Download This PaperAvaliação do impacto regulatório das políticas fiscais no processo legislativo do Orçamento de Estado - O caso português do regime dos residentes não habituais (Assessment of the Regulatory Impact of Tax Policies on the Legislative Process of the State Budget - The Portuguese Case of the Non-Habitual Residents Regime)
18 Pages Posted: 20 Dec 2024 Last revised: 1 Mar 2025
Date Written: December 16, 2024
Abstract
This text aims to compare the technical assessment of the impacts generated by tax policies imposed for the adoption of more appropriate tax legislation with the legislative procedures currently in force.
Note: Downloadable document is in Portuguese.
Keywords: Políticas fiscais, Tax policies, Orçamento do Estado, State Budget, Residentes fiscais, Tax residents, Residentes não habituais, Non-habitual residents
Suggested Citation: Suggested Citation
Sousa da Cunha, Ricardo and Luís Dias, Sara, Avaliação do impacto regulatório das políticas fiscais no processo legislativo do Orçamento de Estado - O caso português do regime dos residentes não habituais (Assessment of the Regulatory Impact of Tax Policies on the Legislative Process of the State Budget - The Portuguese Case of the Non-Habitual Residents Regime) (December 16, 2024). JusGov Research Paper No. 2024-25, Available at SSRN: https://ssrn.com/abstract=5064908 or http://dx.doi.org/10.2139/ssrn.5064908
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