TY - JOUR AU - Catarino, João Ricardo AU - Ferraz, Diogo PY - 2022/02/12 Y2 - 2024/03/28 TI - ARE EXTRA FOUND RAISING PROPOSES TAXES STILL TAXES? AN EXCURSION ON THE THEORETICAL ADMISSIBILITY OF THE FIGURE AND ITS LIMITS JF - Revista Jurídica Portucalense JA - Revista Jurídica Portucalense VL - IS - SE - SCIENTIFIC RESEARCH DO - UR - https://revistas.rcaap.pt/juridica/article/view/25776 SP - 46-71 AB - <p>Taxes today are continuing relevant extra found raising purposes without ever having lost its financial function. They continue financing the public activity. This research studies the theoretical possibility of the admissibility of taxes with only extra fund raising purposes, concluding the theoretical admissibility of the figure. And it follows that it seems there is no problem on conceiving taxes with purely extra fund raising purposes. For this purpose, we propose specific criteria for the identification and control of the legitimacy of extra fund raising taxes, starting from their tax structure. A theoretical compliance test figure of fully extra found raising tax is made in the light of the main theoretical principles of fiscal policy, such as the ability to pay, equality, legal certainty and proportionality.</p> ER -