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Authors
Advisor(s)
Abstract(s)
A criminalidade económica é, em geral, um assunto que muito tem vindo a preocupar e inquietar não só os cidadãos - cada vez mais atentos a este tipo de crimes - como também o legislador que, apercebendo-se da importância social deste tipo de crimes, tem vindo a efetuar alterações legislativas constantes no que diz respeito ao combate à criminalidade económica. O caminho que se decidiu percorrer inicia-se com o estudo e análise das principais características do crime de fraude fiscal através do estudo do conceito de bem jurídico, seguindo-se os modelos defendidos na determinação do bem jurídico protegido e terminando no estudo do tipo legal, ou seja, comportamentos que os contribuintes adotam que podem ser suscetíveis de integrar os elementos constitutivos do crime de fraude fiscal previsto e punido pelo artigo 103.º do Regime Geral das Infrações Tributária. Já numa vertente mais prática, e numa tentativa de tornar o estudo mais completo, optou-se por analisar o papel da Administração Tributária na investigação dos crimes fiscais/tributários, com referência às limitações com que esta se depara no que diz respeito aos meios de prova, no sentido de conseguir recolher elementos de prova adequados em ordem a permitir ao Ministério Público deduzir e
sustentar a acusação.
Termina-se em particular com o estudo mais aprofundado sobre a produção da prova no crime fiscal. Dedicamos todo o nosso estudo, em especial, à fraude fiscal. Em prol de criar na sociedade um sentimento de equidade e justiça fiscal e social urge, assim, encontrar caminhos que estabilizem as decisões proferidas pelos tribunais portugueses, em ordem a criar condições psicológicas e emocionais para combater o sentimento de impunidade que se faz sentir junto dos cidadãos quanto a esta matéria.
A partir do caso prático exposto e analisado, conclui-se que a maior dificuldade observada no terreno consiste no facto de os crimes fiscais se arrastarem, isto é, consumirem grandes lapsos temporais em tribunal até que seja possível obter uma decisão com trânsito em julgado.
Economic crime is, in general, a subject that has been of great concern and concern not only to citizens - who are increasingly aware of this type of crime - but also to legislators who, realising the social importance of this type of crime, have been making constant legislative changes with regard to combating economic crime. The path that has been decided upon begins with the study and analysis of the main characteristics of the crime of tax fraud through the study of the concept of legal asset, following the models advocated in determining the protected legal asset and ending with the study of the legal type, i.e. behaviours that taxpayers adopt that may be susceptible to integrate the constitutive elements of the crime of tax fraud foreseen and punished by article 103 of the General Taxation Infringements System. On a more practical level, and in an attempt to make the study more complete, it was decided to analyse the role of the Tax Administration in the investigation of tax/tax crimes, with reference to the limitations it faces with regard to the means of evidence, in order to be able to gather adequate evidence to enable the Public Prosecutor's Office to deduce and sustain the accusation. It concludes in particular with the further study on the production of evidence in tax crime. We dedicate our entire study in particular to tax fraud. In order to create in society a feeling of equity and fiscal and social justice, it is therefore urgent to find ways to stabilise the decisions handed down by Portuguese courts, in order to create psychological and emotional conditions to combat the feeling of impunity felt by citizens in this matter. From the practical case presented and analysed, it can be concluded that the greatest difficulty observed on the ground is the fact that tax crimes drag on, i.e. they consume large time lapses in court until it is possible to obtain a final decision.
Economic crime is, in general, a subject that has been of great concern and concern not only to citizens - who are increasingly aware of this type of crime - but also to legislators who, realising the social importance of this type of crime, have been making constant legislative changes with regard to combating economic crime. The path that has been decided upon begins with the study and analysis of the main characteristics of the crime of tax fraud through the study of the concept of legal asset, following the models advocated in determining the protected legal asset and ending with the study of the legal type, i.e. behaviours that taxpayers adopt that may be susceptible to integrate the constitutive elements of the crime of tax fraud foreseen and punished by article 103 of the General Taxation Infringements System. On a more practical level, and in an attempt to make the study more complete, it was decided to analyse the role of the Tax Administration in the investigation of tax/tax crimes, with reference to the limitations it faces with regard to the means of evidence, in order to be able to gather adequate evidence to enable the Public Prosecutor's Office to deduce and sustain the accusation. It concludes in particular with the further study on the production of evidence in tax crime. We dedicate our entire study in particular to tax fraud. In order to create in society a feeling of equity and fiscal and social justice, it is therefore urgent to find ways to stabilise the decisions handed down by Portuguese courts, in order to create psychological and emotional conditions to combat the feeling of impunity felt by citizens in this matter. From the practical case presented and analysed, it can be concluded that the greatest difficulty observed on the ground is the fact that tax crimes drag on, i.e. they consume large time lapses in court until it is possible to obtain a final decision.
Description
Mestrado em Fiscalidade
Keywords
Crime económico Crime fiscal Branqueamento de capital Arguido Infrator Dano Economic crime Tax crime Money laundering Defendant Offender Damage
Citation
Ramos, R. A. A. (2020) A integração do branqueamento de capitais na tipologia da fraude fiscal para uma melhor equidade fiscal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15791