Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industrialisés se sont progressivement saisi du sujet dans le cadre de l’appréhension des effets dommageables de la concurrence fiscale internationale. Les difficultés rencontrées dans la lutte engagée à différentes échelles contre ces territoires traduisent l’ambiguïté des relations qu’entretiennent les grands pays industrialisés avec la sphère offshore. / In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach.

Submitted by Rodrigo Abrantes Lamas (lamas.rodrigo@gmail.com) on 2016-09-16T14:16:21Z No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2016-09-21T14:08:34Z (GMT) No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-09-23T12:39:09Z (GMT) No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Made available in DSpace on 2016-09-23T12:39:27Z (GMT). No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) Previous issue date: 2016-08-29 / It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'. / Apresenta-se um modelo estilizado onde se pretende mensurar o ganho esperado por empresas brasileiras quando as mesmas decidem deliberadamente sonegar os seus lucros, incorrendo, portanto, em alguma probabilidade de prejuízo financeiro decorrente de fiscalização bem sucedida. Para se verificar a aderência do modelo ao ambiente empresarial brasileiro, necessitou-se da criação de uma base de dados contendo a série histórica da probabilidade empírica de auditorias por parte da Receita Federal nas empresas nacionais. Observando a base de dados criada e ações de política disponíveis em publicações da própria Receita Federal, conclui-se que (i) atualmente a probabilidade de uma empresa brasileira ser auditada pela Receita Federal é menor do 0,5%, (ii) as ações recentes da Receita Federal são alinhadas com as esperadas pelo agente fiscalizador do modelo e que (ii) a sonegação pode ser vista como uma decisão racional de investimento em ativo de risco quando feita pelos 'pequenos contribuintes'.

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.

Notam-se semelhanças fundamentais entre os delitos patrimoniais e os crimes de sonegação fiscal, os quais possuem dignidade penal no ordenamento jurídico nacional. Não obstante isso, ao comparar o tratamento dado a eles pelas agências formais de controle social, percebe-se uma escancarada preferência em criminalizar os autores de crimes contra o patrimônio, que são, em sua grande maioria, pertencentes às classes sociais mais pobres, enquanto se imunizam comportamentos típicos de indivíduos pertencentes às classes dominantes, como a sonegação fiscal. Nota-se que o Direito Penal, supostamente igualitário, é seletivo e discriminatório; é o Direito desigual por excelência. A teoria crítica da Criminologia, a partir do método materialista-histórico de Karl Marx, procura explicar que, em uma sociedade (capitalista) embasada fundamentalmente em relações de propriedade, a diferença de classes estrutural acaba por circunscrever a operacionalidade do sistema de justiça penal. O preconceito de classe conduz toda a seletividade do Direito Penal: as imunidades e a criminalização incidem em medida correspondente às relações de poder entre as classes sociais. Desvenda-se uma ordem legal ideológica e imaginária, fundada em conceitos de igualdade e de justiça social e projetada para legitimar a ordem vigente, em contrapartida a uma ordem real opressiva, que se dirige aos pobres, marginalizados, despossuídos e não proprietários, com uma função distinta da que prega: reproduzir as relações de desigualdade e as massas criminalizadas. A escola crítica, defronte a esse quadro e tratando-se de uma teoria comprometida com a construção de uma sociedade mais igualitária, apresenta propostas para tentar reduzir os mecanismos discriminatórios da justiça penal. / Fundamental similarities can be observed between property crimes and tax evasion, both of which having penal legitimacy in the public legal order. Notwithstanding, by comparing the treatment the official agencies of social control applied to them, it can be noticed a clearly preference to criminalize the agents of property crimes, who, in great number, belong to the poor social class, while typical conducts from high social class, as tax evasion, are immunized. It can be noticed that Criminal Law, supposedly egalitarian, is selective and discriminatory; it is the unequal Law par excellence. The critical theory of Criminology tries to explain, from Karl Marxs historical-materialist method, why in a (capitalist) society, structured mainly on properties relations, the differences between classes limit the criminal justice system operation. The class prejudice conducts the Criminal Law selectiveness: immunities and criminalization are focused correspondingly to power relations between the social classes. It can be unveiled an ideological and imaginary legal order, founded in equality and social justice, projected in order to legitimate the existing order, in contrast to an oppressive real order and directed to the poor, marginalized, dispossessed, nonproprietary, which performs in a different way of its speech: reproducing the unequal relations and the criminalized mass. The critical theory, in front of this frame, as a theory committed to the construction of a more equal society, presents proposals to try to reduce the discriminatory mechanisms of the criminal justice.

Submitted by ROBSON MARTINS DE ABREU SILVA (abreurobson@gmail.com) on 2012-12-27T20:18:55Z No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-01-04T14:04:27Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-01-28T18:10:57Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) / Made available in DSpace on 2013-01-28T18:25:29Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO - VIA FGV.pdf: 2137880 bytes, checksum: e2aae72835bfcf22dba86ab708bb52a6 (MD5) Previous issue date: 2012-11-01 / The main goal of this research was to verify if the campaign 'Todos com a Nota – Módulo Esportivo', instituted by the Government of the State of Pernambuco, provides awareness to the citizen about the social importance of always asking for the tax invoice when paying for goods and services that are subject to the incidence of the ICMS, as well as infer which is the aware population proportion . The theoretical reference embraced knowledge from several fields related to the sphere of the necessity of fiscal awareness, such as tax obedience; tax compliance; tax evasion; tax administration; taxpayer and consumer behavior; fiscal education and fiscal citizenship. In order to reach the goal, it was performed a consumer behavior research at the attending centres for the users of the campaign. The chosen method was a structured survey. The results suggest that the campaign 'Todos com a Nota' provides awareness, and the proportion of the citizens that become aware stays between 5.34% and 10.66% of the users population of 'Modulo Esportivo', that employs magnetic cards to trade receipts for tickets for watching games from the brazilian and state championships of professional soccer. Although this proportion might seem small, deserving a bigger attention from the public administration, if compared to the proportion of citizens that already entered the campaign aware, the improvement was about, at least, 7.21 times, with 95% trust. / O objetivo desta pesquisa foi verificar se a Campanha Todos com a Nota – Módulo Esportivo, instituída pelo Governo do Estado de Pernambuco, conscientiza ou não o cidadão acerca da importância social de sempre pedir a nota fiscal nas suas compras sujeitas à incidência do Imposto sobre a Circulação de Mercadorias e Serviços (ICMS), bem como inferir qual a proporção populacional conscientizada. O referencial teórico abraçou conhecimentos de diversos campos afetos à seara da necessidade de conscientização fiscal, tais como obediência tributária, evasão fiscal, Administração Tributária, comportamento do consumidor e do contribuinte, Educação Fiscal e cidadania fiscal. Para atingir o objetivo, foi realizada pesquisa de comportamento do consumidor nos postos de atendimento ao usuário da Campanha. O método utilizado foi uma pesquisa do tipo survey estruturada. Os resultados sugerem que a Campanha Todos com a Nota conscientiza, e a proporção de cidadãos conscientizados sobre a função social do tributo fica entre 5,34% e 10,66% da população de usuários do Módulo Esportivo, que se utiliza de cartões magnéticos para troca de notas/cupons fiscais por ingressos para assistir aos jogos dos campeonatos brasileiro e pernambucano de futebol profissional. Embora esta proporção pareça pequena, merecendo maior atenção da Administração Pública, se compararmos com a proporção de cidadãos que já ingressaram na Campanha conscientizados, a melhoria foi em torno de, no mínimo, 7,21 vezes, com 95% de confiança.

Income tax in South Africa is levied in terms of the Income Tax Act, 58 of 1962 (the South African Income Tax Act) on taxable income, which by definition, is arrived at by deducting from ''gross income" receipts and accruals that are exempt from tax as well as deductions and allowances provided for in the Act. The South African Income Tax Act provides no guidance with regard to the taxation of income and expenditure from illegal activities. In this mini thesis, case law and legislation is reviewed in an attempt to provide clarity on the tax consequences of income and expenses arising from illegal activities. An overview is provided of the taxation of income and expenditure in respect of illegal activities in the United States of America, Australia and New Zealand. Similarities are found between the American, Australian, New Zealand and South African tax regimes in relation to the taxation of income earned from illegal activities, but there appears to be more certainty in America, Australia and New Zealand with regard to the deduction of expenses arising from illegal activities. In South Africa, taxpayers earning income from ongoing illegal activities will, in principle, comply with the definition of “trade” as defined in section 1 of the South African Income Tax Act. However, this is contrary to the view of the South African Revenue Service that illegal activities do not meet the definition of “trade”, a viewpoint that may not hold if challenged in court. Recommendations are made for the amendment of the South African Income Tax Act to specifically provide for the inclusion in “gross income” of income from illegal activities and to prohibit the deduction of expenditure arising from illegal activities.

This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...

La liberté de gestion en droit fiscal est confrontée, aussi bien à la multiplicité des choix et des stratégies offerts au contribuable, l’encourageant à chercher la voie la moins imposée, qu’à la consolidation des pouvoirs de l’administration fiscale afin de lutter contre la fraude et l’évasion fiscales. Flottant entre la protection de la liberté de gestion du contribuable et l’intensification de la lutte contre la fraude fiscale, les systèmes tunisiens et français se séparent et se recoupent sur certains points. L’approche comparative montre que dans les deux systèmes, la liberté de gestion n’est pas conçue de la même manière. En droit français, contrairement au droit tunisien, la jurisprudence a joué un rôle important dans la détermination des contours de la liberté de gestion à travers les notions d’origine prétorienne d’abus de droit et d’acte anormal de gestion. En droit tunisien, outre une législation fiscale qui affiche une certaine ambiguïté, la jurisprudence fiscale s’est montrée hésitante à tracer les contours de cette liberté. Les mécanismes de protection de cette liberté varient du droit français au droit tunisien. Toutefois, aussi bien en droit français qu’en droit tunisien, il n’existe pas un équilibre harmonieux entre la protection de la liberté de gestion du contribuable et la protection des intérêts du trésor. Le développement des moyens d’immixtion de l’administration entraine peu à peu le recul de cette liberté de gestion fiscale / Freedom of management in tax law faces both, an abundance of choices and strategies available to the taxpayer that he can initially use to seek the less taxed alternative as well as a strengthening of the tax administration’s powers geared towards reducing tax evasion and tax avoidance. Swaying between the protection of management freedom and the struggle against tax evasion, the Tunisian and French systems diverge and converge in a number of points. The aim of this research is to compare the French and Tunisian freedom of management in tax laws. The main results show that in the two systems, the freedom of management is not designed in the same way. Unlike the Tunisian law, case law has played an important role to define and outline freedom of management in the judicial concepts relating to abuse of right and abnormal act of management. In the Tunisian law, in addition to unclear tax legislation, the case law has appeared undecided to outline the freedom of management. The protective freedom of management mechanisms vary in the French law and the Tunisian law. However, in both the French law and Tunisian law, there isn’t a harmonious balance between protection of freedom of management and protection of treasury interest. The development of the interference means of the tax administration causes gradually the decline of the freedom of management

由於傳統探討逃漏稅行為之文獻皆假設商品之消費可無限細分，然而假設商品之消費皆可無限細分並不符合現實世界的情況。因此，本文設定一模型包含了可無限細分之財貨及不可無限細分之財貨，目的在於探討納稅人在存在不可無限細分之財貨的環境下是否會改變其逃漏稅決策，進而得出不同於傳統逃漏稅文獻之結論。而為了與傳統逃漏稅文獻相對應，除了商品具不可分割性的假設之外，其餘參數仍沿用傳統逃漏稅文獻之設定：所得、稽徵機率和處罰倍率皆為外生。 透過模型設定，本文得到了三個和傳統逃漏稅文獻十分不同的結論。第一，在商品不可無限分割之下，納稅人願意進行逃漏稅的條件相對於藉由傳統逃漏稅模型所得之條件寬鬆，甚至是願意在對其不利的條件之下進行租稅逃漏。第二，逃漏稅額與稅率之間不全然為單調遞減的關係，其方向並不明確。因而可以改善傳統逃漏稅模型預測最適逃漏稅額與稅率之間為單調遞減關係之結果，使其更加符合現實世界的情況。 第三，在商品具有不可分割性的假設之下，納稅人的風險偏好會因而改變使其不為一純粹的風險趨避者。因此，本文發現若是政府藉由調降政策變數以允許納稅人進行租稅逃漏，則政府之預期稅收會因為允許納稅人逃漏稅而提高，進而得以提升整體之社會福利。最後，在本文的設定之下，最適的處罰倍率不必然為無窮大。 / Traditional tax evasion researches all assumed that consumptions of goods are divisible, but those assumptions do not conform reality. Thus, our research set a model include one divisible good and one indivisible good in order to inquire that if taxpayers change their tax evasion decision under the assumption. In order to correspond to traditional tax evasion researches, our model still practices the settings of traditional tax evasion researches, which include exogenous income, fine rate and probability rate. Through the setting, our research obtained three important conclusions that are different from traditional tax evasion researches. First, under our assumption, taxpayers are more willing to evolve in tax evasions even the conditions are unfavorable to them. Second, the relationship between tax evasion and tax rate is no longer monotone decreasing. Therefore, the conclusion is able to reform the impractical conclusion obtain by traditional tax evasion researches. Third, under our setting, taxpayers are no longer pure Risk-Averter. Hence, we discover that if government slash the policy parameter to encourage taxpayers evolve in tax evasions, expect revenue of government will rise. Since the expect revenue of government rises, social welfare rises as well.