Il existe un lien indéfectible entre l’impôt et la fraude fiscale. Étant donné que cette dernière peut causer un préjudice considérable au Trésor public et entraîner d’autres conséquences sérieuses, la lutte contre ce phénomène constitue depuis toujours une des préoccupations majeures du gouvernement pour tous les pays. En effet, la lutte contre la fraude fiscale est un sujet très étendu. De nombreux facteurs influent sur l’efficacité de cette lutte. Mais entre eux, la répression joue sans aucun doute un rôle essentiel, puisque la peur d’être pris et la peur d’être puni jouent un rôle non négligeable dans la propension à frauder le fisc. Ainsi, pour renforcer l’efficacité de la lutte contre ce phénomène illicite, il est nécessaire de faire une étude de sa répression. En Chine, depuis que le système économique s’est développé graduellement en passant de l’économie planifiée extrêmement centralisée à l’économie de marché, le phénomène de la fraude fiscale s’aggrave rapidement. Par conséquent, ces vingt dernières années, le gouvernement chinois durcit progressivement sa politique de lutte contre la fraude fiscale et le législateur chinois porte une attention plus particulière à la législation à cet égard. Beaucoup d’efforts ont été faits. Néanmoins, le système de répression de la fraude fiscale actuellement en vigueur en Chine présente encore des problèmes affectant l’efficacité de la lutte contre la fraude fiscale. À cet effet, il convient d’identifier les problèmes existants dans le système actuel et de voir s’il est possible de trouver des solutions permettant d’améliorer l’efficacité de la répression de la fraude fiscale en droit chinois / Since taxes were invented, there is always an attempt to avoid paying taxes. In other words, there is an unbreakable link between taxation and tax evasion. Due to the fact that tax evasion can cause considerable damage to the National treasury et produce other serious consequences, the fight against this phenomenon is always a major concern of government for all countries. Indeed, the fight against tax evasion is a very broad subject. Many factors influence the effectiveness of this fight. But among these factors, punishment undoubtedly plays a major role. Because the fear of being caught and the fear of being punished play a significant role in the propensity to avoid taxes. Thus, to improve the effectiveness of the fight against this illicit phenomenon, it is important to study the penalty for tax evasion. In China, since the economic system has developed gradually from a highly centralized planned economy to a market economy, the phenomenon of tax evasion gets worse rapidly. Therefore, in the last twenty years, the Chinese government gradually hardens its policy to fight against tax evasion and pays more attention to legislation in this regard. Much effort has been made. Nevertheless, the Chinese system of repression of tax evasion still presents many problems affecting the effectiveness of the fight against tax evasion. To this end, it is necessary to identify existing problems in the current system and see if it is possible to find out some solutions to improve the efficiency of repression

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-05-08T11:33:15Z No. of bitstreams: 1 Jussaramar da Silva.pdf: 2370521 bytes, checksum: 37bbc5a72b0346472d4366ee888da000 (MD5) / Made available in DSpace on 2017-05-08T11:33:15Z (GMT). No. of bitstreams: 1 Jussaramar da Silva.pdf: 2370521 bytes, checksum: 37bbc5a72b0346472d4366ee888da000 (MD5) Previous issue date: 2017-04-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This thesis deals with the repressive connections in the Southern Cone between the 1960s and 1990s, looking at how these countries have transformed their security systems into what can be called a singular repressive system, based on the articulation between agents and unity in Modus operandi adopted among various nations of this sub-continent, creating the practice of State Terror. Such connection merged the Counterrevolutionary War Doctrine with the National Security Doctrines, both practiced by external orientation, either French, or North American; Creating an International System of Repression. The strategies and tactics adopted in the persecutory actions against the "internal enemy" prove this connection; Demonstrating the financing of National States with this practice through the creation of training centers in order to standardize such actions or with the involvement of military attachés, whose most terrifying face is evident in the extermination practices, torture and extrajudicial actions that involved The official armed forces or their illegal arms, such as paramilitaries and death squads / Esta tese versa sobre as conexões repressivas no Cone Sul entre as décadas de 1960 a 1990, verificando como esses países transformaram seus sistemas de segurança no que se pode denominar um sistema repressivo no singular, tendo como fundamento a articulação entre os agentes e a unidade no modus operandi adotado entre as diversas nações deste sub-continente, criando a prática do Terror de Estado. Tal conexão fundiu a Doutrina de Guerra Contrarrevolucionária com as Doutrinas de Segurança Nacional, ambas praticadas por orientação externa, seja francesa, seja norte-americana; criando um Sistema Internacional de Repressão. As estratégias e táticas adotadas nas ações persecutórias contra o “inimigo interno” comprovam tal conexão; demonstrando o financiamento dos Estados Nacionais com tal prática, através da criação de escolas de formação, a fim de uniformizar tais ações, ou com o envolvimento de adidos militares, cuja face mais tenebrosa se evidencia nas práticas de extermínio, torturas e ações extrajudiciais que envolveram as forças armadas oficiais ou seus braços ilegais, como paramilitares e esquadrões da morte