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Advisor(s)
Abstract(s)
A globalização, o desenvolvimento da tecnologia e a facilidade de mobilidade induziram à fiscalidade a queda das fronteiras territoriais e políticas, proporcionando aos agentes económicos, em especial, e genericamente a todos os contribuintes a possibilidade de um aproveitamento, a título particular, das diferentes jurisdições fiscais internacionais; proporcionando a arquitetura de esquemas de Planeamento Fiscal, algumas vezes sob a figura do planeamento fiscal agressivo. Mecanismos adotados principalmente, mas não exclusivamente, por empresas multinacionais, abrange duas ou mais jurisdições e tem por finalidade última o proporcionar uma diminuição da carga tributária dos utilizadores dos esquemas delineados. Concomitantemente as consequências são reflexas, seja do lado dos Estados com a diminuição das receitas por parte dos erários públicos, seja pelo lado do mercado com os efeitos negativos ao nível de “uma sã concorrência”. É, portanto, inquestionável que estes comportamentos conduzem à erosão das receitas fiscais dos Estados, e são prejudiciais à livre concorrência económica, afectando e oprimindo Princípios basilares como os da confiança, da ética e moralidade da Administração e a realização da justiça tributária. Portugal, por via de alterações inseridas na legislação fiscal e em disposições avulsas, por exemplo, do Decreto-Lei n.o 29/2008, de 25 de Fevereiro, veio tentar disciplinar essas atuações abusivas, dando, em linha com as recomendações dos fóruns internacionais, lugar à concretização de uma orientação do Programa do XVII Governo Constitucional, com o propósito de reforçar a eficácia no combate à fraude e à evasão fiscais, que se traduziu na introdução, no ordenamento jurídico interno, de medidas consonantes com as melhores práticas europeias e internacionais.
Globalization, technologic development and easy of mobility have led the concept of taxation to be reconsidered. Nowadays economic agents, particularly, and generally to all the taxpayers are setting their tax obligations to several international jurisdictions, instead of confining to their political and territorial area. This has been able by the architecture of planning schemes, sometimes under the figure of an aggressive fiscal planning. These mechanisms are mainly adopted by multinational companies, yet not only by them, that are under several jurisdictions instead of only one, aiming to reduce their tax expenses. These actions have critical negative effects on public funds and jeopardizes healthy competition among companies. It is unquestionable that such actions lead to erosion of State’s fiscal revenues, affect the concept of free and fair market competition, affecting the principles of trust, ethics and morality of the administration and the role of the Tax Justice. In Portugal has been developing some strategies, such as the 29/2008 article of the Portuguese Law, February 25, destined to control these abusive acts. This changed was in line with previous recommendations of international forums, a place for the implementation of an orientation of the program of the XVII Constitutional Government, with the purpose of combating effectively tax evasion and fraud, which has resulted in the introduction of measures in line with best European and international practice.
Globalization, technologic development and easy of mobility have led the concept of taxation to be reconsidered. Nowadays economic agents, particularly, and generally to all the taxpayers are setting their tax obligations to several international jurisdictions, instead of confining to their political and territorial area. This has been able by the architecture of planning schemes, sometimes under the figure of an aggressive fiscal planning. These mechanisms are mainly adopted by multinational companies, yet not only by them, that are under several jurisdictions instead of only one, aiming to reduce their tax expenses. These actions have critical negative effects on public funds and jeopardizes healthy competition among companies. It is unquestionable that such actions lead to erosion of State’s fiscal revenues, affect the concept of free and fair market competition, affecting the principles of trust, ethics and morality of the administration and the role of the Tax Justice. In Portugal has been developing some strategies, such as the 29/2008 article of the Portuguese Law, February 25, destined to control these abusive acts. This changed was in line with previous recommendations of international forums, a place for the implementation of an orientation of the program of the XVII Constitutional Government, with the purpose of combating effectively tax evasion and fraud, which has resulted in the introduction of measures in line with best European and international practice.
Description
Mestrado em Fiscalidade
Keywords
Planeamento fiscal Agressivo Poupança fiscal Esquema Utilizador Vantagem ilegítima Fiscal planning Aggressive Tax savings Scheme User Illegitimate advantage