The current reality, strongly marked by financial constraints, the importance of social benefits and the constant call for ideals of solidarity and sustainability, makes the relevance and topicality of the theme that was the basis of the International Conference ‘The future of extrafiscality and the welfare state’, which took place on April 27 and 28, 2023, at the Law School of the University of Minho, and was organized by the Justice and Governance Research Centre (JusGov). In the light of the various speeches that took place at the conference, it was noted, in terms that seem valid (albeit with significantly different configurations) for the Portuguese and Brazilian realities, that the guarantee of essential living conditions for citizens is assumed as one of the most basic requirements by the welfare state and the tax system.
Its implementation, which is expected to be in line with the aims of justice and equality, is also based on the use of taxes to achieve goals that are not just about collecting tax revenue. The relationship between extrafiscality and the welfare state can, in this sense, and in addition to other prisms brought up by the participants at the conference, be seen, at least, in a duality of senses that are not necessarily mutually exclusive: on the one hand, as a harmonious relationship – assuming the aforementioned common objective of guaranteeing essential living conditions and complying with the necessary coherence between tax law and social benefits law; or, on the other hand, as a tense relationship, which presupposes defining the extent to which extrafiscality is allowed, within the limits (first and foremost, constitutional) established or to be established, without conditioning the realization of the welfare state. It is important to point out that the treatment of these dimensions has not been confined to the sphere of tax law, but has called on the participation of jurists who they are especially dedicated to other areas of law, from constitutional law to civil law, labor law, procedural law and economic law. In short, the conference made it possible to better understand where extrafiscality is heading (and how far it can go), in which scientific field it is best placed and how its relationship with the welfare state is or should be established, in the light of the many different contours it tends to take on.
Publisher University of Minho | School of Law
Authors João Sérgio Ribeiro | Ricardo Camargo | Andreia Isabel Dias Barbosa
Year 2024
ISBN 978-989-35054-5-8
Disponível para download.
The current reality, strongly marked by financial constraints, the importance of social benefits and the constant call for ideals of solidarity and sustainability, makes the relevance and topicality of the theme that was the basis of the International Conference ‘The future of extrafiscality and the welfare state’, which took place on April 27 and 28, 2023, at the Law School of the University of Minho, and was organized by the Justice and Governance Research Centre (JusGov). In the light of the various speeches that took place at the conference, it was noted, in terms that seem valid (albeit with significantly different configurations) for the Portuguese and Brazilian realities, that the guarantee of essential living conditions for citizens is assumed as one of the most basic requirements by the welfare state and the tax system.
Its implementation, which is expected to be in line with the aims of justice and equality, is also based on the use of taxes to achieve goals that are not just about collecting tax revenue. The relationship between extrafiscality and the welfare state can, in this sense, and in addition to other prisms brought up by the participants at the conference, be seen, at least, in a duality of senses that are not necessarily mutually exclusive: on the one hand, as a harmonious relationship – assuming the aforementioned common objective of guaranteeing essential living conditions and complying with the necessary coherence between tax law and social benefits law; or, on the other hand, as a tense relationship, which presupposes defining the extent to which extrafiscality is allowed, within the limits (first and foremost, constitutional) established or to be established, without conditioning the realization of the welfare state. It is important to point out that the treatment of these dimensions has not been confined to the sphere of tax law, but has called on the participation of jurists who they are especially dedicated to other areas of law, from constitutional law to civil law, labor law, procedural law and economic law. In short, the conference made it possible to better understand where extrafiscality is heading (and how far it can go), in which scientific field it is best placed and how its relationship with the welfare state is or should be established, in the light of the many different contours it tends to take on.
Publisher University of Minho | School of Law
Authors João Sérgio Ribeiro | Ricardo Camargo | Andreia Isabel Dias Barbosa
Year 2024
ISBN 978-989-35054-5-8
Disponível para download.