O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/19904 |
Resumo: | The main objective of the study was to verify to what extent the audit procedures adopted by Tax and Customs Authority are effective and contribute to the fight against tax fraud and evasion. Thus, the following question was asked: "To what extent the financial audit procedures adopted by Tax and Customs Authority can contribute to combating tax fraud and evasion", which served as a guiding thread for research. The financial audit began between the 15th and 16th centuries, is considered an asset to the entities given the increased reliability of the financial report disclosed and has as main normative reference the ISA. The tax audit made by Tax and Customs Authority aims to verify the correct declaration of taxes by taxpayers, this has as main normative reference the RCPITA. The objective of Financial Audit is included in the tax inspection. The study methodology was based on an empirical study focused on the central issue, supported by interviews with experts in the private and public tax areas, with the objective of comparing the technical and human means available to tax auditors integrated in Companies of Statutory Auditors. The use of ISA based procedures and techniques of financial auditing are a viable means in combating tax fraud and evasion, however its effectiveness is limited to specific cases. The contribution of ISA as a normative reference for the allocation of resources in tax inspections is recognized but does not cancel the efficiency of the RCPITA. |
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O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscaisAuditoriaProcedimentosFraudeEvasão fiscaisAutoridade Tributária Aduaneira (AT)AuditProceduresFraudTax evasionTax revenue authority and customsAuditoriaThe main objective of the study was to verify to what extent the audit procedures adopted by Tax and Customs Authority are effective and contribute to the fight against tax fraud and evasion. Thus, the following question was asked: "To what extent the financial audit procedures adopted by Tax and Customs Authority can contribute to combating tax fraud and evasion", which served as a guiding thread for research. The financial audit began between the 15th and 16th centuries, is considered an asset to the entities given the increased reliability of the financial report disclosed and has as main normative reference the ISA. The tax audit made by Tax and Customs Authority aims to verify the correct declaration of taxes by taxpayers, this has as main normative reference the RCPITA. The objective of Financial Audit is included in the tax inspection. The study methodology was based on an empirical study focused on the central issue, supported by interviews with experts in the private and public tax areas, with the objective of comparing the technical and human means available to tax auditors integrated in Companies of Statutory Auditors. The use of ISA based procedures and techniques of financial auditing are a viable means in combating tax fraud and evasion, however its effectiveness is limited to specific cases. The contribution of ISA as a normative reference for the allocation of resources in tax inspections is recognized but does not cancel the efficiency of the RCPITA.O objetivo principal de estudo foi o de verificar em que medida os procedimentos de auditoria adotados pela Autoridade Tributária são eficazes e contribuem no combate à fraude e evasão fiscais. Deste modo, formulou-se a seguinte questão: “Em que medida os procedimentos de auditoria financeira adotados pela Autoridade Tributária poderão contribuir para o combate à fraude e evasão fiscais?”, que serviu de fio condutor para pesquisa. A auditoria financeira teve início entre o século XV e XVI, é considerada como uma mais valia para as entidades dado a aumento da fiabilidade do relato financeiro divulgado e tem como referencial normativo principal as International Standard Auditing (ISA). A auditoria a tributária ou inspeção tributária feita pela Autoridade Tributária tem como objetivo averiguar a correta declaração dos tributos por parte dos contribuintes, esta tem como referencial normativo principal o Regime Complementar de Procedimentos de Inspeção Tributária e Aduaneira (RCPITA). No objetivo da Auditoria Financeira está incluído o da inspeção tributária. A metodologia de estudo foi baseada num estudo empírico voltado para a questão central, sustentado por entrevistas a especialistas da área tributária privada e pública, com objetivo de comparar os meios técnicos e humanos ao dispor de auditores fiscais integrados em Sociedades de Revisores Oficiais de Contas. O recurso a procedimentos e técnicas baseado nas ISA são um meio viável no combate à fraude e evasão fiscais, no entanto a sua eficácia é limitada a casos específicos com o caso das Unidades de Grandes Contribuintes e a nível internacional. O contributo das ISA como referencial normativo para a afetação de recursos nas inspeções tributárias foi reconhecido como efetivo, mas não anula a eficiência do RCPITA.Dias, Alcina Augusta de Sena PortugalRepositório Científico do Instituto Politécnico do PortoLopes, Carla Alexandra Loureiro2022-02-11T08:46:40Z2021-11-292021-11-29T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdftext/plain; charset=utf-8http://hdl.handle.net/10400.22/19904TID:202939081porinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:14:48Zoai:recipp.ipp.pt:10400.22/19904Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:39:58.536805Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
title |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
spellingShingle |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais Lopes, Carla Alexandra Loureiro Auditoria Procedimentos Fraude Evasão fiscais Autoridade Tributária Aduaneira (AT) Audit Procedures Fraud Tax evasion Tax revenue authority and customs Auditoria |
title_short |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
title_full |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
title_fullStr |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
title_full_unstemmed |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
title_sort |
O recurso a procedimentos de auditoria financeira no combate à fraude e evasão fiscais |
author |
Lopes, Carla Alexandra Loureiro |
author_facet |
Lopes, Carla Alexandra Loureiro |
author_role |
author |
dc.contributor.none.fl_str_mv |
Dias, Alcina Augusta de Sena Portugal Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Lopes, Carla Alexandra Loureiro |
dc.subject.por.fl_str_mv |
Auditoria Procedimentos Fraude Evasão fiscais Autoridade Tributária Aduaneira (AT) Audit Procedures Fraud Tax evasion Tax revenue authority and customs Auditoria |
topic |
Auditoria Procedimentos Fraude Evasão fiscais Autoridade Tributária Aduaneira (AT) Audit Procedures Fraud Tax evasion Tax revenue authority and customs Auditoria |
description |
The main objective of the study was to verify to what extent the audit procedures adopted by Tax and Customs Authority are effective and contribute to the fight against tax fraud and evasion. Thus, the following question was asked: "To what extent the financial audit procedures adopted by Tax and Customs Authority can contribute to combating tax fraud and evasion", which served as a guiding thread for research. The financial audit began between the 15th and 16th centuries, is considered an asset to the entities given the increased reliability of the financial report disclosed and has as main normative reference the ISA. The tax audit made by Tax and Customs Authority aims to verify the correct declaration of taxes by taxpayers, this has as main normative reference the RCPITA. The objective of Financial Audit is included in the tax inspection. The study methodology was based on an empirical study focused on the central issue, supported by interviews with experts in the private and public tax areas, with the objective of comparing the technical and human means available to tax auditors integrated in Companies of Statutory Auditors. The use of ISA based procedures and techniques of financial auditing are a viable means in combating tax fraud and evasion, however its effectiveness is limited to specific cases. The contribution of ISA as a normative reference for the allocation of resources in tax inspections is recognized but does not cancel the efficiency of the RCPITA. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-11-29 2021-11-29T00:00:00Z 2022-02-11T08:46:40Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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http://hdl.handle.net/10400.22/19904 TID:202939081 |
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