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Sendo a temática dos crimes fiscais e especialmente a fraude fiscal um dos temas da atualidade, cumpre analisar o seu regime jurídico, com uma vertente particularmente focada no ilícito da infração e nos seus agentes. Assim, o presente trabalho encontra-se dividido em quatro partes. No início procede-se a uma viagem pelo sistema fiscal, considerando o imposto e a sua importância no sistema fiscal português, bem como o estudo daquela que será a relação jurídica tributária. Seguidamente, considera-se o regime jurídico através da análise da natureza jurídica das penas fiscais, o regime que gere as infrações tributárias e, finalmente, a classificação dos crimes tributários. Esta parte inicial torna-se manifestamente essencial para a contextualização do tema da presente dissertação, por funcionar como um enquadramento geral do mesmo. Ainda assim, o principal objetivo aqui foi a caracterização do crime de fraude fiscal, atendendo especialmente ao objeto e conduta ilícita, bem como a caracterização do agente no âmbito da sua responsabilidade na comparticipação e enquanto órgão de pessoa coletiva. Finalmente, e como este é um crime que comporta uma perda da receita do Estado, não poderia ser deixada de lado uma pequena consideração acerca dos motivos que levam o contribuinte à prática de tal ilícito, bem como a ponderação de algumas medidas de controlo e prevenção da fraude fiscal.
Being the subject of tax crimes and especially tax fraud one of the current issues, we must analyze their legal status, with a particular attention on the illicit of the offense and its agents. Therefore, this paper is divided into four parts. At first, it proceeds into a journey through the tax system, considering the tax and its importance in the Portuguese tax system, as well as the study of what will be the legal tax relationship. Next, we considered the legal system through the analysis of the legal nature of tax penalties, the system that manages the tax violations and, finally, the classification of tax crimes. This initial part becomes essential to contextualize the theme of this dissertation, as a general framework of it. Still, the main goal here was to characterize the crime of tax fraud, especially given the object and unlawful conduct, as well as the characterization of the agent as part of its responsibility in participation and in a corporation. Finally, since this is a crime that involves a loss of state revenue, it could not be left aside a little consideration about the reasons why the taxpayer commit such offense, as well as taking account of certain measures of control and prevention of tax fraud.
Being the subject of tax crimes and especially tax fraud one of the current issues, we must analyze their legal status, with a particular attention on the illicit of the offense and its agents. Therefore, this paper is divided into four parts. At first, it proceeds into a journey through the tax system, considering the tax and its importance in the Portuguese tax system, as well as the study of what will be the legal tax relationship. Next, we considered the legal system through the analysis of the legal nature of tax penalties, the system that manages the tax violations and, finally, the classification of tax crimes. This initial part becomes essential to contextualize the theme of this dissertation, as a general framework of it. Still, the main goal here was to characterize the crime of tax fraud, especially given the object and unlawful conduct, as well as the characterization of the agent as part of its responsibility in participation and in a corporation. Finally, since this is a crime that involves a loss of state revenue, it could not be left aside a little consideration about the reasons why the taxpayer commit such offense, as well as taking account of certain measures of control and prevention of tax fraud.
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Crimes tributários Fraude fiscal Fraude fiscal qualificada Imposto Infração fiscal Responsabilidade RGIT Tax crimes Tax evasion Qualified tax fraud Tax assessment Accountability