{"id":16625,"date":"2015-02-09T09:29:31","date_gmt":"2015-02-09T09:29:31","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=16625"},"modified":"2015-02-09T09:29:31","modified_gmt":"2015-02-09T09:29:31","slug":"36-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=16625","title":{"rendered":"36# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong>\u00a0Ana Dinis; Cid\u00e1lia Lopes; Alexandre Silva
\nT\u00edtulo: <\/strong>Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Fev.
\nP\u00e1ginas:<\/strong>\u00a029
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>839\u00a0kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>O presente artigo tem como objetivo analisar o regime de tributa\u00e7\u00e3o das sociedades insolventes em sede de IRC e a forma como este processo pode conduzir a mais evas\u00e3o e fraude fiscais, em Portugal. Assim, \u00e9 nossa expetativa poder-se responder \u00e0 seguinte pergunta de investiga\u00e7\u00e3o: A complexidade do sistema fiscal permite a evas\u00e3o e a fraude fiscais no processo de insolv\u00eancia? Para o efeito, elabora-se, em primeiro, uma revis\u00e3o dos principais estudos que, no contexto nacional e internacional, analisam e debatem os principais problemas criados pelo regime fiscal das sociedades insolventes na perspetiva da evas\u00e3o e fraude fiscal. Em segundo, apresentam-se os resultados de um estudo, conduzido em Portugal, em 2013, o qual avalia qualitativamente as perce\u00e7\u00f5es dos Administradores da Insolv\u00eancia (AI), em rela\u00e7\u00e3o ao regime fiscal das sociedades insolventes. A t\u00e9cnica de recolha de informa\u00e7\u00e3o usada foi o recurso a question\u00e1rio aplicado a toda a popula\u00e7\u00e3o de AI. Obtivemos uma taxa de resposta de 15,48%. Concluiu-se que o sistema fiscal portugu\u00eas n\u00e3o est\u00e1 simplificado no regime de tributa\u00e7\u00e3o das sociedades insolventes, levantando muitas d\u00favidas acerca da sujei\u00e7\u00e3o das sociedades insolventes a imposto. Acresce ainda que, o CIRE, ao dar primazia \u00e0 insolv\u00eancia, em prol da recupera\u00e7\u00e3o de empresas, est\u00e1 a dar mais espa\u00e7o \u00e0 evas\u00e3o e fraude fiscais neste processo em Portugal. E, neste sentido, julga-se muito necess\u00e1rio a harmoniza\u00e7\u00e3o de procedimentos, jur\u00eddicos e fiscais, do CIRE e do CIRC, em ordem a um tratamento mais coerente do imposto no processo de insolv\u00eancia, por forma a evitar a evas\u00e3o e a fraude fiscais no processo de insolv\u00eancia.<\/p>\n

\"Texto<\/a>This article aims to analyze the taxation of insolvent companies and how this process can lead to more tax evasion and tax fraud, in Portugal. Thus, this paper intends to explore how the complexity of the tax system allows tax evasion and tax fraud in insolvency proceedings. This paper is divided in two parts. At first, a review of major studies in national and international context, analyze and debate the issues raised by taxation of insolvent companies from the perspective of tax evasion and fraud. In this regard, the complexity of business insolvency, which becomes even more controversial when embracing the taxation of insolvent companies. Many of the problems that arise for the correct identification of the tax treatment applicable to processes happen to set between tax law and bankruptcy law. Second, we present the results of a study conducted in Portugal in 2013, which qualitatively assesses the perceptions of the Insolvency Administrators (AI), in relation to the taxation of insolvent companies. The technique used for gathering information was the use of questionnaires administered to the entire population of AI. A response rate of 15.48% was obtained. It was concluded that the Portuguese tax system do not make taxation of insolvent companies a clear process, raising many questions about the subject of insolvent companies to tax. Furthermore, the CIRE by giving primacy to the insolvency, for the sake of business recovery, leads to the possibility of tax evasion and fraud. To sum up, it is deemed indispensable the harmonization of procedures, legal and tax, the CIRE and the CIRC in order to a more consistent treatment of tax in insolvency proceedings, in order to annul the tax evasion and tax fraud case insolvency and also allow business recovery.<\/p>\n

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Autores:\u00a0Ana Dinis; Cid\u00e1lia Lopes; Alexandre Silva T\u00edtulo: Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Fev. P\u00e1ginas:\u00a029 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 839\u00a0kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-16625","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16625"}],"version-history":[{"count":3,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16625\/revisions"}],"predecessor-version":[{"id":16630,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16625\/revisions\/16630"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}