A perceção dos auditores quanto ao planeamento, evasão, elisão e fraude fiscal das empresas e os trabalhos de auditoria

• Autor(a) principal: Campos, João Tiago da Silva
• 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/10400.22/19169
• topic: Evasão; Elisão; Fiscal; Auditores; Evasion; Elision; Supervisor; Auditors; Auditoria

Given the national, European and international conjuncture, that thrives from aggressive economic measures and in constant aggravation, States have increased the tax burden on families and companies to face public expenses and public debts. Such contribution by passive subjects is not always seen with “good eyes” since public services tend to maintain the level of quality in the services provided and governments do not increase the redistribution of imports. Thus, there is a need to make adjustments to the organizations' expenses, previously making expenses budgets, including the possible tax burden, with implicit tax planning. Thus, the motivation for tax evasion may arise, increasing tax evasion, avoidance and fraud committed by companies, which affect public revenues and government budget execution, with the erosion of taxes not collected. In order to deal with the mechanisms adopted by companies and to combat this imminent leakage of public revenues, it is the responsibility of the European Commission and public comissions, to adopt directives and, consequently, transpose them into the jurisdictions of the Member States, which are more transparent and capable of closing existing gaps and applying more austere and effective sanctions. Internal and external auditors must be familiar with these concepts and have the capacity to detect errors, omissions or inaccuracies in their audit work in order to prevent situations of tax evasion and avoidance. By the knowledge they have of the entities, they can design possible tax schemes adopted by the entity in terms of tax evasion, avoidance or planning, and if necessary, report tax crimes. Thus, the need arises to perceive the auditors' openness to the topic, and to draw conclusions.