Author(s) Ana Marisa Monteiro de Moura Pinto
Advisor(s) Joaquim Freitas Rocha
Year 2014

Synopsis This dissertation examines local tax autonomy, one of the most important manifestations of local financial autonomy. From the perspective that place the contemporary controversy of the local autonomy in the plan of finances, and not in terms of concepts, it is also a purpose of this study to know what are the new challenges and the new exigencies withal local tax autonomy is faced, beyond their own innate limits. Furthermore, it is essential to know the bases on which stands the local tax autonomy, being indispensable a generic perspective about local autonomy and a more individualized approach about financial autonomy. About this latest, it is important to understand the evolution of the Portuguese local financing system as well as to know the limits and new challenges that need to be faced. From such bases, a detailed and accurate analysis about the taxing powers of local authorities will take place, not only through exposure of consecration and materialization of those powers, but also raising the most controversial issues on the theme. Finally, it is indispensable the study of the various local tax types and the analysis of the influence of the tax revenues of local authorities in their budgets, asking if the evidenced reality needs a new materialization of local tax autonomy.

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