Dissertations / Theses on the topic 'Dual Income No Kids'
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Korb, Allyson H. "Passing through Dink – A Closer Look at How Couples in the United States Make the Decision to Have Children." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/anthro_theses/58.
Full textBoguslaw, Julia. "When the Kids Are Not Alright : Essays on Childhood Disadvantage and Its Consequences." Doctoral thesis, Stockholms universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-147718.
Full textHarris, Elizabeth Ploeser 1969. "Marital locus of control in dual-career and traditional single-income couples." Thesis, The University of Arizona, 1993. http://hdl.handle.net/10150/558207.
Full textMason, Todd C. "Perceptions of work-family role combination and well-being in dual-income parents." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0009/NQ28356.pdf.
Full textMason, Todd Clifford. "Perceptions of work-family role combination and well-being in dual-income parents." Thesis, University of Ottawa (Canada), 1998. http://hdl.handle.net/10393/4068.
Full textPickup, Richard Kenneth. "A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4155.
Full textBucknall, Julia. "Dual habitats--reconciling nature conservation with the needs of low-income communities in Fortaleza, Brazil." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/64876.
Full textJiang, Qin. "The creation and moderation of commune income differentials : the dual rationality of the non-agricultural sector in southern Jiangsu /." View abstract or full-text, 2008. http://library.ust.hk/cgi/db/thesis.pl?SOSC%202008%20JIANG.
Full textGudmundsson, Amanda Jayne, and n/a. "Balancing Work and Family: Perspectives of Australian Dual-Earner Parents." Griffith University. School of Applied Psychology, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040512.164321.
Full textWada, Mineko. "Balance in everyday life : conceptions of men and women in dual-income couples with young children." Thesis, University of British Columbia, 2012. http://hdl.handle.net/2429/42819.
Full textTápanes, Vanessa. "Effects of Dual Language Learning on Early Language and Literacy Skills in Low Income Preschool Students." Scholar Commons, 2007. http://scholarcommons.usf.edu/etd/3804.
Full textDahlquist, Matilda. "Does Economic Growth reduce Poverty? : An Empirical Analysis of the Relationship between Poverty and Economic Growth across Low- and Middle-income Countries, illustrated by the Case of Brazil." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24590.
Full textProjo, Nucke Widowati Kusumo. "Dual practice in developing country health system." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01E012.
Full textThe term of “dual practice physician” in this research refers to physicians who work in public health care facility owned by government and at the same time also engaged in private practice. Part one will analyse the relationship between public and private provider under dual practice regulation in term of price and quality setting in the public facility. This theoretical work is vital to link dual practice from demand and supply side that appears in Part two and Part three. The research wants to answer particular questions on how a private provider selects its price and quality level after knowing the public price and quality set by government under dual practice compared to non-dual practice regulation. The model also emphasizes the existence of insurance scheme in the system. Health care access enhancement in developing country usually takes one of two forms increasing the supply through allowing physicians to have dual jobs and increasing financial access through insurance coverage
Powell, Amanda Leigh McCarter. "Poverty levels and dual enrollment demographics and their effect on Mississippi high school graduation rates." Diss., Mississippi State : Mississippi State University, 2009. http://library.msstate.edu/etd/show.asp?etd=etd-03172009-120251.
Full textBatz, Herrera Silvia. "Effects of ePALS on Latino/Hispanic mother-child interactions and shared book reading." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/20695.
Full textHolmlund, Linda. "Essays on Child Care and Higher Education." Doctoral thesis, Umeå universitet, Nationalekonomi, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-26013.
Full textKotila, Letitia E. "The Development of Father Involvement in Diverse Family Environments." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1429538958.
Full textDupal, Jiří. "Účinky přímých zahraničních investic podpořených investičními pobídkami v kontextu svých pozitiv a negativ." Doctoral thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-76679.
Full textOloufade, Djoulassi Kokou. "Analysis of Legal Institutions, Conflict and Trade." Thèse, Université d'Ottawa / University of Ottawa, 2012. http://hdl.handle.net/10393/23165.
Full textLaws, Thomas Alan Clifford. "Men’s health practices within dual income families." 2009. http://hdl.handle.net/2440/56316.
Full textThesis (Ph.D.) -- University of Adelaide, School of Population Health and Clinical Practice, 2009
Lin, Zi-Xuan, and 林姿萱. "The Effect of Dual Income Tax System on Economic Growth." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/80753907037890303198.
Full text國立臺北商業技術學院
會計財稅研究所
101
This study examines the impact of dual income tax (DIT) system on economic growth. We use a panel data of OECD member countries from 1990 to 2011 to empirically examine this issue by adopting the Heckman two-stage model to control the self-selection bias.We summarize the relevant factors that may cause a country to adopt DIT system, exploring that influence a country's adoption of the DIT, and then extend exploring the impact of DIT system on economic growth.In this study, the DIT system are divided into two definitions: narrow and broad DIT system. Aftercontroling the self-selection bias,the empirical results show that: first, under the narrow definition,the influence of the DIT system on economic growth is insignificant ; second, under the broad definition, the DIT system even have a significant negative influence on economic growth. The resultssuggest that although the DIT systemtake efficiency into consideration, but it cannot stimulate economic growth.
Desmond, Chris. "The dual role of income in the spread of HIV in Africa." Thesis, 2002. http://hdl.handle.net/10413/4619.
Full textThesis (M.Com.)-University of Natal, Durban, 2002.
LIU, HSUAN-WEI, and 劉宣緯. "Maternal gatekeeping, paternal competence, and father involvement in the dual-income families." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/37180288623808874667.
Full text輔仁大學
兒童與家庭學系碩士班
95
The research primarily focused on studying the relations of maternal gatekeeping, paternal competence and father involvement among mothers in dual-earner families. Furthermore, this study also explored the influence of maternal gatekeeping, paternal competence and background factors on father involvement. The research method was questionnaire. The subjects were the full-time career mothers of the dual-earner family in Taipei area. They had at least a 3-6 year-old child. The instruments included〝Maternal Gatekeeping Scale〞,〝Paternal Competence Scale〞, and〝Father Involvement Scale〞. Five hundred and five mothers were surveyed and 411 valid questionnaires were collected. Data were analyzed by using descriptive statistics, factor analysis, reliability analysis, One Way Analysis of Variance (ANOVAs), Pearson Correlation, and Multiple Regression. The results were summarized as followed: 1.The maternal gatekeeping included the 〝leading and high standard〞 and the 〝priority and occupying〞. The mothers perceived that they had middle level of maternal gatekeeping for fathers. 2.The paternal competence included〝discipline guidance and school encouragement〞, 〝learning assistance and living care〞, and 〝accompany and praise 〞. The mothers perceived that paternal competence of fathers was fine. 3.The father involvement included 〝teaching and planning〞, 〝warmth and responsivity〞,〝providing experience and stimulation〞, and 〝requirement of behaving〞. The fathers often involved in parenting. 4.Regarding the differences among father involvement based upon educational level and working hours, the significant differences were found. 5.The correlations showed that maternal gatekeeping was negatively related to paternal competence and father involvement. Paternal competence and education level were positively correlated with father involvement. 6.The regression analysis indicated that paternal competence and education level did show significantly positive association with father involvement. Suggestions were proposed to the parents, practitioners. The directions for future research were also proposed.
Lin, Meng-Chuan, and 林夢絹. "The Study of Children’s Siblings Relationship through Drawing Representation of Dual-Income Families." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/28937472973392385207.
Full text國立臺北教育大學
幼兒與家庭教育學系碩士班
102
This study aimed to explore in the family of the first and second children’s drawing performances and sibling relationship. Through the implementation and analyses of kinetic family drawings, this study combined the semi-structural interview method with the research subjects being children aged from 4 to 12 years in an elementary school and its affiliated preschool in New Taipei City. The effective sample contained 31 pairs of siblings, 62 people in total. The subjects’ drawings were analyzed with statistical methods such as descriptive statistics and contingency-correlation, and qualitative interview data processing. The findings of this study are summarized below: 1.Among the KFDs by children in dual-income families, the percentage of the KFDs without any character interaction was the highest. And the percentage in the second siblings’ KFDs was higher than in the first siblings’ KFDs. In most of the KFDs, the activities drawn were indoor ones. 2.As for the character distances in the KFDs by children in dual-income families, the characters who were the closest and the furthest to children were their parents. The type of siblings of the highest intimacy was brother-sister pairs. 3.In the KFD performances of children in dual-income families, the most common presentation of characters was to line them up. As for compartmentalization, it was more commonly used when drawing parents than drawing siblings. 4.In the aspect of the character features in the KFDs by children in dual-income families, the characters were drew the first and the largest characters were usually father, mother, and self. The largest characters were drew by children who were over 3 years older or younger than their siblings were their siblings, showing the importance of these characters. 5.As for the symbols in the KFDs by children from dual-income families, the most common ones were natural sceneries, household electric appliances, furniture, decorations, and books. 6.Most of the children perceived their first sibling relationship as a warm/intimate relationship, followed by a conflicting relationship. As for the second sibling relationship, a conflicting relationship was the most common one, followed by a warm/intimate relationship. And the difference between the sibling relationship observed by parents and that perceived by children was significant. Based on the research results and findings, this study proposed some specific suggestions as references for parents, school teachers, and future researchers.
wen-tzu-ying and 温子瑩. "Child-care Happiness and Demands of Dual-Income Families:Impact of Work-Family Facilitation." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/jzch89.
Full text國立臺灣師範大學
人類發展與家庭學系
102
The purpose of this research was to understand the child-care happiness, child-care demands and work-family facilitation of dual-income family parents. Additionally, to understand whether the child-care happiness and child-care demands of dual-income family parents could be significantly explained by Demographics variables (gender, age, education, number of child, and working time) and work-family facilitation. A questionnaire, purposive, and snowball sampling were used to obtain responses from 394 participants of dual-income families who both have full-time jobs and at least one child at preschool age in Taiwan. Results indicated that participants tended to experience a higher level of work-family facilitation as well as child-care happiness, and they experienced lower level of child-care demands. In the Demographics variables, ‘education’ reported in significant difference to work-to-family facilitation and child-care demands. Participants with bachelor's degree showed a higher level of work-to-family facilitation than those who only graduated from junior high school level. Participants who only educated from junior high school indicated the lowermost level of child-care happiness. In the meanwhile, ‘working time’ reported a significant difference to family-to-work facilitation and child-care happiness. Participants who working over 60 hours per week displayed a lower level of family-to-work facilitation and child-care happiness than those working between 40 to 49 hours per week. Regression analysis revealed that child-care happiness could be enlightened by work-family facilitation. Child-care happiness was higher when participants perceived more work-family facilitation. On the other hand, child-care demands was not able to be explained by work-family facilitation.
Wei, Cheng-Cheng, and 魏正誠. "On the Necessity of Taiwan's Comprehensive Income Tax Reform- Through Comparison with and Analysis of Countries Employing Dual Income Tax Base System." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/79943308454557567477.
Full text大葉大學
管理學院碩士在職專班
98
Enhancing tax efficiency is the first goal of the dual income tax system (DIT). Under the prerequisites of eliminating the preferential tax treatment and expending the tax base, the capital income is separated from consolidated income tax base via DIT to construct a low tax rate, no tax breaks and high efficiency capital income tax systems by making a low flat proportional tax rate with separate taxation. Carrying out reform of taxation is not at one stroke and difficulty. Hence, under the Principle of Statutory Taxpaying and inefficiency in legislative, this paper considers the Taiwan specific small open economy characteristic to recommend that Taiwan should give priority to adopt the resumption of stock transaction tax for mitigating tax burden on labour incomes via discussing the experiences of adopting DIT by Nordic countries and tax reforms of OECD countries system. This paper, meanwhile, estimates the tax levy through the resumption of stock transaction tax under DIT with efficient concepts by total turnover volume of Taiwan security market and the stock of listed company in OTC. Moreover, the estimated result is consistent with the degree of freedom for dual income tax policy which indicates that DIT is a simple and efficient tax system.
Taskin, Ahmet Ali. "Essays on housing and family economics." Thesis, 2013. http://hdl.handle.net/2152/21929.
Full texttext
Li, Min-Chin, and 李旻津. "The research on parenting self-efficacy and coparenting of elementary school students' fathers of dual-income families." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/87557294234246302636.
Full textYANG, HSIN-YU, and 楊心語. "Work-family conflict and marital satisfaction of dual-income couples: the mediating effect of time spent together." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/5cft9s.
Full text輔仁大學
兒童與家庭學系碩士班
104
The purpose of this research is to examine dual-income couples’ work-family conflict effect of themselves and their spouses’ marital satisfaction, and to discuss the mediating effect of time spent together between work-family conflict and marital satisfaction. The data was drawn from a research project granted by the National Science Council Research Project with the dual-income couples, with a total of 164 pairs of married couples. The results of this study discovered that husbands' and wives' work-family conflict had significant difference to marital satisfaction. Husbands' work-family conflict had a direct effect on their marital satisfaction. Our study showed that the higher the husbands' work-family conflict, the lower their marital satisfaction. Husbands' work-family conflict also affected marital satisfaction indirectly through the time spent together, which meant that the lesser the time spent together, the lower the husbands' marital satisfaction. In addition, husbands' work-family conflict had a direct effect on wives' marital satisfaction. Our study found that the higher the husbands' work-family conflict, the lower the wives' marital satisfaction. However neither the time spent together nor husbands' and wives' marital satisfaction had association to wives' work-family conflict. Overall, the impact of husbands' work-family conflict on marital satisfaction was through the time spent together, which meant that husbands' work-family conflict would reduce the time spent together, and thus had a negative effect on marital satisfaction. The higher of the husbands' work-family conflict will reduce the time spent together with wife. Thus, it will make a negative effect in marital satisfaction. We recommend dual-income families arrange their schedule appropriately to reduce the conflict between work and family, and increase the time spent with each other to maintain intimacy and build a better marriage.
Tseng, Yu-Chun, and 曾鈺純. "Division of Housework in the Dual-Income Families~The Case of Female Elementary School Teachers in Taipei City." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/x4hye3.
Full text臺北市立大學
人文藝術學院國民小學教師在職進修公民與社會教學碩士學位班
104
Dual-Income family is the mainstream family type nowadays. The husbands and wives believe it is more important to share the household concerns than to rise and educate children. The new concept of the family in this new era is that both husband and wife have to obtain the balance between housework and livelihood and it is not just acareer woman’s duty to make money and do chores at the same time. Therefore, the purpose of this research is to investigate the division of housework in a dual-income family. The study objects are 10 female elementary school teachers, and the study method is a qualitative research processed by semi-inducted interviews. It is aimed to analyze how the four dimensions, including tacit knowledge,sex difference, wage differentials and social support, have impacts on the division of housework in a dual-incoming family and how it reaches the balance in their family. In tacit knowledge, due to the increasing influence of school education, teachers can carry on moregender equity education and family educationto arouse the public’s attention to the equity of housework load. In sex difference, males gradually get used to share the housework with females and usually do what they are skilled in first. In wage differentials, when the male who needs to work longer for a higher wage will usually reduce his housework load; nevertheless, when the male has a flextime at career but still get a good pay will increase his housework load. In social support, it is better to adopt humanist technology, and the support of lineal relatives is helpful in a high level. To enhance the balance between housework and career of a female elementary school teacher, the very first essential is to increase the days of family care leave, and the next is to reduce the times of working overtime at weekends.
田安里. "A Study on The Gender Role Attitude and Role Commitment of Couples on Marriage Satisfaction in a Dual-Income Family." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/03776919933920067136.
Full text國立嘉義大學
家庭教育研究所
93
The objective of this study is to find out the impact of gender role attitude and role commitment of couples on marriage satisfaction in a dual-income family. The sampling is retrieved from 402 dual -income families randomly selected in the Taiwan area. We used the methodologies of survey questionnaire to collect our data. Data collected are then subjected to methods of averaging, statistical description, one-way MNOVA analysis, Pearson product-moment correlation, and multiple stepwise regression analysis. The results obtained are: 1.In dual -Income families, the gender role attitude of husbands are more traditional, and their commitment to the family are higher than the wives. However, there is no significant difference between job commitments of respective gender. 2.The differences among gender role attitude, role commitment, and marriage satisfaction of both husband and wife due to the differences in background we found are summarized below: (1)On the issue of “Gender Role Attitude”, people in the categories of female, higher education, professional work, fewer children, and at the early stage of the family life-cycle have more modern approach. (2)On the issue of “Family Commitment,” people in the categories of male, with children, and at the stage of having first-born to his/her schooling stages of the family life-cycle have higher family commitment. (3)On the issue of “Job Commitment,” dual-income couples in the categories of higher education, professional work, and at the higher bracket of personal income have higher job commitment. (4)On the issue of “Marriage Satisfaction,” people in the categories of male, higher education, professional work, higher personal income, fewer children, and at the early stage of the family life-cycle are more satisfied. 3.The gender role attitude and role commitment of the husband are highly correlated with the marriage satisfaction of his wife. Conversely, the role commitment of the wife is highly correlated with the marriage satisfaction of her husband. 4.The variables in predicting the “marriage satisfaction “ of a husband are: the marriage satisfaction of the wife, the role commitment and gender role attitude of the husband, number of children, and wife’s personal income. The total explanatory power of the above items combined amount to 42%. 5.The variables in predicting the “marriage satisfaction “ of a wife are: the marriage satisfaction of the husband, the role commitment of the wife, husband’s personal income, and the type of wife’s work. The total explanatory power of the above items combined amount to 43%. Finally, the researchers made general discussions based on findings in this study and made several recommendations. We hope these will help the interacting behavior of dual-income family couples and government institutions in their making and advocating relevant policies.
TING, PIN-HSUAN, and 丁品瑄. "The relationship between work-family conflict, coping strategy and depression: A study of dual-income couples in the childrearing stage." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ym336j.
Full text輔仁大學
兒童與家庭學系碩士班
105
Research objective: This study examines the relationship between work-family conflict, coping strategy and depression. Research methods: This study analyzed secondary data. The research samples are 145 pairs of dual-income couples in the childrearing stage that lived in northern Taiwan. The results are analyzed by SPSS Statistics that using T-test, correlation analysis and hierarchical regression analysis. Research results: 1. The research findings indicate that there are not any significance between education, age, work hours and depression. 2. In the data of the male participants, work-family conflict is positively related to depression; in the data of the female participants, work-family conflict, work coping strategy and family coping strategy are positively related to depression. 3. In the data of the male participants, there is a significant effects between work-family conflict, family coping strategy and depression. The more work-family conflict they feel, the more depressed they are. The higher frequency of family coping strategy they use, the less depressed they feel. In the data of the female participants, there is a significant effect between work-family conflict, work coping strategy, seeking support coping strategy and depression. The higher work-family conflict they feel, the higher depression they get. The more work coping strategies they use, the higher depression they get. The more seeking support coping strategies they use, the lower depression they get.
Chang, Chao-Chin, and 張昭琴. "A study of dual income family on the relations among household division of labor , marriage, and job for high school teachers enrolling master program." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/72769738233942457905.
Full text台南科技大學
生活應用科學研究所
95
The purpose of this study explored the relations among household division of labor, marriage and jobs in dual income families. This study used survey questionnaires and semi-structured interviews to collect deta. The objects included married male and female teachers attending or graduated from master program from 2004 to 2006. They lived in north, south, and central mf Taiwan.After the survey was completed, there were 683 invalid copies. The percentage of response was 88.58%. Seven couples were interviewed simultaneously. The following results were important findings from this study. Most couples thought they had to share twelve items of housework together, especially taking care of their children. Married female teachers did more cooking and laundry than married male teachers did. On the contrary, the male teachers did more maintenance of household appliances than the female teachers did. The time that the couples spent the least in the housework was taking care of their family when their child was sick. There was no significant influence on attitude of household division of labor, degree of satisfaction with marriage and degree of satisfaction with jobs while enrolling master program. In the aspect of household division of labor attitude, female teachers got higher evaluation than male ones. Whether being an administrative staff had influence on high school teachers’ attitude toward household division of labor. The vertically extended family and the family with the first child at the stage of an infant had the best evaluation of household division of labor attitude.The younger married teachers with higher personal income had higher evaluation toward the marriage satisfaction.The middleaged married teachers without children, the teachers whose spouses had master degrees and the teachers whose children were at the infancy were more satisfied with their marriages. As for the working satisfaction aspect, secondary-education teachers who finished the master enrolling master program had good evaluation on the teaching surroundings in their teaching schools, the personnel systems, and the welfare. Family members in the big family could offer various resources, which let teachers who enrolling master program devoted all the efforts to the job without care. Hence, they had the highest evaluation on working satisfaction. In the analysis of the interview, interviewees, All agreed to the division of labor of their household chores.However, both the elders and the juniors actually still kept holding gender-role attitudes.Things such as development of good habits, preference of housework, and the usage of technical electric equipment and relative products could save personal time and energy. Family could also be in the harmony atmosphere.Before the tests and enrolling master program, people who could get the support from spouses and family their satisfaction toward marriage rose. Multi roles do not necessarily bring about negative feelings into marriages. In addition to the spouse’s support, tolerance and assistance from both-side parents also motivated the married female teachers on the enrolling master program. The stress of teachers who enrolling master program usually came from refresher course arrangement, personnel systems, teaching methods and styles during further education stage.Whether serving in the public school or in the private one would affect the refresher course level or not? During the whole process of enrolling master program, making good use of relative sources of people, situations, and objects made the teacher who enrolling master program yield twice the result with half the effort and saved plenty of unnecessary source waste. Among the order of the family, the enrolling master program, and career, the teacher who enrolling master program put the major emphasis on the family.In the three factors, families are the most important one for both male and female interviewers. The husbands viewed practical economy as the second consideration while the wives take enrolling master program and career.
Yanagiura, Takeshi. "Equity and Higher Education: Essays on Performance-based Financial Aid, Community College Degree Completion, and Dual Enrollment." Thesis, 2020. https://doi.org/10.7916/d8-abmg-7298.
Full textRodrigues, Célia Cristina Neves. "A tributação das mais-valias imobiliárias – as questões inerentes à afetação e desafetação de bens imóveis." Master's thesis, 2021. http://hdl.handle.net/10316/95855.
Full textNa presente dissertação propomo-nos a observar o regime legal aplicável aos casos de afetação e desafetação de bens imóveis ao exercício de uma atividade empresarial e profissional – entenda-se, por isto, à categoria B do IRS. O interesse subjacente ao presente tema associa-se não apenas à frequência com que o cidadão comum opta pela sua utilização – devido às vantagens contabilísticas imediatas que dele decorrem – mas também pelas diversas implicações criadas pela referida opção e alteradas sucessivamente pelo legislador ao longo dos anos. Efetivamente, veremos que uma solução legal criada em pelo legislador de 1992 e pacificamente vigente até 2016, torna-se alvo de um súbito ataque feroz liderado pela opinião pública. Interessará, por isso, iniciar pela análise da solução criada pelo legislador e acompanhá-la com a observação das alterações socioculturais que motivaram o despertar para o que consistia numa verdadeira justiça legislativa. Concluiremos que o crescimento exponencial nos últimos anos da atividade do alojamento local, em paralelo com a opção pela empresarialização dos rendimentos prediais – conceitos e regimes que desenvolveremos infra – foram os principais responsáveis pelo levantamento de um véu a um problema que, por isso, tem vindo a ser objeto de diversas intervenções minuciosas por parte do legislador. Não poderemos dispensar ainda uma análise crítico-reflexiva das recentes alterações introduzidas Lei do Orçamento de Estado de 2017 até à atual Proposta de Lei do Orçamento de Estado de 2021, bem como da solução oferecida pelo regime jurídico espanhol.Finalmente, propomos analisar a última solução legislativa à luz dos princípios jurídico-fiscais consagrados na CRP, sendo o objetivo final o de culminar com a tentativa de compreensão global das soluções legislativas e, quiçá, de proposição de uma alternativa dentro de várias que certamente existirão.
In the present dissertation we propose to study the legal regime created for immovable property affection and disaffection to a professional or a business activity. The underlying interest in this theme consists in the fact that it is a matter which appears with an arising currency due to the financial benefits associated but also in the different implications successively changed through different legislative interventions. The Portuguese legislator created a legal regime in 1992, which stayed pacifically untouched until 2016, when, suddenly, the public opinion started to question it. That is why we propose to analyze the referred regime as well as the reality changes that occurred, including the socio-cultural ones, since they were the motivation for the awakening to this legislative injustice. Effectively, the exponential growing of the “local accommodation activity” (a new and different type of hosting services provided to tourists), as well as the immovable property income corporatization have started to unveil the problem, motivating successive alterations. After observing the recent legislative modifications, from the 2017 State Budget Law to the last one, namely, the 2021 State Budget Law and also the Spanish solution. Finally we propose to analyze the recent Portuguese legislative solution under the Portuguese constitutional principles and to terminate with our final aim to fully comprehend the reasoning line under these solutions and even to propose an alternative solution.