A tributação turística municipal

: algumas questões

Abstract

The economic growth of the tourism sector pushed municipalities to look at it as source of income, justified as a way to compensate their costs with tourism. After briefly caracterising the portuguese fiscal system, and reviewing touristic taxation in other fiscal systems, we analyse the so called "taxas" created by the Lisbon Municipality, in the tourism sector, raising some questions, and reflecting on them, about their classification, legality, tax settlement and constitutionality

Date of Award	5 Apr 2016
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Mónica Duque (Supervisor)