to protect them in their abuses

Dear súbditos,

Now let me tell you of a country whose tax department and other government departments treat people as citizens, not as súbditos. I can tell you from personal experience. Obviously, this country has no scientists in that virtuous science of Direito Administrativo as the prevailing intellectual attitude is to take Law as a tradition, not a science.

Just look at the name - Canada Revenue Agency - and contrast with your equivalent - Direcção Geral das Contribuições e Impostos. See for yourself how the taxpayer is treated - as a client. How differently you are treated in your country - as a contribuinte or sujeito passivo do imposto.

Taxpayers in that country are citizens, free people. They deal with government officials in a position of mutual respect and equality. Government is supposed to supply the people with certain public services - it is a supplier. Citizens are consumers of those services and must pay a tax price for them - they are clients.

How different it is in your country. Government officials are supposed to decide freely where to spend your money - they are the masters. You are supposed to foot the bill, no questions asked. You deserve that name proper of a súbdito - sujeito passivo do imposto.

Now, in that country what would have happened to the tax officials, including the minister of finance, had they abused taxpayers to the extent that your tax officials abuse you and your fellow-súbditos? Well, they would have been forced to resign from their positions long ago. They would actually be in prison. And you know why? Because they have no Direito Administrativo clauses to protect them in their abuses.