{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,1,9]],"date-time":"2025-01-09T05:26:06Z","timestamp":1736400366408,"version":"3.32.0"},"reference-count":18,"publisher":"IGI Global","isbn-type":[{"type":"print","value":"9798369339084"},{"type":"electronic","value":"9798369339091"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024,10,29]]},"abstract":"<jats:p>The quality of the legislation is one of the foundations of the principle of the rule of law and a condition for a more effective implementation. This is even more relevant for tax legislation, one of the birthplaces of modern Constitutions and probably the field of law most directly affecting the daily life of citizens. Assessing the regulatory impact of an important contemporary tax policy in Portugal, such as the taxation of non-habitual residents, reveals the virtues and limitations of this procedure - as recently confirmed by the creation of a governmental technical unit for the evaluation of tax policies (U-TAX) on the back of the conclusions of the Working Group on Tax Benefits. This is part of a methodological exercise that demands the same degree of argumentative \u201cjustification\u201d from the legislator as from the judge - Legisprudence. In this paper the possibilities of extending this exercise to the tax policy options that are part of the State Budget are discussed.<\/jats:p>","DOI":"10.4018\/979-8-3693-3908-4.ch008","type":"book-chapter","created":{"date-parts":[[2024,10,29]],"date-time":"2024-10-29T18:34:41Z","timestamp":1730226881000},"page":"247-272","source":"Crossref","is-referenced-by-count":0,"title":["Regulatory Impact Assessment of Tax Policies in the Legislative Procedure of the State Budget"],"prefix":"10.4018","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2786-8195","authenticated-orcid":true,"given":"Ricardo","family":"Sousa da Cunha","sequence":"first","affiliation":[{"name":"Polytechnic Institute of C\u00e1vado and Ave, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3620-5820","authenticated-orcid":true,"given":"Sara Lu\u00eds","family":"Dias","sequence":"additional","affiliation":[{"name":"Polytechnic Institute of C\u00e1vado and Ave, Portugal"}]}],"member":"2432","reference":[{"key":"979-8-3693-3908-4.ch008.-1","doi-asserted-by":"crossref","unstructured":"Alemanno, A. (2011), \u2018A Meeting of Minds on Impact Assessment: When Ex Ante Evaluation Meets Ex Post Judicial Control\u2019, 17 European Public Law.","DOI":"10.54648\/EURO2011034"},{"key":"979-8-3693-3908-4.ch008.-2","unstructured":"da Cunha, R. S. (2018). A Legisprud\u00eancia na Constru\u00e7\u00e3o de Uma Teoria Normativa da Legisla\u00e7\u00e3o em Timor-Leste."},{"key":"979-8-3693-3908-4.ch008.-3","unstructured":"DGO. (2023) Report state budget for 2024 of 16 october 2023 available at https:\/\/www.dgo.gov.pt\/politicaorcamental\/OrcamentodeEstado\/2024\/Proposta%20do%20Or%C3%A7amento\/Documentos%20do%20OE\/OE2024_doc16_Relatorio.pdf (05\/09\/2024)"},{"key":"979-8-3693-3908-4.ch008.-4","first-page":"477","article-title":"Discussion and decisions: A proposal to replace the myth of self-rule with an attorneyship model of representation.","volume":"69","author":"M. A.Hamilton","year":"1994","unstructured":"HamiltonM. A. (1994). Discussion and decisions: A proposal to replace the myth of self-rule with an attorneyship model of representation.NYUL Rev., 69, 477.","journal-title":"NYUL Rev."},{"key":"979-8-3693-3908-4.ch008.-5","unstructured":"Houle, F. (2006). Regulatory history material as an extrinsic aid to interpretation: An empirical study on the use of RIAs by the Federal Court of Canada. Canadian journal of administrative law and practice, 19, 151-189."},{"key":"979-8-3693-3908-4.ch008.-6","unstructured":"IMF (2018), \u2018Managing Public Wealth\u2019 Fiscal Monitor, October 2018 Mandelkern Report on the Improvement of Legislative Quality \u2013 published in Lisboa, Minist\u00e9rio da Reforma do Estado e da Administra\u00e7\u00e3o P\u00fablica, volume 1, March 2002 [also in Legisla\u00e7\u00e3o. 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(2024), \u201cIncentivo Fiscal \u00e0 Investiga\u00e7\u00e3o Cient\u00edfica e Inova\u00e7\u00e3o\u201d. In Vida Econ\u00f3mica, pages 21 et ff., available at https:\/\/www.occ.pt\/sites\/default\/files\/public\/2024-02\/109744423.pdf"},{"key":"979-8-3693-3908-4.ch008.-13","unstructured":"REPORTS. CoA (2022) Parecer sobre a Conta Geral do Estado 2022, available at https:\/\/www.tcontas.pt\/pt-pt\/ProdutosTC\/PareceresTribunalContas\/ParecerCGE\/Documents\/2022\/pcge2022.pdf (05\/09\/2024)"},{"issue":"2","key":"979-8-3693-3908-4.ch008.-14","doi-asserted-by":"crossref","first-page":"155","DOI":"10.1080\/20508840.2016.1259899","article-title":"Putting evidence-based law making to the test: Judicial review of legislative rationality.","volume":"4","author":"R.Van Gestel","year":"2016","unstructured":"Van GestelR.De PoorterJ. (2016). 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