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Advisor(s)
Abstract(s)
Esta dissertação incide essencialmente nas características e desenvolvimento da burla tributária, enquadrada nos crimes tributários comuns, nas suas características e comparação desta com os crimes fiscais. Pelas suas especificidades, muitas vezes, existe uma terrível dificuldade em enquadrar um acto ao tipo de crime correcto para lhe conceder, consequentemente, a sua correcta punição mostrando-se ainda maior, tal dificuldade, quando nos deparamos com um ilícito que se enquadre nos pressupostos de dois ou mais tipos de crime.
É perceptível que, no ordenamento jurídico português, um dos grandes desafios passa, precisamente, pela distinção entre a burla tributária e a fraude fiscal mostrando-se um tema pouco desenvolvido suscitando a curiosidade e a vontade de abarcar a responsabilidade de uma análise aprofundada dos crimes em questão facilitando, para futuras situações, o correcto, ou pelo menos mais fácil, enquadramento jurídico. Desse modo, será distinguida a burla tributária e a fraude fiscal, levando-nos ainda mais longe, passando pela distinção do abuso de confiança fiscal para perceber se, tal semelhança, emerge na qualificação dos crimes tributários ou apenas sobre a definição e respectivos pressupostos entre a burla tributária e a fraude fiscal.
This dissertation focuses essentially on the characteristics and development of tax hoax, framed in common tax crimes, in their characteristics and its comparison with tax crimes. In line with its specificities, there is often, a terrible difficulty in framing an act to the correct type of crime to, consequently, provide the correct punishment, becoming even higher, such a difficulty, when we encounter an illicit that falls within the premises of two or more types of crime. It is noticeable that in the Portuguese legal system, one of the greatest challenges, is precisely, the ability to make the distinction between tax hoax and tax fraud, revealing it self an undeveloped theme, which raises the curiosity and willingness to embrace the responsibility of an in-depth analysis of the crimes concerned facilitating, for future situations, the right, or at least easier, legal framework. This way, will be awarded the tax hoax and tax fraud, taking us even further, going through the distinction of the abuse of tax trust to realize, if such similarity, emerges in the qualification of tax crimes or just on the definition and their assumptions between tax hoax and tax fraud.
This dissertation focuses essentially on the characteristics and development of tax hoax, framed in common tax crimes, in their characteristics and its comparison with tax crimes. In line with its specificities, there is often, a terrible difficulty in framing an act to the correct type of crime to, consequently, provide the correct punishment, becoming even higher, such a difficulty, when we encounter an illicit that falls within the premises of two or more types of crime. It is noticeable that in the Portuguese legal system, one of the greatest challenges, is precisely, the ability to make the distinction between tax hoax and tax fraud, revealing it self an undeveloped theme, which raises the curiosity and willingness to embrace the responsibility of an in-depth analysis of the crimes concerned facilitating, for future situations, the right, or at least easier, legal framework. This way, will be awarded the tax hoax and tax fraud, taking us even further, going through the distinction of the abuse of tax trust to realize, if such similarity, emerges in the qualification of tax crimes or just on the definition and their assumptions between tax hoax and tax fraud.
Description
Mestrado em Fiscalidade
Keywords
Direito Penal Infracções tributárias Burla tributária Fraude fiscal Abuso de confiança fiscal Criminal law Tax offenses Tax hoax Tax fraud Abus of fiscal trust