Breve anotação sobre o conceito de taxa (Brief Notes on the Concept of Tariff)

Abstract

Portuguese Abstract: Este artigo examina o enquadramento jurídico e tributário da taxa. Proporciona uma visão panorâmica das condições que deve ser tidas em consideração pelo legislador (seja este estatal ou infra-estatal) quando cria ou modifica taxas.

English Abstract: This article discusses the legal and tax regime of the Portuguese taxa, which can be translated into English as tariff or fee. It provides an overview of the conditions that have to be taken into consideration, by the legislator (being it the State or a infra-statal entity) when setting up or amending tariffs.

Keywords: Taxation, Tax law, tariff

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24