Publicação
Justiça tributária e competitividade
| dc.contributor.author | Morais, Rui Duarte | |
| dc.date.accessioned | 2014-12-15T10:54:32Z | |
| dc.date.available | 2014-12-15T10:54:32Z | |
| dc.date.issued | 2012 | |
| dc.description.abstract | 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. | por |
| dc.description.version | info:eu-repo/semantics/publishedVersion | |
| dc.identifier.citation | MORAIS, Rui Duarte - Justiça tributária e competitividade. Revista de Finanças Públicas e Direito Fiscal. ISSN 1646-9127. N.º 4 (2012), p. 55-77 | por |
| dc.identifier.issn | 1646-9127 | |
| dc.identifier.uri | http://hdl.handle.net/10400.14/15944 | |
| dc.language.iso | por | por |
| dc.peerreviewed | yes | por |
| dc.publisher | Almedina | |
| dc.subject | Tax Disputes and competitiveness | por |
| dc.subject | Fax taxation | por |
| dc.subject | Dispute resolution | por |
| dc.title | Justiça tributária e competitividade | por |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 77 | |
| oaire.citation.issue | 4 | |
| oaire.citation.startPage | 55 | |
| oaire.citation.title | Revista de Finanças Públicas e Direito Fiscal | |
| oaire.citation.volume | 5 | |
| person.familyName | Morais | |
| person.givenName | Rui M. S. C. | |
| person.identifier | 143926 | |
| person.identifier.ciencia-id | 541B-04AE-0686 | |
| person.identifier.orcid | 0000-0001-5138-6941 | |
| person.identifier.rid | M-5065-2013 | |
| person.identifier.scopus-author-id | 7005146997 | |
| rcaap.rights | restrictedAccess | por |
| rcaap.type | article | por |
| relation.isAuthorOfPublication | fa2b729c-8159-4a98-9bfe-0fa1e98aa9fb | |
| relation.isAuthorOfPublication.latestForDiscovery | fa2b729c-8159-4a98-9bfe-0fa1e98aa9fb |
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