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Authors
Advisor(s)
Abstract(s)
A presente dissertação procura concretizar diversas posições. A posição dos cidadãos-contribuintes relativamente ao imposto, aqui retrocedemos aos primeiros testemunhos arqueológicos e períodos subsequentes, visando posicionar também a fuga ao fisco entre problemática multisecular ou típica das sociedades mais modernas.
Com efeito, resumidos os conceitos de fraude e evasão fiscais, trata-se de estabelecer a posição dos contribuintes, entenda-se variáveis/fatores, que os leva a optar pelo cumprimento ou incumprimento fiscal.
Também os países têm adotado posições diferentes no que toca ao combate à fraude e evasão fiscais. Por um lado, os países que se focam numa abordagem do desenvolvimento da consciência fiscal e por outro lado, os países que utilizam o sistema de desencorajar os comportamentos de fuga ao fisco através da ação sancionatória.
O desenvolvimento da consciência ao nível fiscal altera a cultura fiscal e fomenta os deveres e direitos associados à cidadania fiscal. Para tal, é necessário trabalhar a moral e ética fiscais dos contribuintes cuja educação tem sido a metodologia repetidamente sugerida para tal.
Pelo que, faria todo o sentido a enumeração taxativa das posições educativas já implementadas nos diversos países europeus e não europeus.
Ainda sobre as posições que a dissertação visa estabelecer, procurou-se registar uma tendência relativamente ao impacto da educação fiscal nos vários países.
Por último, como contributo para a cidadania fiscal, projetou-se um balcão fiscal a inserir nas Juntas de Freguesia que, detendo de uma equipa multidisciplinar, têm aptidão para prestar um serviço de apoio público a diversas faixas etárias.
This dissertation seeks to concretize various positions. The position of citizen-taxpayers in relation to the tax, here we go back to the first archaeological testimonies and subsequente periods, also aiming to position tax evasion among multisecular problems or those typical of modern societies. In effect, once the concepts of fraud and tax evasion have been summarised, it is a matter of establishing the position of taxpayers, meaning the variables/factors, that lead them to choose for tax compliance or non-compliance. Countries have also adopted different positions when it comes to combating fraud and tax evasion. On the one hand, countries that focus on a tax awareness approach and on the other hand, countries that use the system of discouraging tax avoidance behaviour through sanctioning action. The development of tax awareness changes the tax culture and fosters the duties and rights associated with tax citizenship. To this ends, it is necessary to work on the tax morals and ethics of taxpayers and education has been the methodology repeatedly suggested for this purpose. It would therefore educational positions already implemented in the various European and non-European countries. Still on the positions that the dissertation aims to establish, we have tried to register a trend regarding the impact that tax education may be having in the various countries. Finally, as a contribution to fiscal citizenship, a tax counter was planeed to be inserted in the Parish Councils which, with a multidisciplinar team, are able to provide a public support service to various age groups.
This dissertation seeks to concretize various positions. The position of citizen-taxpayers in relation to the tax, here we go back to the first archaeological testimonies and subsequente periods, also aiming to position tax evasion among multisecular problems or those typical of modern societies. In effect, once the concepts of fraud and tax evasion have been summarised, it is a matter of establishing the position of taxpayers, meaning the variables/factors, that lead them to choose for tax compliance or non-compliance. Countries have also adopted different positions when it comes to combating fraud and tax evasion. On the one hand, countries that focus on a tax awareness approach and on the other hand, countries that use the system of discouraging tax avoidance behaviour through sanctioning action. The development of tax awareness changes the tax culture and fosters the duties and rights associated with tax citizenship. To this ends, it is necessary to work on the tax morals and ethics of taxpayers and education has been the methodology repeatedly suggested for this purpose. It would therefore educational positions already implemented in the various European and non-European countries. Still on the positions that the dissertation aims to establish, we have tried to register a trend regarding the impact that tax education may be having in the various countries. Finally, as a contribution to fiscal citizenship, a tax counter was planeed to be inserted in the Parish Councils which, with a multidisciplinar team, are able to provide a public support service to various age groups.
Description
Mestrado em Fiscalidade
Keywords
Cidadania fiscal Educação fiscal Juntas de freguesia Balcão fiscal Tax citizenship Tax education Parish councils Tax counter
Citation
Filipe, A. R. G. (2023) Balcão fiscal nas Juntas de Freguesia – Um contributo para a cidadania fiscal. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17330