaviors in order to reduce the tax burden, obtaining tax savings. Next, we will address the concept of abusive tax planning and tax avoidance, and talk about general anti-abuse clauses. Tax fraud and tax evasion behaviors are very present in society, and it is necessary to understand what measures exist in Portugal to combat them. To conclude, we will demonstrate how necessary the inspection power of the Tax and Customs Authority is to combat abusive tax planning practices and tax fraud and evasion.
Description
Mestrado em Fiscalidade
Keywords
Planeamento fiscal Planeamento fiscal abusivo Fraude fiscal Evasão fiscal Elisão fiscal Autoridade Tributária e Aduaneira Tax planning Abusive tax planning Tax fraud Tax evasion Tax avoidance Tax and Customs Authority
Citation
Moniz, M. I. P. (2024) O poder inspetivo da AT e o combate às práticas abusivas de planeamento fiscal. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17471