Medidas de simplificação na administração fiscal e qualidade do serviço prestado: Reflexão sobre a evolução recente

Dada a crescente complexidade da relação fisco/contribuinte, das questões de natureza económica que lhe estão subjacentes, do peso que a fiscalidade tem nas mesmas, da sua relação com o direito, seja no âmbito do exercício do poder de autoridade em sede fiscal por parte do Estado, seja quanto à salvaguarda do exercício das garantias dos contribuintes, das relações que toda esta matéria motiva a montante e a jusante e da forma como a mesma interage, a temática da simplificação, da qualidade e dos custos indexados tem vindo gradualmente a merecer particular atenção por parte de governantes, profissionais e estudiosos da matéria. Assim, no âmbito do tema que nos propomos apresentar, atentos o vasto universo de situações possíveis e passíveis de enquadrar e considerar neste trabalho, cuja abordagem aqui se pretende explanar, será nosso objectivo centrarmo-nos no essencial, nas situações decorrentes das medidas de simplificação que têm vindo a ser implementadas ao nível da Administração Fiscal, em resultado da prática e dos procedimentos adoptados pela Direcção Geral dos Impostos (DGCI), no âmbito da implementação de medidas de política delineadas a nível governamental e cujos objectivos se têm vindo a consubstanciar na pretendida redução de custos de cumprimento e de custos de administração. Por consequência, está em equação a matéria relativa aos denominados custos de contexto face a assumidos objectivos ao nível da pretendida melhoria da qualidade no serviço a prestar ao cidadão contribuinte por parte da DGCI e do reforço da competitividade fiscal, afigurando-se também interessante abordar um ponto diferente nesta temática e que resulta do risco associado à implementação das referidas medidas, tanto na óptica do sujeito administrado como da própria administração, e à noção que o mesmo incorpora em sede de auditoria tributária e dos custos daí resultantes. ABSTRACT: Due to the growing complexity of the relation between tax authority and the taxpayer, the underlying economical questions, the importance of the fiscal issues, its relation with law, be in the context of the exercise of the power of authority in fiscal field by the State, be in the subject of the guarantees of the taxpayers, the relations as for which all these matter causes and in the form as it interacts, the issue of simplification, of quality and of indexed costs has been coming to deserve gradually particular attention by rulers, professionals and scholars. Attentive to the vast universe of possibilities that fit the theme and that could be considered in this work, our objective will be centered in the situations resulting :from the measures of simplification that have been coming to be implemented at the level of the Fiscal Administration, resulting from the practice and the proceedings adopted by the Direcção-Geral dos Impostos (DGCI), in the context of the implementation of policies outlined at a government level and whose objectives are in line with the pretended lessening of accomplishment and administration costs. Consequently, the matter in equation is the so-called costs of context considering the assumed objectives at the level of the pretended improvement of the quality in the service to the taxpayer by the DGCI and the reinforcement of the fiscal competitiveness, seeming also interesting to analise the risk associated to the implementation of the above-mentioned measures, in the point of view of the administered subject as of the Administration itself, and in the underlying notion in the tax auditing area and the resultant costs.

Quality of Judgment Assessment

The intersection of Artificial Intelligence and The Law stands for a multifaceted matter, and its effects set the advances on culture, organization, as well as the social matters, when the emergent information technologies are taken into consideration. From this point of view, the weight of formal and informal Conflict Resolution settings should be highlighted, and the use of defective data, information or knowledge must be emphasized. Indeed, it is hard to do it with traditional problem solving methodologies. Therefore, in this work the focus is on the development of decision support systems, in terms of its knowledge representation and reasoning procedures, under a formal framework based on Logic Programming, complemented with an approach to computing centered on Artificial Neural Networks. It is intended to evaluate the Quality-of-Judgments and the respective Degree-of-Confidence that one has on such happenings.

Expenditure pattern analysis of cultural tourists at World Heritage Sites: an empirical evidence based on CHAID analysis

Nowadays, World Heritage Sites (WHS) have been facing new challenges, partially due to a different tourism consumption patterns. As it is highlighted in a considerable amount of studies, visits to these sites are almost justified by this prestigious classification and motivations are closely associated with their cultural aspects and quality of the overall environment (among others, Marujo et al, 2012). However, a diversity of tourists’ profiles have been underlined in the literature. Starting from the results obtained in a previous study about cultural tourists’ profile, conducted during the year 2009 in the city of Évora, Portugal, it is our intend to compare the results with a recent survey applied to the visitors of the same city. Recognition of Évora by UNESCO in 1986 as “World Heritage” has fostered not only the preservation of heritage but also the tourist promotion of the town. This study compares and examined tourists’ profile, regarding from the tourists’ expenditure patterns in Évora. A total of 450 surveys were distributed in 2009, and recently, in 2015, the same numbers of surveys were collected. Chi-squared Automatic Interaction Detection (CHAID) was applied to model consumer patterns of domestic and international visitors, based on socio demographic, trip characteristics, length of stay and the degree of satisfaction of pull factors. CHAID allowed find a population classification in groups that able to describe the dependent variable, average daily tourist expenditure. Results revealed different patterns of daily average expenditure amongst the years, 2009 and 2015, even if primarily results not revealed significant variations in socio-demographic and trip characteristics among the visitors’ core profile. Local authorities should be aware of this changing expensive behavior of cultural visitors and should formulate strategies accordingly. Policy and managerial recommendations are discussed.