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A Unidade de Ação Fiscal e a interoperabilidade com as autoridades de combate ao crime fiscal e aduaneiro
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Abstract(s)
A Criminalidade Fiscal e Aduaneira, tem sido um assunto em grande evidência a
nível político, resultando na união de esforços e sinergias governamentais para a obtenção de novas metodologias de combate a este tipo de criminalidade que possui uma índole bastante leviana no que concerne ao seu impacto a nível de Security.
Com o presente trabalho intitulado “A Unidade de Ação Fiscal e a
Interoperabilidade com as Autoridades de Combate ao Crime Fiscal e Aduaneiro”, realizou-se um estudo relativamente aos passos necessários para a criação de Informação, a sua gestão, assim como a compreensão das vantagens de um Sistema de Gestão de Informação entre as demais entidades Nacionais que possuem competências de investigação relativamente à criminalidade supracitada, englobando a mesma no conceito de Segurança Interna. De forma a delimitar o mesmo, decidiu-se definir as competências de investigação da Unidade de Ação Fiscal, da Unidade Nacional de Combate à Corrupção, e da Autoridade Tributária, assim como do Ministério Público finalizando a componente teórica através de um enquadramento jurídico analisando as competências de cooperação entre as mesmas, assim como com organizações internacionais.
Para obtermos respostas às Questões elencadas, para a nossa problemática, foram
realizadas entrevistas semidiretivas, a entidades com elevada experiência profissional na investigação da Criminalidade em estudo, que nos permitiram retirar conclusões, que por sua vez nos validaram as hipóteses criadas, concluindo que este sistema traria vantagens
nomeadamente, na celeridade das investigações das demais entidades, que por muitas vezes não transmitem uma verdadeira solidariedade institucional, e permitindo uma colaboração mais eficiente com entidades internacionais. Este Sistema por sua vez irá auxiliar na eliminação de determinada duplicações, nomeadamente de informação, de escutas e de duplas vigilâncias, possibilitando a interligação de intervenientes numa investigação.
Abstract The Crime Tax and Costums has been a subject in great focus at a political level, creating a joint effort and governmental synergies, in order to obtain new methodologies of combat of this type of criminality, which has a rather low importance of its impact on a level of Security. On the present work entitled “The Fiscal Action Unit and its interoperability with the Authorities of Tax Crimes and Costums Combat”, a study was made regarding the steps necessary to the creation of Information, the comprehension of the advantages of na Information System between the Portuguese national entities which possess competence in the investigation of the crime mentioned above, encompassing the later in the concept of Intern Security. In order to delimit the subject it was defined the investigation competence of the Fiscal Action Unit, the National Unit of Corruption Combat, and the Tax and Costums Authority, as to the State Prosecutor, finalizing the theoretical element through a legal framework analyzing the competences of cooperation between this entities and also with international organizations. In order to obtain the answers to the Questions created to our problem, semi directive interviews were obtained from entities with great professional experience in the investigation of the criminality in study, which lead us to validate our hypothesis concluding that this type of system would bring about advantages, namely, on the swiftness of the investigations made by this entities which sometimes do not transmit a real institutional solidarity, and allowing a more efficient collaboration with international entities. This system in turn can assist in the elimination of certain duplications, such as information duplication, phone tapping, and double surveillances, enabling the interconnection with the intervenes in an investigation.
Abstract The Crime Tax and Costums has been a subject in great focus at a political level, creating a joint effort and governmental synergies, in order to obtain new methodologies of combat of this type of criminality, which has a rather low importance of its impact on a level of Security. On the present work entitled “The Fiscal Action Unit and its interoperability with the Authorities of Tax Crimes and Costums Combat”, a study was made regarding the steps necessary to the creation of Information, the comprehension of the advantages of na Information System between the Portuguese national entities which possess competence in the investigation of the crime mentioned above, encompassing the later in the concept of Intern Security. In order to delimit the subject it was defined the investigation competence of the Fiscal Action Unit, the National Unit of Corruption Combat, and the Tax and Costums Authority, as to the State Prosecutor, finalizing the theoretical element through a legal framework analyzing the competences of cooperation between this entities and also with international organizations. In order to obtain the answers to the Questions created to our problem, semi directive interviews were obtained from entities with great professional experience in the investigation of the criminality in study, which lead us to validate our hypothesis concluding that this type of system would bring about advantages, namely, on the swiftness of the investigations made by this entities which sometimes do not transmit a real institutional solidarity, and allowing a more efficient collaboration with international entities. This system in turn can assist in the elimination of certain duplications, such as information duplication, phone tapping, and double surveillances, enabling the interconnection with the intervenes in an investigation.
Description
Keywords
Sistema de gestão de Informação Entidades de Combate ao Crime Fiscal e Aduaneiro Cooperação Vantagens
Pedagogical Context
Citation
Publisher
Academia Militar. Direção de Ensino