The tax power of local authorities
Abstract
The Portuguese Constitution (CRP), in its article 238, n.º 4, grant tax powers to the local authorities that are further developed in the Law of local taxes, Law 73/2013, of 3 September. Municipalities have the tax powers concerning taxes to which revenues they are entitled, as well as the power to create fees.
The civil parishes are only entitled to a part of the municipal property tax. Beyond that, like the municipalities, local parishes have the power to create fees.
In this paper, we will analyze taxes in which the local authorities powers play a role and how that takes place.
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