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Authors
Advisor(s)
Abstract(s)
A presente dissertação visa perceber quais os pressupostos que fazem a Administração fiscal recorrer a métodos excecionais de tributação previstos nas normas tributárias, mais concretamente, a tributação por métodos indiretos. É um regime de tributação subsidiária que está na maioria dos casos relacionado com práticas evasivas e fraudulentas dos contribuintes e que justificam a aplicação deste regime de tributação alternativo. Por isso, procura-se igualmente responder à questão se em processo penal será legítimo recorrer à prova por presunções, para incriminação do contribuinte que viu a sua matéria coletável ser corrigida por estes métodos. Acompanha-se o estudo com a visão da doutrina e decisões dos tribunais relevantes sobre cada tema em análise. É dada ainda uma visão comparada da aplicação destes métodos presuntivos em outro sistema fiscal de tradição jurídica romana de forma a perceber quais as principais diferenças e semelhanças com o regime português. Por fim são apresentadas as conclusões, reflexões e opiniões do autor sobre os temas analisados.
The purpose of this dissertation is to understand the assumptions made by the tax authorities to resort to exceptional methods of taxation provided for in the tax rules, more specifically indirect taxation. It is a subsidiary tax system which is in most cases related to tax evasive and fraudulent practices and justifies the application of this alternative taxation regime. Therefore, it is sought to answer the question whether in criminal proceedings it will be legitimate to resort to these evidences for presumptions, for taxpayer's incrimination that saw its taxable amount be corrected by these methods. We follow the study with the view of doctrine and decisions of the relevant courts on each topic under analysis. It gives a comparative view of the application of these presumptive methods in other fiscal system of roman legal tradition to perceive the main differences and similarities. Finally, the conclusions, reflections and opinions of the author on the analyzed themes are presented.
The purpose of this dissertation is to understand the assumptions made by the tax authorities to resort to exceptional methods of taxation provided for in the tax rules, more specifically indirect taxation. It is a subsidiary tax system which is in most cases related to tax evasive and fraudulent practices and justifies the application of this alternative taxation regime. Therefore, it is sought to answer the question whether in criminal proceedings it will be legitimate to resort to these evidences for presumptions, for taxpayer's incrimination that saw its taxable amount be corrected by these methods. We follow the study with the view of doctrine and decisions of the relevant courts on each topic under analysis. It gives a comparative view of the application of these presumptive methods in other fiscal system of roman legal tradition to perceive the main differences and similarities. Finally, the conclusions, reflections and opinions of the author on the analyzed themes are presented.
Description
Mestrado em Fiscalidade
Keywords
Evasão fiscal Rendimento presumido Métodos indiretos Fraude Fiscal Tax evasion Presumed income Indirect methods Tax fraud