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Abstract(s)
Desde os registos mais antigos que os tributos surgem como uma fonte de receita, cujo contributo se destinava à proteção e progressão dos povos. Na Idade Média, os vassalos pagavam altos tributos aos senhores feudais, com o intuito de ver garantida a sua segurança e subsistência em caso de guerra, bem como a possibilidade da progressão do feudo onde todos habitavam. Numa perspetiva pessoal, o atual Estado Português pode ser considerado um Puro Estado Fiscal, dado que se encontra cada vez mais dependente da receita fiscal para garantir a subsistência do seu circuito económico. Deste modo, e tendo em consideração esta dependência, a Autoridade Tributária não deve deixar impune quem, na sua perfeita idoneidade cívica, moral ou profissional, seja incumpridor das suas obrigações para com o Fisco Português, ou ainda quem, por recurso a atos menos lícitos, procure induzir a redução do seu dever contributivo, através do não pagamento dos tributos devidos aos cofres do Estado. Tendo como horizonte de atuação a Constituição da República Portuguesa, todos os cidadãos de um Estado livre, sejam eles contribuintes ou não, dispõem de direitos e deveres. Salienta-se o dever de contribuir, através do pagamento dos respetivos tributos. O incumprimento dos deveres fiscais, previstos nos códigos tributários, originará infrações fiscais que, consoante a sua natureza, e tipologias quantitativas, serão consideradas contraordenacionais ou criminais, estando todos sujeitas a punições diversas: multas, coimas, sanções acessórias ou penas de prisão.
Since the begining of the civilazations, taxes always presented a source of revenue intended for the protection and progression of the peoples. In the Middle Ages, the vassals paid taxes to their feudal lords, with the intention that they would guarantee their security and subsistence in case of war, together, with the responsability of the progression of the land where all of them lived. Currently, the Portuguese State, in my opinion, could be considerate, a pure Tax State, given that, it´s increasingly dependent of the Tax Revenue to guarantee the subsistence of it´s economic circuit. In this way, and taking account the financial Fiscal State dependence, the Tax Authority can´t leave unpunished those who, in their perfect suitability, breach their fiscal obligations towards the Portuguese Tax Authority, or who, through recourse to acts less legals, try to induce the reduction of their tax liability, through non-payment of taxes due to the state coffers. Taking into account the Constitution of the Portuguese Republic, all people of a Free State, whether as citizens or taxpayers, have rights and duties, being one of the most important constitutional duty, the contribution through the payment of their taxes. Failure with tax obligations, provided in the tax law codes, should result in tax offenses which, depending of the nature of their acts, and their typologies, will be considered as non-criminal or criminal, being all subject to punishment from fines, ancillary sanctions or even imprisonment.
Since the begining of the civilazations, taxes always presented a source of revenue intended for the protection and progression of the peoples. In the Middle Ages, the vassals paid taxes to their feudal lords, with the intention that they would guarantee their security and subsistence in case of war, together, with the responsability of the progression of the land where all of them lived. Currently, the Portuguese State, in my opinion, could be considerate, a pure Tax State, given that, it´s increasingly dependent of the Tax Revenue to guarantee the subsistence of it´s economic circuit. In this way, and taking account the financial Fiscal State dependence, the Tax Authority can´t leave unpunished those who, in their perfect suitability, breach their fiscal obligations towards the Portuguese Tax Authority, or who, through recourse to acts less legals, try to induce the reduction of their tax liability, through non-payment of taxes due to the state coffers. Taking into account the Constitution of the Portuguese Republic, all people of a Free State, whether as citizens or taxpayers, have rights and duties, being one of the most important constitutional duty, the contribution through the payment of their taxes. Failure with tax obligations, provided in the tax law codes, should result in tax offenses which, depending of the nature of their acts, and their typologies, will be considered as non-criminal or criminal, being all subject to punishment from fines, ancillary sanctions or even imprisonment.
Description
Mestrado em Fiscalidade
Keywords
Infrações fiscais Constituição da República Portuguesa Contraordenacionais Criminais Coimas Sanções acessórias Tax offenses Constitution of the Portuguese Republic Non-criminal Criminal Fines Ancillary sanctions