Fraude fiscal

: o ilícito tributário e os sujeitos processuais

Abstract

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.

Date of Award	17 Apr 2015
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Germano Marques da Silva (Supervisor)