Author(s) Adneiha Hafussia Gina Dias Bengala Marques de Lima
Advisor(s) Fernando Eduardo Batista Conde Monteiro
Synopsis The present work aims to analyze how crimes of tax fraud and abuse of fiscal trust are typified in the context of the legal and normative legal system of São Tomé and Príncipe. The crimes of fraud and abuse of fiscal trust are topics of current interest, thus the relevance of their approach. Due to the obligation to pay the tax, taxpayers, whether through lawful or illegal conduct, seek ways to reduce tax burdens. Tax evasion is now seen as an intolerable act, in this sense, the need arises for the legal system to provide itself with a punitive tax law to avoid fraud and tax evasion. Therefore, the correct classification of evasive and fraudulent behaviors is of great relevance, since it can act as a preventive means, as well as dissuade new practices, as well as contribute to a greater social awareness of the citizen about the duty to fulfill fiscal obligations. We ascertained that crimes of tax fraud and abuse of fiscal trust are provided in the Penal Code as crimes against the economy. It is therefore of the utmost importance to have a single, clear and concise legislation where tax crimes and their legal consequences can be better typified. namely, an legislation providing general principles applicable to tax crimes and also relating to misconduct; Which deals with tax criminal proceedings regarding tax crimes and the process of tax misconduct; And to discipline the tax offenses in particular. Thus, the study concludes emphasising the need of creating the General Tax Offenses Regime (GTOR), thus giving greater formal uniformity to the tax criminal law, thereby allowing tax offenses to entail of a proper diploma of subsidiary application in relation to the Penal Code law so that there may be an autonomy of the common law of conduct that violates tax provisions. In a brief analysis of the crimes of fraud and abuse of fiscal trust, in a perspective compared to the countries of the PALOP, regarding their classification, we realized that only one of the five countries of the PALOP typifies crimes of fraud and abuse of fiscal trust in the GTOR, In the remaining countries, the above mentioned crimes are classified in the Penal Code or in individual legislation.
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