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Advisor(s)
Abstract(s)
A investigação criminal no âmbito do incumprimento das obrigações tributárias, requer especial atenção por parte das administrações fiscais, como meio dissuasor na fraude e na evasão fiscal, com vista à manutenção dos recursos financeiros do Estado, essenciais para a satisfação das necessidades coletivas.
A dissertação pretende, numa primeira fase, explicar conceitos, para um melhor entendimento dos assuntos a tratar, nomeadamente o que são obrigações tributárias, para percebermos o seu incumprimento. Apontar os conceitos de investigação criminal, definido na Lei de Organização da Investigação Criminal (LOIC) e da prova, definido no processo penal tributário, que diplomas legais e que tipos de crimes tributários existem.
Numa segunda fase, mostrar como se desenvolve a investigação dos crimes tributários na Autoridade Tributária e Aduaneira (AT), enquanto órgão de polícia criminal (OPC), desde a aquisição da notícia de crime à conclusão e entrega do relatório final.
E por último, assinalar quais as dificuldades sentidas pelos inspetores tributários em obter prova, na investigação dos crimes de abuso de confiança fiscal e fraude fiscal, bem como, alguns aspetos que entendemos que possam ser alterados, com vista a uma investigação mais célere e mais eficaz no combate ao crime fiscal.
A escolha deste tema foi motivada pela necessidade de compreender a atuação da Autoridade Tributária e Aduaneira, enquanto órgão de polícia criminal, na investigação criminal no âmbito do incumprimento das obrigações tributárias, enquadrando as competências e atribuições para a investigação criminal em matéria tributária nos diferentes órgãos de polícia criminal, existentes em Portugal.
The criminal investigation of non-compliance of tax obligations requires special attention from the fiscal authorities as a deterrent to fiscal fraud and tax-evasion, thus preserving the financial resources of the State which are essential to satisfy the common needs. This dissertation aims firstly to describe relevant concepts, such as tax obligations, clarifying their meaning and the significance of their non-compliance. Furthermore, it explores the concepts of criminal investigation, as defined in LOIC (criminal investigation procedure law), and of proof, as defined in the penal tax procedure, and examines the existing legislation and types of tax crime. The second objective is to show how the tax criminal investigation progresses within the “Autoridade Tributária e Aduaneira” (tax and customs authority), which is an integral part of the criminal police force, from the initial crime report to the conclusion of the investigation and delivery of the final report. Finally, this dissertation aims to identify the difficulties experienced by tax inspectors in obtaining proof when investigating fiscal breach of trust and tax-evasion crimes, whilst suggesting changes that may achieve faster and more efficient investigation procedures to combat tax crime. The motivation for choosing this topic was the need to understand how the “Autoridade Tributária e Aduaneira” acts as part of the criminal police force, investigating non-compliance of tax obligations and bringing together the competences and powers of tax criminal investigation of the different criminal police bodies that exist in Portugal.
The criminal investigation of non-compliance of tax obligations requires special attention from the fiscal authorities as a deterrent to fiscal fraud and tax-evasion, thus preserving the financial resources of the State which are essential to satisfy the common needs. This dissertation aims firstly to describe relevant concepts, such as tax obligations, clarifying their meaning and the significance of their non-compliance. Furthermore, it explores the concepts of criminal investigation, as defined in LOIC (criminal investigation procedure law), and of proof, as defined in the penal tax procedure, and examines the existing legislation and types of tax crime. The second objective is to show how the tax criminal investigation progresses within the “Autoridade Tributária e Aduaneira” (tax and customs authority), which is an integral part of the criminal police force, from the initial crime report to the conclusion of the investigation and delivery of the final report. Finally, this dissertation aims to identify the difficulties experienced by tax inspectors in obtaining proof when investigating fiscal breach of trust and tax-evasion crimes, whilst suggesting changes that may achieve faster and more efficient investigation procedures to combat tax crime. The motivation for choosing this topic was the need to understand how the “Autoridade Tributária e Aduaneira” acts as part of the criminal police force, investigating non-compliance of tax obligations and bringing together the competences and powers of tax criminal investigation of the different criminal police bodies that exist in Portugal.
Description
Mestrado em Fiscalidade
Keywords
Investigação criminal Infrações tributárias Abuso de confiança fiscal Fraude fiscal Autoridade Tributária e Aduaneira Criminal investigation Tax fraud Fiscal breach of trust
Citation
Vicente, M. J. R. B. N. (2024) A investigação criminal no âmbito do incumprimento das obrigações tributárias. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17467