Loading...
30 results
Search Results
Now showing 1 - 10 of 30
- 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.
- Violência(s) de género em Portugal e a Convenção de Istambul: (i)realidadesPublication . Campina, AnaA violência e as violências de Género em Portugal caraterizam-se pela simplicidade de diagnóstico mas igualmente pela complexidade de interpretação na sua conjuntura e efetivação. Em pleno Séc. XXI os avanços dos direitos de Género são inquestionáveis em Portugal, em particular após a transição para a Democracia, mas muitos e gravosos são os problemas que caraterizam a vida d@s portugueses, em particular as Mulheres. No que se refere a estes problemas de tod@s, uns estão identificados, ainda que longe de serem solucionados, tais como: Violência Doméstica; Discriminação e Violência entre Homens e Mulheres; Violência Sexual, entre outros. Porém, certo é que há problemas que os afetam mas que não são considerados e frequentemente ignorados: Mutilação Genital Feminina, Tráfico de Seres Humanos, Perseguição e Violência Psicológica (“oculta”), Assédio Sexual (“disfarçado”), Migrações e Asilo, Discriminação Religiosa e Homofobia. E ainda que atualmente a legislação nacional, e da União Europeia, não seja propriamente insuficiente, urge desenvolver uma panóplia de estratégias e intervenção efetiva que seja protetora e promotora da Igualdade e dos Direitos de Género. Isto é, entende-se a necessidade específica de uma ininterrupta e contínua intervenção, nas mais distintas dimensões sociais e individuais, para a prevenção e combate à Violência contra as Mulheres importa evidenciar a Convenção do Conselho da Europa de Istambul adotada em 11 de maio de 2011 aprovada e transposta para a legislação portuguesa pela Assembleia da República (Resolução nº 4/2013 de 14 de dezembro de 2012). Esta Convenção revela-se um instrumento muito importante, sobretudo no reconhecimento das violações dos Direitos Humanos como preocupação profunda e definição de estratégias de intervenção, reconhecimento, proteção e promoção da Igualdade e proteção das Mulheres. Em suma, a(s) reais Violência(s) de Género em Portugal, a intervenção legal, política, social, individual e a verdadeira Educação para a Igualdade têm na Convenção o apoio.
- «
- 1 (current)
- 2
- 3
- »