O impacto dos mecanismos de controle do cumprimento das obrigações tributárias no combate à fraude e evasão fiscal

• Autor(a) principal: Rocha, Cátia Sofia Neves
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21784
• topic: Cruzamento de dados; Fraude fiscal; Evasão fiscal; Mecanismos de controle; Data crossing; Tax fraud; Tax evasion; Control mechanisms; Contabilidade

Fraud and tax evasion are recurring themes in the daily lives of the Portuguese, because Portugal is a country with a strong presence of corruption, the evasion of taxes and contributions through fraud and tax evasion are constant and create a negative impact of different natures. Thus, the most visible and immediate impact is reductions in tax revenues, it is up to the State to combat fraud and tax evasion, because it is an injured person and also for the sake of social justice. The main objective of this investigation is to study the impact of the control mechanisms of the AT, in its five areas: the relationship of the taxpayer with the TA, institutional, operational, criminal and legislative relationship that have been presented by the state, has as its purpose, the reduction of tax evasion, and consequently reduction of the Unregistered Economy (ENR). Therefore, I try to analyze the impact of the control mechanisms of the AT on tax revenue, as well as on the Unregistered Economy. And to address a little the themes of the crossing of data that the TA conducts to prove that the information provided by taxpayers is true and the fiscal complexity present in our country, due to the excess of legislation. The methodology adopted is a set of two methods, in the first phase of the empirical study a quantitative methodology was used, using as a research tool the questionnaire directed only to CC and ROC, oriented to obtain remains to the five hypotheses of investigation, and these served to collect and treat numerical data. And in the second part, we opted for a qualitative approach to perform the observation, description and interpretation of the results obtained related to the phenomenon under study. The results of the investigation were found with the theoretical study and the previous investigations, being favorable to the research hypotheses developed during the study.