A privatização da relação jurídica fiscal | 2013

Author(s) Hugo Manuel Flores da Silva
Advisor(s) Joaquim Freitas Rocha
Year 2013

Synopsis The use of the private potential for the implementation of the activities of tax administration signals the emergence of a privatized tax management system. The result of the placement of private individuals in a position of active participation in the accomplishment of those activities will be the passage from a fiscal management system that did not dispense the intervention of the tax administration to another one in which that intervention is merely subsidiary. Because we believe that its operationalization is the result of a complex of transformations produced in the fiscal legal relationship configuration, the present study will be directed to the analysis of the mentioned phenomenon of tax privatization, looking through the comprehensive legal archetype provided by that relationship. That is the reason why we refer to the tax legal relationship privatization. The assumed objective will be performed by structuring the study of the tax legal relationship privatization in three stages: the privatization, the tax legal relationship, and the tax legal relationship privatization. In the first two parts we will direct our efforts to the processing of concepts and understanding structures that constitute insurmountable assumptions for understanding the fiscal privatization phenomenon specifically analyzed in the third part of our study. The treatment of the legal tax relationship privatization is promoted in attention to its concept; its motivation; its way of operationalization; its materializations; and its limits.

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2018-02-07T17:34:50+00:00