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Authors
Abstract(s)
A presente investigação analisa as repercussões do Plano Estratégico de Combate à Fraude
e Evasão Fiscal e Aduaneira, implementado no triénio de 2012-2014, ao nível das
demonstrações financeiras das empresas. O foco principal incide na avaliação do benefício
fiscal que contempla a dedução, em sede de IRS, de 15% do montante do IVA suportado pelo
consumidor final, com um limite fixado em 250€, referente a aquisições de bens e serviços
efetuadas pelos contribuintes e consumidores finais nos setores da restauração e hotelaria.
Esta medida fiscal, direcionada aos consumidores finais, foi concebida com o intuito de
abranger setores de atividade específicos que, segundo a perspetiva do legislador, estão
mais suscetíveis à economia informal. Assim, a iniciativa do Governo Português envolveu
os próprios contribuintes no controlo destes setores considerados de risco. A medida
proporciona aos contribuintes dois benefícios distintos: uma dedução de 15% do valor do
IVA suportado, a ser aplicada na coleta do IRS, bem como a participação no programa
"Fatura da Sorte".
Esta mudança de paradigma reflete uma progressiva transferência de “responsabilidades”,
em termos de fiscalização, do Estado para os próprios cidadãos e contribuintes, mediante a
concessão de um incentivo fiscal de relativa modéstia.
Para analisar o impacto do referido Plano Estratégico de Combate à Fraude e Evasão Fiscal
e Aduaneira nas demonstrações financeiras das empresas dos sectores da restauração e
hotelaria, foi levado a cabo um inquérito dirigido aos Contabilistas Certificados e técnicos
de contabilidade que prestam serviços de contabilidade e consultoria. Por outro lado, foi
desenvolvido outro inquérito dirigidos aos contribuintes e consumidores finais para
analisar a adesão destes à referida medida de utilização do beneficio fiscal de dedução, em
sede de IRS, do IVA suportado nas aquisições de bens e serviços nos sectores de restauração
e hotelaria.
Neste contexto, observou-se um notável aumento nos indicadores financeiros das empresas,
como resultado indireto da supervisão exercida pelos contribuintes, através da sistemática
solicitação de faturas contendo o NIF e utilização do referido beneficio de dedução do IVA
em sede de IRS.
The present investigation examines the repercussions of the Strategic Plan to Combat Tax and Customs Fraud, implemented by the Portuguese Government in the triennium 2012- 2014, at the level of companies' financial statements. The main focus is on evaluating the tax benefit that includes the deduction, in the context of Income Tax (IRS), of 15% of the VAT amount borne by the final consumer, with a fixed limit of €250, related to purchases of goods and services made by taxpayers and final consumers in the restaurant and hotel sectors. This fiscal measure, targeted at final consumers, was designed to encompass specific sectors of activity that, according to the legislator's perspective, are more susceptible to informal economy. Thus, the initiative of the Portuguese Government involved taxpayers themselves in controlling these sectors considered at risk. The measure provides taxpayers with two distinct benefits: a 15% deduction of the VAT amount borne, to be applied in the IRS collection, as well as participation in the "Fatura da Sorte" (Lucky Invoice) program. This paradigm shift reflects a progressive transfer of "responsibilities" in terms of oversight from the State to citizens and taxpayers, through the granting of a relatively modest fiscal incentive. To analyze the impact of the mentioned Strategic Plan to Combat Tax and Customs Fraud on the financial statements of companies in the restaurant and hotel sectors, a survey was conducted targeting certified accountants and accounting technicians providing accounting and consulting services. On the other hand, another survey was developed for taxpayers and final consumers to analyze their adherence to the mentioned measure of using the fiscal deduction benefit, in the context of IRS, for the VAT borne on acquisitions of goods and services in the restaurant and hotel sectors. In this context, a notable increase in financial indicators of companies was observed as an indirect result of the supervision exercised by taxpayers, through the systematic request for invoices containing the taxpayer identification number (NIF) and the use of the mentioned VAT deduction benefit in the context of IRS.
The present investigation examines the repercussions of the Strategic Plan to Combat Tax and Customs Fraud, implemented by the Portuguese Government in the triennium 2012- 2014, at the level of companies' financial statements. The main focus is on evaluating the tax benefit that includes the deduction, in the context of Income Tax (IRS), of 15% of the VAT amount borne by the final consumer, with a fixed limit of €250, related to purchases of goods and services made by taxpayers and final consumers in the restaurant and hotel sectors. This fiscal measure, targeted at final consumers, was designed to encompass specific sectors of activity that, according to the legislator's perspective, are more susceptible to informal economy. Thus, the initiative of the Portuguese Government involved taxpayers themselves in controlling these sectors considered at risk. The measure provides taxpayers with two distinct benefits: a 15% deduction of the VAT amount borne, to be applied in the IRS collection, as well as participation in the "Fatura da Sorte" (Lucky Invoice) program. This paradigm shift reflects a progressive transfer of "responsibilities" in terms of oversight from the State to citizens and taxpayers, through the granting of a relatively modest fiscal incentive. To analyze the impact of the mentioned Strategic Plan to Combat Tax and Customs Fraud on the financial statements of companies in the restaurant and hotel sectors, a survey was conducted targeting certified accountants and accounting technicians providing accounting and consulting services. On the other hand, another survey was developed for taxpayers and final consumers to analyze their adherence to the mentioned measure of using the fiscal deduction benefit, in the context of IRS, for the VAT borne on acquisitions of goods and services in the restaurant and hotel sectors. In this context, a notable increase in financial indicators of companies was observed as an indirect result of the supervision exercised by taxpayers, through the systematic request for invoices containing the taxpayer identification number (NIF) and the use of the mentioned VAT deduction benefit in the context of IRS.
Description
Keywords
Benefício Fiscal Dedução à Coleta Evasão Fiscal Fraude Fiscal