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| DM_MariaTeixeira_O Poder Tributário_2014 | 594.65 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Após a revolução de 25 de abril de 1974, a Constituição da República Portuguesa
introduziu profundas alterações ao poder local: a descentralização administrativa, a
autonomia local e o património e finanças próprias para as autarquias locais. A
revisão constitucional de 1997 introduziu o nº 4 ao art.º 238º da CRP consagrando
que as autarquias podem dispor de poderes tributários, nos casos e termos previstos
na lei. Estes poderes tributários concretizam-se nas sucessivas leis das finanças
locais, atualmente a lei 73/2013, de 03 de setembro.
Os municípios têm poderes tributários relativamente a impostos a cuja receita têm
direito: poderes quanto à fixação da taxa do Imposto Municipal sobre Imóveis, bem
como à sua receita; poderes quanto à fixação da taxa da derrama e direito a essa
receita; poderes de desagravamento do Imposto sobre o Rendimento de Pessoas
Singulares; poderes de liquidação e cobrança dos impostos e outros tributos a cuja
receita tenham direito; poderes para cobrar coercivamente os impostos e outros
tributos a cuja receita tenham direito; e poderes para conceder isenções e benefícios
fiscais.
As autarquias locais dispõem, ainda, de poderes tributários, nos termos da lei, para
criar taxas, estando-lhes, no entanto, vedada a criação de impostos, matéria de
reserva relativa da competência legislativa da Assembleia da República, salvo
autorização ao governo.
After the revolution of April 25, 1974, the Constitution of the Portuguese Republic has introduced major changes to local government: administrative decentralization, local autonomy and own property and finance for local authorities. The constitutional revision of 1997 introduced paragraph 4 to article 238 of the Portuguese Constitution enshrining the authorities may have power to tax, in cases and terms provided by the law. These tax powers are materialized in successive laws on local finance, currently in law 73/2013, of September 03. Municipalities have power to tax in respect to taxes whose revenues they are entitled to: powers regarding the fixing of the fees of Municipal Property Tax, as well as to corresponding revenues; powers regarding the fixing of the fees of spills and right to corresponding recipe; powers of relief from the Personal Income Tax; powers of levying and collecting taxes and other fees whose revenues they are entitled to; powers to forcibly collect taxes and other fees whose revenues they are entitled to; and powers to grant exemptions and tax benefits. Local authorities also have power to create fees, under the law, being, however, prohibited to introduce taxes, a power of legislative competence of Parliament, unless authorized by the government.
After the revolution of April 25, 1974, the Constitution of the Portuguese Republic has introduced major changes to local government: administrative decentralization, local autonomy and own property and finance for local authorities. The constitutional revision of 1997 introduced paragraph 4 to article 238 of the Portuguese Constitution enshrining the authorities may have power to tax, in cases and terms provided by the law. These tax powers are materialized in successive laws on local finance, currently in law 73/2013, of September 03. Municipalities have power to tax in respect to taxes whose revenues they are entitled to: powers regarding the fixing of the fees of Municipal Property Tax, as well as to corresponding revenues; powers regarding the fixing of the fees of spills and right to corresponding recipe; powers of relief from the Personal Income Tax; powers of levying and collecting taxes and other fees whose revenues they are entitled to; powers to forcibly collect taxes and other fees whose revenues they are entitled to; and powers to grant exemptions and tax benefits. Local authorities also have power to create fees, under the law, being, however, prohibited to introduce taxes, a power of legislative competence of Parliament, unless authorized by the government.
Description
Dissertação de Mestrado em Solicitadoria
Keywords
Autonomia Impostos Taxas Poder Tributário
Citation
Publisher
Instituto Politécnico do Porto.Escola Superior de Tecnologia e Gestão de Felgueiras