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Resumo(s)
O SAF-T tem como objetivo combater a economia paralela, aumentando a
probabilidade de deteção da evasão fiscal e a conformidade fiscal, o que poderá
resultar num impacto positivo, negativo ou nulo nas receitas de IVA
arrecadadas pelo Estado.
Não existindo estudos que analisam o SAF-T e o seu impacto, a presente
dissertação tem o intuito de avaliar se a implementação da obrigatoriedade de
gerar este ficheiro resultou num aumento das receitas de IVA.
Para tal, estimou-se uma equação pelo método dos mínimos quadrados em
que se procura explicar as receitas de IVA de 10 países – Alemanha, Áustria,
França, Irlanda, Lituânia, Luxemburgo, Polónia, Portugal, Reino Unido, e
República Checa – no período de 2000 a 2016.
Os resultados sugerem que o SAF-T não tem impacto nas receitas de IVA
podendo-se retirar daqui, essencialmente, duas conclusões: (i) as empresas
estão em conformidade com a regulamentação, o que significa que não alteram
o seu comportamento com a implementação do SAF-T; e (ii) as empresas não
cumpriam com a lei antes da introdução do SAF-T e não alteraram o seu
comportamento uma vez que o benefício de não cumprir com a lei é superior ao
custo associado à penalização decorrente da deteção destes comportamentos.
SAF-T’s objective is to reduce the shadow economy. It does so by increasing the probability of fiscal evasion detection and the fiscal compliance, which can result in a positive, negative or in a null impact on VAT revenues collected by the Government. There are no studies that analyse SAF-T and its impact. The present dissertation aims to evaluate if the implementation of the obligation to generate this file resulted in an increase of VAT revenues. Thus, Ordinary Least Square was used to estimate an equation to explain the VAT revenues of 10 countries – Austria, Chez Republic, France, Germany, Ireland, Lithuania, Luxembourg, Poland, Portugal and United Kingdom – from 2000 to 2016. The results suggest that SAF-T has no impact on VAT revenue. Two conclusions can be drawn from this: (i) companies are in compliance with the regulations, which means that they do not change their behaviour with SAF-T implementation; and (ii) companies did not comply with the law before SAF-T introduction nor changed their behaviour, since the benefit of non-compliance is higher than the cost associated with the penalty resulting from the detection of these behaviours.
SAF-T’s objective is to reduce the shadow economy. It does so by increasing the probability of fiscal evasion detection and the fiscal compliance, which can result in a positive, negative or in a null impact on VAT revenues collected by the Government. There are no studies that analyse SAF-T and its impact. The present dissertation aims to evaluate if the implementation of the obligation to generate this file resulted in an increase of VAT revenues. Thus, Ordinary Least Square was used to estimate an equation to explain the VAT revenues of 10 countries – Austria, Chez Republic, France, Germany, Ireland, Lithuania, Luxembourg, Poland, Portugal and United Kingdom – from 2000 to 2016. The results suggest that SAF-T has no impact on VAT revenue. Two conclusions can be drawn from this: (i) companies are in compliance with the regulations, which means that they do not change their behaviour with SAF-T implementation; and (ii) companies did not comply with the law before SAF-T introduction nor changed their behaviour, since the benefit of non-compliance is higher than the cost associated with the penalty resulting from the detection of these behaviours.
Descrição
Palavras-chave
Conformidade fiscal Fraude fiscal Receitas de IVA Regulamentação SAF-T Fiscal compliance Fiscal fraud VAT revenues Regulation