Author(s) Pedro Casimiro da Silva Santos
Advisor(s) João Sérgio Ribeiro
Year 2012

Synopsis The present work is devoted to analyzing the extent to which tax law is likely to be used and provide a significant contribution in the matter of the fight against corruption, through the use of taxes. Given the fact that this purpose is, in some way, unrelated to the traditionally ascribed purpose of this legal instrument, an analysis is made of the concept of tax, evolving to the concept of extrafiscal tax, as a modern instrument of economic and social intervention. The relevance of the use of this figure derives from the fact that taxes liable to be considered and used as relevant instruments in the financing and promotion of third generation fundamental rights. Such possibility is therefore analyzed from the perspective of the theme of extrafiscality, taking in consideration the teleological element of the tax. The necessity in the use of tax instruments in the struggle against corruption stems from the fact that all branches of the should be required to make their contribution to eliminate a phenomenon that is likely to undermine the institutions, the values of democracy, compromise ethical values and justice, and jeopardize sustainable development and the rule of law. The special vocation of tax law in this matter derives also from the fact that we are dealing with a phenomenon with a relevant dimension in economic and financial terms. In terms of comparative law, a reference is made concerning tax instruments in use in other countries such as Spain, France and the Unites States of America with a potential in the fight against corruption, as well as tax practices used in that context. The main purpose of this paper is to find way to effectively tax the economic benefits associated with the phenomenon of corruption, in order to make a contribution to its elimination. To that end, a proposal is made related to a definition of corruption for tax purposes. One of the relevant proposals made is related to the creation of a wealth tax, in addition to the submission of other proposals, notably on tax procedure.

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