Reversão fiscal : causas e consequências: análise económico-social
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Data
2015
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Na atual conjuntura de crise económica e dificuldades, tem-se verificado um
acentuado aumento dos processos de reversão fiscal levados a cabo pela Administração
Tributária. O aumento significativo deste tipo de processos levou-nos à primordial questão
deste trabalho, quais as causas que estão na origem deste problema, levando-nos
consequentemente à análise dos comportamentos e atuações dos vários agentes envolvidos e
condições que levam ao procedimento de reversão fiscal.
Avaliou-se o tecido empresarial português, enquadrando as causas económicas e
jurídico-legais que condicionam ou fomentam a atuação dos gestores e administradores.
Também os Técnicos Oficiais de Contas, Revisores Oficiais de Contas e
Administradores Judiciais poderão ser objeto de processo de reversão fiscal por via da sua
atuação ou omissão, pelo que se escrutinou quais as condições para que a reversão aconteça
nestes casos.
Analisou-se ainda os pressupostos que levam à reversão as tendências da
jurisprudência sobre o assunto, que responsabilidades impendem sobre os gerentes e
administradores, que meios de defesa lhes assistem.
Foi realizado um questionário, de modo a aferir qual o perfil e tendência de atuação
dos gerentes e administradores, de empresas com a tipologia com maior representatividade no
tecido empresarial português, as micro, pequenas e medias empresas. Pretendeu-se confirmar
quais os principais motivos que levam ao incumprimento fiscal e posterior reversão. Da
análise dos resultados pode-se confirmar que as dificuldades de tesouraria causadas pelo
incontornável contexto de crise económica, em que a sociedade e empresas portuguesas se
encontram envolvidas, e o desconhecimento das consequências jurídico-legais, levam ao
incumprimento fiscal. Já expectativa de recuperação é responsável pela inação dos
responsáveis pela gestão.
In the current context of economic crisis and difficulties, there has been a sharp increase of fiscal reversal processes undertaken by the tax administration. The significant increase of this type of process has led us to the crucial issue of this work, what causes that are at the root of this problem, leading consequently to analysis of behaviours and performances of multiple agents involved, and conditions that lead to fiscal reversal procedure. It was assessed the Portuguese corporate sector, framing the legal and economic causes that condition or promote actions of managers and administrators. In addition, the accountants, auditors and insolvency administrators may be subject to tax reversal procedure through its activities or omissions, which scrutinized what, are the conditions for which the reversal happens in these cases. It was analysed yet, the assumptions that lead to fiscal reversal, what is the trend of jurisprudence about this theme. Which responsibilities incumbent on managers and administrators, and which means of defence they have to protect them against reversal procedure. It was conducted a questionnaire in order to assess what the profile and performance trend of managers and administrators, with the largest representation in the typology with Portuguese enterprises, the micro, small and medium enterprises. It was pretended to confirm what are the main reasons that lead to failure and subsequent tax rollback. The analysis of the results can confirm that the treasury difficulties caused by the unavoidable context of economic crisis, were society and Portuguese companies are involved, and the ignorance of the legal consequences, lead to non-compliance. The expectation of recovery already is responsible for the inaction of those responsible for the management.
In the current context of economic crisis and difficulties, there has been a sharp increase of fiscal reversal processes undertaken by the tax administration. The significant increase of this type of process has led us to the crucial issue of this work, what causes that are at the root of this problem, leading consequently to analysis of behaviours and performances of multiple agents involved, and conditions that lead to fiscal reversal procedure. It was assessed the Portuguese corporate sector, framing the legal and economic causes that condition or promote actions of managers and administrators. In addition, the accountants, auditors and insolvency administrators may be subject to tax reversal procedure through its activities or omissions, which scrutinized what, are the conditions for which the reversal happens in these cases. It was analysed yet, the assumptions that lead to fiscal reversal, what is the trend of jurisprudence about this theme. Which responsibilities incumbent on managers and administrators, and which means of defence they have to protect them against reversal procedure. It was conducted a questionnaire in order to assess what the profile and performance trend of managers and administrators, with the largest representation in the typology with Portuguese enterprises, the micro, small and medium enterprises. It was pretended to confirm what are the main reasons that lead to failure and subsequent tax rollback. The analysis of the results can confirm that the treasury difficulties caused by the unavoidable context of economic crisis, were society and Portuguese companies are involved, and the ignorance of the legal consequences, lead to non-compliance. The expectation of recovery already is responsible for the inaction of those responsible for the management.
Descrição
Orientação: Domingos Pereira de Sousa
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, FISCALIDADE, INSOLVÊNCIA, IMPOSTOS, REVERSÃO FISCAL, RESPONSABILIDADE, ACCOUNTING, TAX SYSTEM, INSOLVENCY, TAXES, FISCAL REVERSAL PROCEDURE, RESPONSIBILITY