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A presente Dissertação de Mestrado investiga a eficácia das tributações autónomas como um mecanismo para mitigar a evasão fiscal, uma questão que ganha relevância no direito tributário e na política fiscal devido aos efeitos negativos da evasão sobre as receitas públicas e a equidade entre contribuintes. As tributações autónomas são analisadas no contexto do sistema tributário, focando em seus principais alvos, limitações e incongruências. A pesquisa inclui uma comparação de teses jurídicas e jurisprudência, destacando fatores de sucesso, particularidades e áreas que requerem melhorias. Além disso, examina a dedutibilidade das tributações autónomas no Imposto sobre o Rendimento das Pessoas Coletivas, questionando a sua adequação no Código que regula este imposto. O objetivo é contribuir para o debate sobre a eficácia das tributações autónomas, sugerindo eventuais melhorias que possam aumentar a sua eficiência no combate à evasão fiscal, preservando ao mesmo tempo a competitividade e a justiça no sistema tributário.
This master's thesis investigates the effectiveness of autonomous taxation as a mechanism to mitigate tax evasion, an issue that is gaining relevance in tax law and tax policy due to the negative effects of evasion on public revenues and fairness between taxpayers. Autonomous taxation is analysed in the context of the tax system, focusing on its main targets, limitations and inconsistencies. The research includes a comparison of legal theses and case law, highlighting success factors, particularities and areas requiring improvement. It also examines the deductibility of autonomous taxation in Corporate Income Tax, questioning its adequacy in the Code that regulates this tax. The aim is to contribute to the debate on the effectiveness of autonomous taxation, suggesting improvements that could increase its efficiency in the fight against tax evasion, while preserving competitiveness and fairness in the tax system.
This master's thesis investigates the effectiveness of autonomous taxation as a mechanism to mitigate tax evasion, an issue that is gaining relevance in tax law and tax policy due to the negative effects of evasion on public revenues and fairness between taxpayers. Autonomous taxation is analysed in the context of the tax system, focusing on its main targets, limitations and inconsistencies. The research includes a comparison of legal theses and case law, highlighting success factors, particularities and areas requiring improvement. It also examines the deductibility of autonomous taxation in Corporate Income Tax, questioning its adequacy in the Code that regulates this tax. The aim is to contribute to the debate on the effectiveness of autonomous taxation, suggesting improvements that could increase its efficiency in the fight against tax evasion, while preserving competitiveness and fairness in the tax system.
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Tributação Autónoma Evasão fiscal Imposto sobre o rendimento das pessoas coletivas Dedutibilidade Planeamento fiscal Autonomous taxation Tax evasion Corporate income tax Deductibility Tax planning