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- Tourism as a source of taxation - the portuguese casePublication . Rodrigues, Carlos; Campina, AnaThe phenomenon of world tourism has been growing worldwide and with it, all the economic evolution is supported by the multiple activities that support it. This study aims to understand how tourism in Portugal generates tax revenues that contribute to obtaining income for the annual budgets of the Portuguese state (J.J. Gomes Canotilho & Vital Moreira, 2007 p. 1088). The methodology applied to this analysis focuses only on two taxes and is exclusively supported by statistical data from highly credible institutions in Portugal. Thus, we can identify it as a mixed methodology (qualitative and quantitative), using research, analysis, and interpretation of scientific data.
- The economic/business importance of franchising in Portugal – (re)analysis of the franchising contractPublication . Rodrigues, Carlos; Campina, AnaIf we analyse the ‘2018/2019 Franchising Census’ carried out by the APF – Portuguese Franchising Association, we see that in Portugal, and for the year 2018, Franchising generated a turnover of more than 8 billion euros, which corresponded to 3.96% of the national GDP. This turnover is the result of the ‘Franchising Contracts’ signed by the 528 active brands, distributed among Services, with 57.7% of the preference, followed by Commerce, with 29% and Restaurants, with 13.3%. When we look at the levels of initial investment by franchisees, we see that this initial investment was up to €25,000.00 for 43.6% of Franchisees, €25,000.00 to €50,000.00 for 26.5%, €50,000.00 to €100,000.00 for 17.7%, €100,000.00 to €250,000.00 for 9.9% and, finally, with an investment of more than €250,000.00 for the remaining 2.2%. In other words, more than 70% of the initial investment by franchisees did not exceed €50,000.00. The relevance of these figures for the Portuguese economy is the basis for presenting a legal (re)analysis of the ‘Franchising Contract’ in the Portuguese legal system, using a logical-deductive methodology of the legal regime of this type of contract.
- Migrants and refugees in Europe: acceptation, integration and crime preventionPublication . Rodrigues, Carlos; Campina, AnaGlobal migration is a reality of the Humanity, due the most different reasons, but within specific legal frameworks – each State and International Law, representing different position and possibilities to the human beings as by the political, social, economic, and cultural powers. This research is focused on the global migration and refugees, within the international legal definition. If there are States and regions where these human beings are welcome, accepted, and integrated, not only by the legal context but by the governments, societies, and economy. Since the Arab Spring, the reality for millions of Refugees is dramatic by the violation of the Human Rights, the International Law, and States Fundamental Rights. There are a controverse Public Opinion provoking the discrimination, rejection, and violence against these Human Beings, creating such negative conditions that conduct millions to the abandonment or even death. There are different international movements, involving International organized crime acting with Migrants and Refugees – human trafficking, smuggling, exploitations, violence, and all kind of violations. The International Security – legal, protection and criminal (re)action, police authorities – between States and International Organizations have developed different reactions. This is a serious and difficult problem needing a permanent effective work of all structures to protect millions of Human beings. The European Union, working together the international community, as well as with the most different movements – public and/or private – need to develop a concerted and strategic work receiving and integrating the Refugees, which measures must cover and protect all in Europe, regardless their origin.
- The social importance of the migrants in the states developmentPublication . Rodrigues, Carlos; Campina, AnaThe International Migration in the global and complex nowadays context need and must be continuously studied and understanding due the relevance of the mobility of millions of human beings around the world, as well as there is a basic need to promote different perspectives of this reality based on real data. Depending on the context of the Migrant State, life conditions or need to survive, in fact there are multiple reasons for the Migration and consequently the conditions provided to live and work. Due the Pandemic, since 2020 there were several changes of the International Migration due the restrictions to accept and integrate them, as the multiple motivation to migrate, however it was uninterrupted movement. In 2021 was globally registered 29 million of Migrants, but the real number it is higher due the illegal ones. From the international data and the facts, the Migrants social contribution to the States it ́s undoubtable: employment rates and inherent GDP growth; (2020: 73% -international migrants worldwide were between 20 -64 years old, compared to 57% for the total population”); demographic performance; the economic and financial evolution (decreasing or contributing to prevent poverty). Although most of the States have public policies to receive, protect and integrate Migrants, there is a serious need to develop a strategic education for their effective social importance, promoting a continuous evolution of the Political and Social behavior with these human beings and, in a special need and context, to promote a renew ethical and human International Public Opinion.
- The politicization of human rights in the universal pandemic 2020: the relationship between the Charter of Fundamental Rights of the European Union and the international tax lawPublication . Campina, Ana; Rodrigues, CarlosThe Pandemic 2020, unexpected, affected the Human Rights politicization in Europe within different dimensions. The undoubtable relevance to the minimum existential, more than the discourse, the main legal instruments, avoiding the negative politicization disruption. This research was based on the Education and the Protection of Property. So, the main question supported this study was in the global pandemic moment, considering its broad implications in the social, economic and political domain, came to call into question the right to universal education, and tend to be free, due to the lack of financial resources from the Social State? We propose to debate connects with the need for tax collection to meet the expenses of the Social State, namely for the Education expenses and whether the economic limitation caused by the current pandemic in the face of the GDP sharp decline, has been associated with a large decrease in the collection of tax revenues. In order to achieve the conclusions proposed, in addition to evidently study the various generations of Human Rights, the politicization, we have to study the different instruments of international tax law and the action of the European Court of Human Rights for its effectiveness.
- Transnational organized crime: the required interconnection of states in their international environmentPublication . Campina, Ana; Rodrigues, CarlosTransnational Organized Crime is one of the most nowadays global serious problems affecting Humanity, States, Governments in the most different areas. Nowadays, in a global context, there are multiple international criminal organizations, individual criminals, as well as States and Governments involved, supporting, and promoting conditions to implement the Transnational Organized Crime. So, this complex problem involves all kind of criminals as victims. The International Organizations, as United Nations and the Council of Europe, as most of the juridical and judicial systems of the States, recognize, prevent, and fight against this criminality, but as one of the worst threats globally, the difficulties are more relevant due the higher capacities of the criminals enrolled in the Transnational Organized Crime. So, through the results of this research, we can affirm the real combat and the effective protection of millions of human beings, the (re)education of the Public Opinion, the (re)action of the States, the crucial interconnection within States and Governments, as the need of denouncing (individuals, groups, states, governments) those who are under this criminality that surpass the borders, is done with multiple violence, blaming all and allow the justice happen. The Transnational International Crime is one of the most serious threats, everywhere and each moment, so it´s fundamental to avoid the “normalization” and the relieve the (re)action meaning the out-of-control evolution, escalation and its dissemination. It is ethical that everyone must assume their responsibility. The law (state and international) as the Justice have to be a reality around the world.
- Estado, Democracia e Crime Organizado InternacionalPublication . Campina, Ana; Rodrigues, CarlosO Crime Internacional Organizado afeta forte e irreversivelmente o contexto internacional, sendo uma poderosa e sistemática ameaça à Segurança dos Estados, Governos, Economias, Sociedade, impondo-se como um dos maiores desafios às autoridades policiais à investigação criminal e à Justiça. As Organizações Internacionais, como as Nações Unidas e o Conselho da Europa, assim como os ordenamentos jurídicos e judiciais da maioria dos Estados, através do sistema legal internacional de reconhecimento desta criminalidade, reconhecem que é perentória que haja uma vasta prevenção e proteção das potenciais vítimas. Porém o combate ao Crime Organizado Internacional apresenta-se como um problema muito grave pela dificuldade ou impossibilidade de prevenção, controlo e, de forma particular, pelas graves consequências e afetações e danos à vida dos Estados e dos indivíduos, pela violação dos Direitos Humanos e Fundamentais, como nos revelam as estatísticas oficiais. Dada a multiplicidade de proveniências, idade ou profissão dos criminosos, atuando individualmente ou integrados em organizações, grupos organizados, associações ou redes, à escala global/regional/local, e cujo potencial e capacidades de evolução e inovação permanentes com um grau de sofisticação muito elevado, conseguem ludibriar e ultrapassar os sistemas de controlo e de captura internacionais. Urge a desconstrução de estereótipos que se proliferam perigosamente gerando reações múltiplas negativas e condicionam a ação dos distintos intervenientes em prol da prevenção e combate a este Crime Internacional.
- There is a relationship between the EU Charter of Fundamental Rights and the International Tax Law in the universal pandemic moments? – education studyPublication . Campina, Ana; Rodrigues, CarlosThe unexpected pandemic 2020 context brings to humanity the effective relevance to the minimum existential, to the human rights, more than the discourse, but the real need of the protection from the main legal instruments. The paper proposes and discusses the connection with the need for tax collection by the states to meet the expenses of the social state, namely for education expenses, and whether the economic limitation caused by the current pandemic in face of the sharp decline in GDP and which has necessarily associated with a large decrease in the collection of tax revenues, which may compromise the right to education. From the findings of the study, concerning the new technologies and their dependence, the actual context shows that it is not an option but an effective need for everyone, so the states and the international community have the obligation to generate conditions of the best access and should promote the pedagogical need in this subject.
- The European problem regarding the acceptance, integration and prevention of crime towards migrants and refugeesPublication . Campina, Ana; Rodrigues, CarlosThe Migration in a global perspective is contemporary of the Human life, with the most different motivations, in each time and place, within the specific legal frame-works depending on the State law and the International Law. Consequently, in the human global mobility there are different positions and possibilities to these human beings by political, social, economic, and cultural powers. The continuous research is an academic and scientific need, being focus on the global migration and refugees, considering the international legal meaning. There are Regions and States where the Migrants and Ref-ugees are welcome, accepted, and integrated, not only by the legal point of view but the governs behaviors, public policies, social reception, economic and financial support/in-vestment, but in contrast, there are completely opposite positions generating serious problems since the denial to the abandon of millions of human beings. Since the Arab Spring, the reality for millions of Refugees is dramatic by the violation of the Human Rights, the International Law, and States Fundamental Rights. The Opinion Public Opin-ion is vulnerable to the manipulated information in different States, so it has provoked the discrimination, rejection, and violence against Migrants and Refugees. However, it´s basic to understand the serious context as there are international movements, involving International organized crime acting with Migrants and Refugees – human trafficking, smuggling, exploitations, violence, and all kind of violations. The International Security – legal, protection and criminal (re)action, police authorities – between States and Inter-national Organizations have developed different reactions. This is a serious and difficult problem needing a permanent effective work of all structures to protect millions of Hu-man beings. The European Union, working together the international community, as well as with the most different movements – public and/or private – need to develop a con-certed and strategic work receiving and integrating the Refugees, which measures must cover and protect all in Europe, regardless their origin.
- Políticas de saúde pública, impostos sobre as bebidas alcoólicas e com açúcar e do tabaco em PortugalPublication . Rodrigues, CarlosO nosso estudo analisa a aplicabilidade do princípio da equivalência, ou os também designados impostos regulatórios ou impostos corretivos, subjacente à criação dos impostos sobre o tabaco, sobre as bebidas alcoólicas e as bebidas adicionadas de açúcar ou outros edulcorantes, com a finalidade de compreendermos a sua dupla função. Arrecadação de receita fiscal e diminuição do consumo destes bens.
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