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Abstract(s)
O procedimento de inspeção tributária consiste num mecanismo usado pela Autoridade Tributária (AT) para prevenir as infrações fiscais e sancionar os comportamentos irregulares praticados pelos contribuintes e demais obrigados tributários.
Neste trabalho de investigação foi estudado a forma como são desenvolvidas as inspeções tributárias, analisando as várias fases que integram o procedimento de inspeção, os princípios a obedecer para a realização das ações de inspeção e as fases do procedimento de inspeção.
Adicionalmente, foi analisada a relação entre duas atividades: a auditoria e a fiscalização, assim como o papel do inspetor na realização dos atos de inspeção tributária, tendo em conta, os direitos e deveres dos contribuintes quando estão perante uma inspeção tributária.
Esta investigação, outrossim, abrange a análise do comportamento dos contribuintes, quanto à prática de atos ilícitos, a abordagem de situações criadas pelos mesmos na tentativa de escapatória e manipulação às liquidações de imposto, e as consequências destas práticas, principalmente, quanto a evasão e a fraude fiscal. Ainda, consta os métodos sancionatórios que são utilizados para enfrentar estes comportamentos, distinguindo-os entre contraordenações e crimes.
The tax inspection procedure is a mechanism used by the Tax Authority (AT) to prevent tax violations and sanction irregular behavior by taxpayers and other taxable persons. In this research work, the way in which tax inspections are carried out was studied, analyzing the various phases that make up the inspection procedure, the principles to be obeyed in carrying out inspection actions and the phases of the inspection procedure. In addition, the relationship between two activities was analyzed: audit and inspection, as well as the role of the inspector in carrying out tax inspection acts, considering the rights and duties of taxpayers when facing a tax inspection. This research also covers the analysis of taxpayers' behavior, regarding the practice of illegal acts, the approach of situations created by them in an attempt to escape and manipulate tax assessments, and the consequences of these practices, mainly regarding tax evasion and fraud. It also includes the sanctioning methods that are used to address these behaviors, distinguishing them between administrative offenses and crimes.
The tax inspection procedure is a mechanism used by the Tax Authority (AT) to prevent tax violations and sanction irregular behavior by taxpayers and other taxable persons. In this research work, the way in which tax inspections are carried out was studied, analyzing the various phases that make up the inspection procedure, the principles to be obeyed in carrying out inspection actions and the phases of the inspection procedure. In addition, the relationship between two activities was analyzed: audit and inspection, as well as the role of the inspector in carrying out tax inspection acts, considering the rights and duties of taxpayers when facing a tax inspection. This research also covers the analysis of taxpayers' behavior, regarding the practice of illegal acts, the approach of situations created by them in an attempt to escape and manipulate tax assessments, and the consequences of these practices, mainly regarding tax evasion and fraud. It also includes the sanctioning methods that are used to address these behaviors, distinguishing them between administrative offenses and crimes.
Description
Mestrado em Fiscalidade
Keywords
Procedimento Inspeção tributária Infrações fiscais Crimes Regularização Auditoria Sanções Procedure Tax inspection Tax infractions Regularization Audit Sanctions
Citation
Cabral, K. (2023) O procedimento de inspeção como instrumento de prevenção dos comportamentos ilícitos. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa.