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Resumo(s)
A fiscalidade tem sido um tema bastante estudado, sendo várias as vertentes
de investigação.
Alguns investigadores, por forma a determinarem quais as principais linhas
de investigação em fiscalidade procederam à elaboração de revisões da literatura,
como exemplo Hanlon e Heitzman (2010)
Neste sentido foquei a minha atenção numa das vertentes enunciadas por
estes autores, nomeadamente a evasão fiscal, para posteriormente dar
continuidade ao mesmo com a inclusão de estudos mais recentes e para
compreender quais as novas linhas de investigação em evasão fiscal.
Destaco como principais linhas de investigação em evasão fiscal as
determinantes que levam à prática da evasão fiscal, bem como as medidas de
evasão fiscal.
Desta forma, foram identificadas três determinantes mais pronunciadas na
literatura, nomeadamente os incentivos à evasão fiscal, a responsabilidade social
das empresas e a evasão fiscal e, a influência da estrutura proprietária das
empresas na evasão fiscal.
No que refere às medidas de evasão fiscal aplicadas nas investigações mais
recentes, posso concluir que, são bastante idênticas às apresentadas na revisão da
literatura em fiscalidade realizada por Hanlon e Heitzman (2010).
Taxation has been a well-studied topic, with several lines of research. Some researchers, in order to find the main lines of taxation research, had carried out literature reviews, such as Hanlon and Heitzman (2010). In this regard, I focused my attention in one of the lines mentioned by these authors, namely the tax evasion, to proceed with the inclusion of more recent studies and to understand the new lines of research in tax evasion. The main lines of investigation in tax evasion found was the determinants that lead to the practice of tax evasion, as well as the tax evasion measures. This way, the three more pronounced determinants in the literature were namely, the incentives to tax evasion, corporate social responsibility and tax evasion, and the influence of corporate structure on tax evasion. Regarding the tax evasion measures applied in the most recent investigations, could be conclude that, they are quite similar to those presented in the tax literature review carried out by Hanlon and Heitzman (2010).
Taxation has been a well-studied topic, with several lines of research. Some researchers, in order to find the main lines of taxation research, had carried out literature reviews, such as Hanlon and Heitzman (2010). In this regard, I focused my attention in one of the lines mentioned by these authors, namely the tax evasion, to proceed with the inclusion of more recent studies and to understand the new lines of research in tax evasion. The main lines of investigation in tax evasion found was the determinants that lead to the practice of tax evasion, as well as the tax evasion measures. This way, the three more pronounced determinants in the literature were namely, the incentives to tax evasion, corporate social responsibility and tax evasion, and the influence of corporate structure on tax evasion. Regarding the tax evasion measures applied in the most recent investigations, could be conclude that, they are quite similar to those presented in the tax literature review carried out by Hanlon and Heitzman (2010).
Descrição
Palavras-chave
Agressividade fiscal Evasão fiscal Responsabilidade social das empresas Incentivos à evasão fiscal Estrutura proprietária Tax aggressiveness Tax evasion Corporate social responsibility Tax evasion incentives Ownership structure