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Digital Dematerialisation in the Portuguese tax System

机译:葡萄牙税制中的数字缺失

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The importance of the digital dimension of the world has been transforming society, in many domains, increasingly so. The tax system felt the need to follow this tendency, and over the last decades, Portuguese companies were obliged to adapt to this new reality as their routines underwent several changes thereof. The Portuguese case study is of particular relevance since it is widely acknowledged it has pioneered cutting edge dematerialization, and in this regard, it has also been taken as a model by other countries which are now replicating some long-taken Portuguese initiatives towards such dematerialization. That process represents an important step in the relationship between taxpayers and the Tax Authority because it increases the tax information's security. This paper provides a critical review of the main dimensions of digital dematerialization in the Portuguese jurisdiction. Starting from the deductive method of literature review, which covers the doctrine, the legislation, and the jurisprudence, this paper includes practical exercises whereby we demonstrate the tightness of the tax calendar companies struggle with, somehow counterbalanced by the easiness at which declarations may be submitted. The control by Tax Administration has been increasingly tighter, to the extent that a particular terror climate has been laid down, in an attempt to act as an effective deterrent of companies' tax evasion.
机译:世界数字维度的重要性已经转型社会,在许多领域,越来越多这样。税收制度感到需要遵循这一趋势,在过去的几十年中,葡萄牙公司被迫适应这一新的现实,他们的日常生活经历了它的几种变化。葡萄牙案例研究是特别重要的,因为人们普遍认为它开创了尖端的非物质化,在这方面,它也被认为是由正在复制对这种非物质化一些长期采取葡萄牙倡议其他国家的榜样。这个过程代表了纳税人和税务机关之间的关系的一个重要步骤,因为它增加了税务信息的安全性。本文提供的数字减物质化在葡萄牙管辖的主要尺寸的严格审查。从文献综述的演绎方法,它涵盖了理论,立法和判例入手,包括实践练习,借此我们证明与税务日历公司斗争的密封性,通过在其声明可能会提交的难易程度在某种程度上抵消。由税务管理控制已经越来越严格,在某种程度上,一个特定的恐怖气氛已经放下,企图充当企业逃税的有效的威慑。

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