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Authors
Advisor(s)
Abstract(s)
No atual contexto internacional, as relações comerciais e económicas têm assumido uma extensão que ultrapassa as fronteiras físicas dos Estados.
Este é um fenómeno bem presente na União Europeia, pois com a criação do mercado interno, é assegurada aos seus cidadãos a livre circulação de pessoas, bens, serviços e capitais, sendo suprimidas as fronteiras físicas entre os Estados-Membros.
A esta realidade estão associados desafios, tais como a problemática da elisão e da evasão fiscal, ocorrências que comprometem a justa repartição dos encargos entre os contribuintes, bem como a concorrência leal entre as empresas, prejudicando o funcionamento do mercado interno.
Com o objetivo de corrigir estas ocorrências prejudiciais ao bom funcionamento do mercado interno, a União Europeia tem criado instrumentos destinados a reforçar a cooperação entre os Estados-Membros, os quais devem ser analisados. Destaca-se aDiretiva 2011/16/UE, relativa à troca de informações, assim o pacote sobre a transparência fiscal.
In the current international context, the commercial and economic relations have assumed an extension that goes beyond the frontiers of the States. This is a regular phenomenon in the European Union, because with the creation of the internal market, it´s assured to the citizens a free circulation of people, assets, services and financial capital, with the physical borders between the Member States being removed. Challenges are associated with this reality, such as the problematic of elision and tax avoidance, events that compromise a fair sharing of charges among contributors, as well the loyal competition between companies, that harms the running of the internal market. With the gold of correcting these harming occurrences that are detrimental to the smooth functioning of the internal market, the EU has created instruments destined to reinforce cooperation between Member States, which has to be analyzed. Regarding the trade of information, in the 2011/16/EU Directive, stands out the package on fiscal transparency.
In the current international context, the commercial and economic relations have assumed an extension that goes beyond the frontiers of the States. This is a regular phenomenon in the European Union, because with the creation of the internal market, it´s assured to the citizens a free circulation of people, assets, services and financial capital, with the physical borders between the Member States being removed. Challenges are associated with this reality, such as the problematic of elision and tax avoidance, events that compromise a fair sharing of charges among contributors, as well the loyal competition between companies, that harms the running of the internal market. With the gold of correcting these harming occurrences that are detrimental to the smooth functioning of the internal market, the EU has created instruments destined to reinforce cooperation between Member States, which has to be analyzed. Regarding the trade of information, in the 2011/16/EU Directive, stands out the package on fiscal transparency.
Description
Mestrado em Fiscalidade
Keywords
Elisão Evasão Transparência fiscal Troca de informações Elision Tax avoidance Fiscal transparency Trade of information
Citation
Prazeres, A. R. (2020) Transparência fiscal na União Europeia e a sua importância no combate à elisão e à evasão fiscal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15291