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O crescimento económico do setor do turismo levou as autarquias locais a ponderálo como possível fonte de obtenção de receita, justificada como compensação dos custos
municipais com a atividade turística.
Após de fazer uma resenha do sistema fiscal português, e de revermos a taxação
turística em termos comparados, analisam-se as alegadas "taxas" criadas pelo Município
de Lisboa, neste âmbito, colocando e problematizando algumas questões que se colocam
quanto à sua classificação, legalidade, liquidação e constitucionalidade.
The economic growth of the tourism sector pushed municipalities to look at it as source of income, justified as a way to compensate their costs with tourism. After briefly caracterising the portuguese fiscal system, and reviewing touristic taxation in other fiscal systems, we analyse the so called "taxas" created by the Lisbon Municipality, in the tourism sector, raising some questions, and reflecting on them, about their classification, legality, tax settlement and constitutionality
The economic growth of the tourism sector pushed municipalities to look at it as source of income, justified as a way to compensate their costs with tourism. After briefly caracterising the portuguese fiscal system, and reviewing touristic taxation in other fiscal systems, we analyse the so called "taxas" created by the Lisbon Municipality, in the tourism sector, raising some questions, and reflecting on them, about their classification, legality, tax settlement and constitutionality