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Autores
Orientador(es)
Resumo(s)
In Portugal, the number of tax disputes and the values involved are abnormally high. The fact that resolution takes, as a rule, several years, is widely accepted as being a factor in the country’s lack competitiveness. The author suggests some measures which do not involve significant costs and are aimed at preventing tax disputes; adding credibility to the administrative means for resolving such disputes, in a fair rapid manner, thereby minimizing the need for judicial remedies; rationalizing the activity of tax courts.
Descrição
Palavras-chave
Tax Disputes and competitiveness Fax taxation Dispute resolution
Contexto Educativo
Citação
MORAIS, Rui Duarte - Justiça tributária e competitividade. Revista de Finanças Públicas e Direito Fiscal. ISSN 1646-9127. N.º 4 (2012), p. 55-77
Editora
Almedina