The (undisputed) gambling tax
DOI:
https://doi.org/10.34625/issn.2183-2705(35)2024.ic-16Keywords:
tourism; gambling tax; extra-fiscal measures; revenue earmarking.Abstract
The gambling activity became lawful in the late 1920s through Decree No. 14643, dated December 3, 1927. With the aim of sanctioning an activity considered immoral, that decree created the gambling tax and allocated the revenue collected to the financing of infrastructure and tourist projects, thus enriching and diversifying the local tourism offer. Despite casinos still being viewed as one of the main causes of addiction and misfortune, it is impossible to dissociate them from a wide range of beneficial effects since, as promoters of entertainment and spectacle, they are seen as the main drivers of growth in the regions where they are located. Currently known as the special gambling tax, the legal and economic metamorphoses that have taken place since then have hardly altered its essential characteristics. However, despite being crucial in the national economy's development strategy, its singularities require a careful analysis from a fiscal perspective.
References
BASTO, José Xavier de. O Princípio da tributação do rendimento real e a Lei Geral Tributária. Fiscalidade, janeiro 2001, n.º 5. ISSN: 0874-7326.
CAMPOS, Diogo Leite de. O sistema tributário no Estado dos cidadãos. Coimbra: Almedina, 2006. ISBN: 9789724028699.
CANOTILHO, José Joaquim Gomes. O imposto especial sobre o jogo no contexto jurídico-constitucional fiscal. In MARTINS, Ives Gandra da Silva. O tributo – reflexão multidisciplinar sobre sua natureza. Rio de Janeiro: Forense, 2007. ISBN: 9788530924744.
CORREIA, José Manuel Sérvulo. Legalidade e autonomia contratual nos contratos administrativos. Coimbra: Almedina, 2020. ISBN: 9789724084879.
CUNHA, Tânia Meireles da. A tributação dos jogos de fortuna ou azar de base territorial em Portugal. In DOMINGOS, Francisco Nicolau; PISCITELLI, Tathiane. Direito tributário do turismo: um desafio do século XXI. Sintra: Rei dos Livros. IBSN: 9789895650361.
DEUS, José Pereira de; LÉ, António Jorge. O jogo em Portugal. Coimbra: Minerva, 2001. ISBN: 972-798-009-0.
FERREIRO LAPATZA, Jose Juan. Curso de Derecho financiero español. Madrid: Marcial Pons Libreros, 2006. ISBN: 9788497683449.
MARTINEZ, Pedro Soares. Direito fiscal. 10.ª ed. Coimbra: Almedina, 2003. ISBN: 9789724009612.
MARTINS, Guilherme Waldemar Oliveira. Os benefícios fiscais: sistema e regime. Cadernos IDEFF, n.º 6. Coimbra: Almedina, 2016. ISBN: 9789724029870.
MONCADA, Luís Cabral de. Direito económico. 8.ª ed. Coimbra: Coimbra Editora, 2018. ISBN: 978-972-40-8983-6.
NABAIS, José Casalta. Investimento estrangeiro e contratos fiscais. In NABAIS, José Casalta. Por um Estado fiscal suportável: estudos de direito fiscal. Coimbra: Almedina, 2005. ISBN: 9789724025025.
NABAIS, José Casalta. Contratos fiscais: reflexões acerca da sua admissibilidade. Coimbra: Coimbra Editora, 1994. ISBN: 9789723206500.
NABAIS, José Casalta. Direito fiscal. 11.ª ed. Coimbra: Almedina, 2019. ISBN: 9789724078755.
NABAIS, José Casalta. O dever fundamental de pagar impostos. Coimbra: Almedina, 2015. ISBN: 978-972-40-1115-8.
CASADO OLLERO, Gabriel. Los fines no fiscales de los tributos en el ordenamiento espahol. Revista de Derecho Financiero y de Hacienda Pública. Madrid: Editoriales de Derecho Reunidas, 1991, vol. 41, n.º 213. ISSN: 0484-6885.
RAMIS REBASSA, Maria Lourdes. Regímen jurídico del juego. Madrid: Marcial Pons Libreros, 1992. ISBN: 978-84-7248-132-9.
VASQUES, Sérgio. Os impostos do pecado. Coimbra: Almedina, 1999. ISBN: 9789724012452.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Revista Jurídica Portucalense
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who published in the journal agree to the following terms:
- The Authors grant the Journal the right of first publication, and other non-exclusive publishing rights, licensed under the Creative Commons Attribution License which allows the sharing of work with recognition of its initial publication in this journal.
- Authors are able to take on additional contracts separately, non-exclusive distribution of the version of the paper published in this journal (ex .: publish in an institutional repository or as a chapter in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post and distribute their work online (eg .: in institutional repositories or on their website) at any point before or during the submission process, as it can lead to productive exchanges, as well as increase the impact and the citation of published work (See The Effect of Open Access).
RJP does not apply submission, publication or any other fees of any nature. Its articles are open access, with the goal of disseminating scientific knowledge and the debate of legal topics in the area of Legal Sciences.
