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Medidas implementadas que visam combater a fraude e evasão fiscal e aduaneira em Portugal
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Abstract(s)
A Autoridade Tributária e Aduaneira (AT) evoluiu, progressivamente, na área da tecnologia nos últimos três anos, no qual está no grupo de administrações fiscais que lidera a revolução tecnológica na cobrança de impostos, onde simplifica a relação com os contribuintes e melhora o combate à fraude e evasão fiscal.
O combate à fraude e evasão fiscal revela-se uma obrigação do Estado, por uma questão de justiça. Para fazer face a este facto, a AT, através dos Planos Estratégicos nos triénios 2015/2017 e 2018/2020 implementou medidas para combater a fraude e evasão fiscal estruturando um plano de ação para aumentar a eficácia e eficiência dos impostos.
Para isso, foi necessário um maior cruzamento de informação através de um vasto conjunto de obrigações declarativas e acessórias por parte de todos os agentes económicos.
Face às medidas implementadas nos Planos Estratégicos da AT, foi necessário relacionar as obrigações declarativas e acessórias, a que os sujeitos passivos estão obrigados a cumprir, para se ter uma perceção do vasto conjunto de informação que é cruzada pela AT, por forma a detetar as divergências das declarações prestadas e à consequente diminuição de fraude e evasão fiscal em Portugal.
O trabalho realizado pela AT é fundamental neste combate, mas não será único, e só poderá ter sucesso se for devidamente sustentado numa legislação robusta, numa educação fiscal consistente e numa ação penal eficaz.
Over the past three years the Tax and Customs Authority (TA) has progressively evolved technologically, whereby the group of tax administrations is leading the technological revolution in the tax collection, where it simplifies the relationship with taxpayers and enhances the fight against fraud and tax evasion. The fight against fraud and tax evasion is an obligation of the country as a matter of justice. To address this, TA implemented measures to combat tax evasion and fraud by structuring an action plan to increase tax effectiveness and efficiency, through the Strategic Plans in the three year periods from 2015/2017 and 2018/2020 Therefore a major information merge was needed, through a wide range of declarative and ancillary obligations by all economic actors. Given the measures implemented in the TA Strategic Plans, came the need to relate the declarative and ancillary obligations, which taxpayers are required to meet, in order to have insight into the vast amount of information that is crossed by TA, in order to detect divergence of the statements made and the consequent reduction of tax evasion and fraud in Portugal. The work done by TA is fundamental in this fight, but it will not be unique, and can only be successful if it is properly supported by robust legislation, consistent tax education and effective prosecution.
Over the past three years the Tax and Customs Authority (TA) has progressively evolved technologically, whereby the group of tax administrations is leading the technological revolution in the tax collection, where it simplifies the relationship with taxpayers and enhances the fight against fraud and tax evasion. The fight against fraud and tax evasion is an obligation of the country as a matter of justice. To address this, TA implemented measures to combat tax evasion and fraud by structuring an action plan to increase tax effectiveness and efficiency, through the Strategic Plans in the three year periods from 2015/2017 and 2018/2020 Therefore a major information merge was needed, through a wide range of declarative and ancillary obligations by all economic actors. Given the measures implemented in the TA Strategic Plans, came the need to relate the declarative and ancillary obligations, which taxpayers are required to meet, in order to have insight into the vast amount of information that is crossed by TA, in order to detect divergence of the statements made and the consequent reduction of tax evasion and fraud in Portugal. The work done by TA is fundamental in this fight, but it will not be unique, and can only be successful if it is properly supported by robust legislation, consistent tax education and effective prosecution.
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Keywords
Fraude fiscal Evasão fiscal Declarações fiscais Medidas de combate à fraude e evasão fiscal Tax fraud Tax evasion Tax returns Anti-fraud and tax evasion measures