Editor Coimbra Editora
Author(s) Hugo Flores da Silva
Year 2014
Availability for sale
Synopsis The use of the private potential to carry out tax administration activities signals the emergence of a privatized tax management system. The result of the placement of the private individuals in a position of active participation in the execution of those tasks will be the transition from a tax management system that did not exempt the intervention of the Fiscal Administration to another one in which that intervention is merely subsidiary.
The present work is aimed at analysing this phenomenon of fiscal privatization, looking at it through the archetype of the fiscal legal relationship and promoting its study in view of its concept, its motivation, its form of operationalization, its concretizations and its limits.