A tributação das manifestações de fortuna: Contributo para análise, avaliação e intervenção normativa

• Autor(a) principal: Lopes, Carla Maria Correia
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10216/63908
• topic: Ciências Jurídico-Económicas; Legal and Economic Sciences; Porto

In the context of fraud and tax evasion combat, income occultation and lack of declaration veracity have been scarcely approached in the Portuguese doctrine analysis, with limited studies on the topic of the legal mechanisms for detection of evasive behaviour, as manifested in luxury expenditures and ownership increases, unsubstantiated and in disagreement with the income tax declarations. This study aims to analyse the juridical regime that the Portuguese tax law determines to tax hidden incomes and pursue such behaviours, with the implementation of an indirect personal income evaluation, through the institution of presumptions, the so called fortune manifestations and corresponding standard incomes. Inspired in methods classically used in legal impact evaluation studies and using a series of judicial decisions exuded by the superior courts on this subject, we aimed to identify the main problems resulting from this system enforcement. To increase the effectiveness and efficacy of this fraud and tax evasion combat regime, three legal intervention hypothesis are suggested, with a particular preference for the one with higher probability to amplify the best results in the pursue of the legislator objectives.