O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

Contributo para o estudo dos efeitos da passagem à situação (e idade) de reforma na frequência das principais doenças crónicas em Portugal

RESUMO - Introdução: A transição para a reforma é um acontecimento que pode acarretar alterações suscetíveis de afetar o estado de saúde. Vários estudos têm investigado os efeitos da reforma no estado de saúde, embora poucos o tenham investigado, especificamente, nas doenças crónicas. As recentes políticas de aumento da idade de reforma, assim como a ausência de consenso sobre os efeitos da reforma na saúde, atribuem-lhe ainda maior importância. Constituem objetivos do presente estudo quantificar a associação entre a Passagem à situação de reforma (e idade de reforma) e a frequência de cada uma das principais doenças crónicas, no sentido dos efeitos da reforma nestes indicadores de saúde (doença respiratória crónica, diabetes, doença cardiovascular, AVC, depressão e cancro). Material e Métodos: Desenvolveu-se um estudo transversal, no qual foram analisados os dados provenientes das amostras representativas da população portuguesa SHARE 2011 e ECOS 2013. As associações foram quantificadas através do cálculo do Odds ratio por Regressão Logística Binária com avaliação do confundimento e modificação de efeito. As variáveis de doença crónica foram medidas por auto-reporte. Foram considerados os reformados que se encontrassem em processo de reforma (ou seja, reformados há 5 anos ou menos) e que não se tivessem reformado por doença. Resultados: A reforma não se encontrou significativamente associada a nenhuma das doenças crónicas consideradas, excetuando-se: i) o cancro (na amostra ECOS), para o qual foi fator protetor; ii) e a doença cardiovascular (na amostra SHARE), para a qual teve um efeito prejudicial, mas apenas em não hipertensos. A reforma em idade antecipada pareceu encontrar-se associada a um pior estado de saúde, relativamente à reforma em idade legal (ou após). Tal observou-se no Cancro (nas amostras ECOS e SHARE), na Diabetes (na amostra SHARE), e no AVC em pessoas sem Doença Cardiovascular (na amostra SHARE). Pelo contrário, em pessoas com Doença Cardiovascular a reforma antecipada pareceu constituir um fator protetor. Discussão e conclusões: As diferenças observadas nos resultados entre amostras poderão, entre outros, atribuir-se às diferentes populações em estudo, dimensões amostrais e desenhos de amostragem. Os resultados obtidos não são muito diferentes dos que têm sido descritos na bibliografia, ainda que haja um número reduzido de estudos sobre esta matéria. Indicam que, eventualmente, as recentes alterações de aumento da idade de reforma poderão expandir o grupo de pessoas que se reformam antecipadamente, podendo resultar, eventualmente, num aumento da prevalência de doenças crónicas na população portuguesa. Os mecanismos através dos quais a reforma poderá influenciar a ocorrência de doenças crónicas permanecem por explicar, embora os seus principais fatores de risco pareçam representar importantes modificadores de efeito.

US fiscal dynamics in political perspective

Given the importance of fiscal balance for ensuring a sustainable fiscal policy, we conduct an empirical examination of fiscal dynamics in the United States in response to unsustainable budget deviations. We concentrate on the role of political factors, namely the Republican - Democrat presidential divide, in determining the fiscal response to budget disequilibria. Making use of an asymmetric cointegration framework, we explore politically motivated fiscal asymmetries in the US, from Eisenhower to Obama. We conclude that political factors such as the government’s political quadrant and the timing of elections are important determinants of the fiscal response to unsustainable budget deviations.

O processo sumário e a reforma do Código do Processo Penal de 2013

The present work aims to develop the theme "The summary procedure and the reform of 2013". The purpose of its analysis serves the interest to understand the virtues and disadvantages of the changes introduced by Act n.º 20/2013 to our Code of Criminal Procedure, and the main focus of the present reflection is to further the impact of the measures taken by the legislator to the summary proceedings. The opening of the most serious crimes to summary procedure is a reform measure duly highlighted because it is a true innovation in the Portuguese penal system. Therefore, it urges to analyse not only the consequences of this measure, as well as if the objectives of its introduction in the summary procedure system are met. It should be noted that the legislator intends to promote speedy trial, and at the same time, ensure compliance with the Constitutional rights associated to the accused. At this point it is important to realize if there is a restriction of the accused essential guarantees. On the other hand, it should be noted that the typical characteristics of summary proceedings might have been invariably modified, due to the innovative aspect of the reform. That said, the changes might have fostered a mischaracterization of the typical format of the summary procedure, both in terms of the nature of the proceedings and in terms of its space and objectives within the penal system. Reflecting on the above will provide a deeper understanding of the volatile balance between the Portuguese governing prosecution efficiency and the Constitution, as well as the future of the criminal policy in Portugal.

Fiscal dynamics and electoral behavior in the Eurozone

Abstract: The Stability Growth Pact and the 3% rule did not prevent countries from running large deficits. Countries in the EMU administrate fiscal policies differently, despite the existence of a common quantitative goal. The main focus of this work project is to study differences in the fiscal dynamics of eight EMU countries and assess the role of political variables in shaping those dynamics. We find that elections negatively affect government revenue in Austria, Belgium, Portugal, Spain and Germany. Expenditure, on the other hand, responds positively to incoming elections in Portugal, Italy, France and Netherlands, and negatively in the case of Germany.

A intervenção privada na prestação pública : da expansão do Estado às parcerias público-privadas

Durante séculos o papel do Estado na vida económica e social das nações foi crescendo, atingindo um desenvolvimento assinalável a partir da segunga guerra mundial, em execução do novo paradigma que dela resultou. Desenvolvimento que conheceu fortes críticas com paragem e posterior inversão de sentido durante a década de 80 em que se gerou alguma diluição da intervenção do Estado, criando-se um movimento de relativo cepticismo relativamente à bondade, à eficiência e aos custos daquela intervenção. Foi nesse contexto e paralelamente com o aumento da vontade de intervir do sector privado que surgiram as chamadas três «vagas» de intervenção privada, sucessivamente dirigidas às actividades públicas (i) em sectores industriais, comerciais ou de serviços não estratégicos, (ii) no domínio das infra-estruturas e, finalmente, (iii) na área social, recorrendo com diferentes níveis de sucesso, a diversos processos, da privatização às parcerias público-privadas (PPP), passando pela empresarialização. O movimento de reforma nascido de reservas quanto à eficiência do sector público não passou ao lado da saúde, particularmente do hospital público, em que assumiu objectivos e modos específicos, das «reformas de gestão» às «reformas de financiamento» e às «reformas organizacionais », para, na sequência do movimento anteriormente ocorrido noutros domínios, também recorrer às parcerias público-privadas. Depois de situar estas iniciativas no contexto do movimento que rodeou o aumento da intervenção privada na produção e na prestação pública, o artigo procura identificar os requisitos de compatibilidade das parcerias público-privadas com sistemas de saúde organizados e que perseguem a universalidade da cobertura, a acessibilidade e compreensividade dos cuidados e a equidade do acesso, com especial atenção ao facto de (designadamente em Portugal) a partilha de riscos e tarefas poder atribuir ao sector privado a gestão das dimensões clínicas da prestação.

A harmonização fiscal europeia

With this dissertation we aim to analyze the most relevant aspects of the excise duties harmonized regime, considering Community origins, but having also in attention all legal specifications of its implementation in Portugal. The legal regime of excise duties is presented as an ambitious theme, considering the challenge of different branches of law that influence this subject, such as Tax, Economic and Community laws, the inescapable influence of customs procedures, or regarding environmental objectives. In the European context, the harmonization of excise duties was seen as a condition for the implementation of the internal market, contributing to undo secular tax barriers between Member States and, since so, ensure fair competition and free movement of services and goods. Along with VAT, the excise duties harmonization process could represent a potential European tax system, essential for a full and integrated single market. In this context, it is essential to pay special attention to specific characteristics of excise duties regime, such as ‘duty suspension arrangement’ applicable during the production phase, storage and movement in certain conditions. The growing importance of excise duties, as for revenue or extra-fiscal purposes, recommends new academic studies on this subject, seeking new opportunities and challenges.

O serviço fiscal aduaneiro criminal e contraordenacional da GNR

At a time of global economic instability, to which Portugal is not oblivious, and aware that the main source of Portuguese State revenue relies on the collection of tribute, the National Republican Guard holds within its mission relevant assignments to the protection of the financial interests of the country, in particular, fiscal and customs. These assignments were inherited from the century - old institution Guarda Fiscal - with evidence given in this domain, which was integrated into the National Republican Guard in 1993, to adopt, a 1St model, that held a specialized unit – Brigada Fiscal, with surveillance and patrolling missions of costa and fiscal and customs supervision, throughout the national territory and maritime zone of respect. In 2009, the result of political decisions, reorganization the State's central administration, appears de 2Nd model, because the Brigada Fiscal assignments were divided by two specialized units - UAF with investigation skills, and UCC for patrolling and surveillance of the coast. Analyzed the legal spectrum of special legislation leading the criminal and transgression sector punitive (RGIT), in essence, is in the UAF that resides the role assignments from the scope of the investigation and supervision of goods in the national territory on a par with the tax authority. Tax inspection assignments, fiscal and customs of the National Republican Guard, are unmatched in the National Tribute System, constituting itself as a potentiality of this special body, in similarity of their counterparts - Spain and Italy; however, have some constraints, that urge to clarify and repair. Foreseeing the future, face the announced news of a new restructuring, on behalf of the interests of the country, and in order to raise the quality of performance of the tax inspection, fiscal and customs, the National Republican Guard shall maintain a model based on the experience already accumulated, obviously adapted to the new demands of a changing society. Despite the current model gain in efficiency, loses in effectiveness. However, the efficiency of a model, without the necessary resources, can never bring “the letter to Garcia” against any kind of infringements, criminal or transgressions. Unless better opinion, both tax structures of the National Republican Guard are valid as an instrument for the prevention and combat of these illegal types. Because they are strategic in pursuing the public interest, given the scarce resources of the country and be the National Republican Guard, the force with the means and know-how of this nature. The political power has the final word.