{"id":2071,"date":"2010-03-11T09:37:00","date_gmt":"2010-03-11T09:37:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/03\/11\/sonegacao-riscos-subjetivos-e-descontrole\/"},"modified":"2010-03-11T09:37:00","modified_gmt":"2010-03-11T09:37:00","slug":"sonegacao-riscos-subjetivos-e-descontrole","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/11\/sonegacao-riscos-subjetivos-e-descontrole\/","title":{"rendered":"Sonega\u00e7\u00e3o: riscos subjetivos e descontrole"},"content":{"rendered":"<div align=\"justify\"><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S5DtwyXeujI\/AAAAAAAAAzY\/ETNMPdTAS_k\/s1600-h\/cargatributaria-07.jpg\"><img decoding=\"async\" style=\"MARGIN: 0px 10px 10px 0px; WIDTH: 320px; FLOAT: left; HEIGHT: 267px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5445113371900688946\" border=\"0\" alt=\"\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S5DtwyXeujI\/AAAAAAAAAzY\/ETNMPdTAS_k\/s320\/cargatributaria-07.jpg\" \/><\/a><span style=\"font-family:arial;color:#000000;\"><strong><span style=\"font-size:130%;\">Autua\u00e7\u00e3o n\u00e3o significa dinheiro imediato em caixa <\/span><\/strong><\/p>\n<p>O valor das multas aplicadas pela Receita Federal, principalmente aos grandes contribuintes, n\u00e3o se traduz, necessariamente, em dinheiro no caixa da Uni\u00e3o. &#8220;As grandes autua\u00e7\u00f5es acabam sendo motivo de disputa jur\u00eddica, normalmente envolvendo as pr\u00f3prias normas da Receita&#8221;, afirma o professor de direito tribut\u00e1rio da USP de Ribeir\u00e3o Guilherme Adolfo dos Santos Mendes.<\/p>\n<p>Para ele, h\u00e1 dois tipos de sonega\u00e7\u00e3o: a &#8220;simpl\u00f3ria e simples&#8221;, praticadas, em geral, por pequenas empresas que deixam de emitir notas fiscais e repassar informa\u00e7\u00f5es ao fisco; e a deliberada, realizada por grandes pagadores de impostos que buscam mecanismos para omitir informa\u00e7\u00f5es ou se utilizam de brechas na legisla\u00e7\u00e3o tribut\u00e1ria para contestar d\u00e9bitos.<\/p>\n<p>Para Mendes, a pr\u00e1tica de sonega\u00e7\u00e3o, principalmente entre as empresas, principais alvos do fisco, tende a diminuir na medida em que elas crescem e se profissionalizam.<\/p>\n<p>O aparato cada vez maior de que a Receita disp\u00f5e para cruzar informa\u00e7\u00f5es sobre os contribuintes e detectar desvios em suas pr\u00e1ticas cont\u00e1beis refor\u00e7a esse movimento de diminui\u00e7\u00e3o da exposi\u00e7\u00e3o ao risco, afirmou o docente.<\/p>\n<p>Al\u00e9m disso, segundo Mendes, uma contabilidade paralela para movimentar receitas, a fim de soneg\u00e1-las, pode fugir do controle em grandes corpora\u00e7\u00f5es, que t\u00eam complexa estrutura administrativa.<\/div>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: Folha de S\u00e3o Paulo, 28.02.2010<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Autua\u00e7\u00e3o n\u00e3o significa dinheiro imediato em caixa O valor das multas aplicadas pela Receita Federal,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[102,160,188],"tags":[],"class_list":["post-2071","post","type-post","status-publish","format-standard","hentry","category-fraudes","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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