Loading...
Publication
O procedimento de inspeção tributária como instrumento de combate à fraude e evasão fiscal
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 575.08 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Os impostos são tributos legalmente impostos aos cidadãos contribuintes, cobrados pelo Estado e que visam contribuir para custear as despesas do mesmo, não apenas colaborando na satisfação das suas necessidades financeiras, como também de molde a satisfazer as necessidades coletivas dos cidadãos. A fuga ao pagamento dos impostos, concretizada através de mecanismos ilegais ou ilícitos, afeta os princípios constitucionais, contribui para a drástica diminuição das receitas fiscais do Estado e condiciona a efetivação dos valores que devem presidir à plena edificação de um Estado de Direito. Neste sentido, a Autoridade Tributária e Aduaneira (doravante AT), em conformidade com as legislações fiscais em vigor, tem vindo, ao longo das últimas décadas, a implementar inúmeras medidas cujo primacial desiderato é o combate à evasão e fraude fiscais. O procedimento de inspeção tributária insere-se precisamente nestas medidas e surgiu, como se pode ler no preâmbulo do diploma que aprovou o RCPITA – Regime Complementar do Procedimento de Inspeção Tributária e Aduaneira (DL n.º 413/98, de 31 de dezembro), como resultado da necessidade de sistematizar a ação fiscalizadora dos serviços da AT, por forma a incrementar a sua eficiência e eficácia, constituindo um instrumento fundamental no combate à denominada “economia paralela”, já que visa, não só a observação das realidades tributárias, mas também a verificação do cumprimento das obrigações tributárias e a prevenção das infrações tributárias.
Taxes are legally imposed contributions on citizen taxpayers, collected by the State to help cover its expenses, not only assisting meeting its financial needs but also satisfying the collective needs of citizens. Tax evasion, carried out through illegal or illicit mechanisms, affects constitutional principles, contributes to a drastic reduction in the State’s tax revenues, and hinders the realization of the values necessary for the full establishment of the rule of law. In this regard, the Tax and Customs Authority (hereinafter referred to as TA), in accordance with the current tax legislation, has been implementing numerous measures over the past decades, with the primary aim of combating tax evasion and fraud. The tax inspection procedure is precisely part of these measures and arose as can read in the preamble of the regulation that approved the RCPITA – Complementary Regime of the Tax and Customs Inspection Procedure (DL No. 413/98, of December 31), because of the need to systematize the supervisory actions of TA services, to enhance their efficiency and effectiveness. It constitutes a fundamental tool in the fight against the so-called “shadow economy”, as it aims not only at observing tax realities but also at verifying compliance with tax obligations and preventing tax infringements.
Taxes are legally imposed contributions on citizen taxpayers, collected by the State to help cover its expenses, not only assisting meeting its financial needs but also satisfying the collective needs of citizens. Tax evasion, carried out through illegal or illicit mechanisms, affects constitutional principles, contributes to a drastic reduction in the State’s tax revenues, and hinders the realization of the values necessary for the full establishment of the rule of law. In this regard, the Tax and Customs Authority (hereinafter referred to as TA), in accordance with the current tax legislation, has been implementing numerous measures over the past decades, with the primary aim of combating tax evasion and fraud. The tax inspection procedure is precisely part of these measures and arose as can read in the preamble of the regulation that approved the RCPITA – Complementary Regime of the Tax and Customs Inspection Procedure (DL No. 413/98, of December 31), because of the need to systematize the supervisory actions of TA services, to enhance their efficiency and effectiveness. It constitutes a fundamental tool in the fight against the so-called “shadow economy”, as it aims not only at observing tax realities but also at verifying compliance with tax obligations and preventing tax infringements.
Description
Keywords
Contribuintes Autoridade Tributária e Aduaneira Inspeção tributária Procedimento de inspeção tributária Fraude fiscal Evasão fiscal Taxpayers Tax and customs authority Tax inspection Tax inspection procedure Tax fraud Tax evasion