imposto

Forms

imposto m (plural impostos, metaphonic)^[1] The stressed vowel is closed /ô/ in the singular and open /ó/ in the plural impostos and in the feminine imposta.^[2][3][4] Before the spelling reforms it was also written impôsto.^[1]

Etymology

It is the past participle of the verb, from Portuguese impor (“to impose”), used first as an adjective and then as a noun.^[2][5][1] Houaiss and the DLP trace it to Latin impositus, the past participle of impōnō (“to put upon, impose”), and Nascentes to its shortened form impostus.^[2][6][7] Wiktionary considers it either a semi-learned adaptation of the Latin participle or simply the participle of the Portuguese verb.^[1] The verb itself is recorded from the 14th century, also as Old Galician-Portuguese empor and Old Galician-Portuguese empoer.^[8][9]

The sense “tax” comes from the adjective used as a noun, a payment “imposed”.^[2] Aurélio derives it from Medieval Latin impositum, the participle used as a noun in medieval Latin.^[3] Its counterpart Spanish impuesto is also the participle of its verb.^[10]

Earliest recorded meaning

Houaiss dates the adjective to 1624 and the noun “tax” to 1674.^[2] Bluteau and Morais take the noun from a printed Regimento of 1674 that speaks of collecting os reaes Impostos “the royal taxes”.^[11][12]

Semantic evolution

Bluteau (1712–1728) gives the noun as a synonym of imposição and tributo, and the adjective in phrases such as pena imposta “a penalty imposed”.^[11] Vieira in the 1870s already distinguishes the imposto directo, laid on property or persons, from the imposto indirecto on goods of consumption, and records the adjective for things laid on top (as mãos impostas pelo bispo) and for crimes falsely charged.^[13]

In modern law and economics the word means a compulsory payment to the State that buys no particular service in return, as opposed to taxa.^[3][14] In Portugal and Brazil it names many particular taxes, from the imposto de renda of Brazil to the old imposto de transações of Portugal.^[3][15]

Timeline

• 14th century – the verb impor is recorded, also as empor and empoer.^[8][9]
• 1624 – first record of the adjective.^[2]
• 1674 – the noun “tax” in a printed Regimento.^[2][11]
• 1712–1728 – Bluteau gives the noun and the adjective.^[11]
• 1789 – Morais defines the noun as imposição, tributo.^[12]
• 1871–1874 – Vieira distinguishes imposto directo and imposto indirecto.^[13]

Meanings

Noun

1. A tax: a compulsory payment that individuals and companies owe the State to fund its general expenses: pagar menos impostos.^[2][6][3]
2. (law) A tax due without any specific service in return, as distinct from a taxa or fee.^[3][14]
3. Taxes as a whole; the tax burden.^[2][14]
4. (figurative) A burden or obligation.^[14]

Adjective

1. imposed; set or placed on something.^[2][15]
2. That one is forced to accept or carry out; obligatory: as regras impostas pela direção.^[2][3][4]
3. Falsely imputed: um crime imposto.^[2][13]
4. (printing) Locked up in the chase.^[2][14]

Related words

• impor
• imposição
• Latin impōnō
• Spanish impuesto

Usage notes

Nascentes and Aurélio set imposto apart from taxa: the tax is compulsory and general, the fee pays for a particular service.^[7][3]

References

1. ^ a b c d e f g Wiktionary, the free dictionary, https://en.wiktionary.org
2. ^ a b c d e f g h i j k l m Houaiss, Antônio; Villar, Mauro de Salles (2001), Dicionário Houaiss da língua portuguesa, Rio de Janeiro: Objetiva, p. s.v. imposto
3. ^ a b c d e f g h Ferreira, Aurélio Buarque de Holanda, Novo dicionário Aurélio da língua portuguesa, digital edition, p. s.v. imposto
4. ^ a b Dicionário Priberam da Língua Portuguesa, Lisboa: Priberam Informática, https://dicionario.priberam.org, p. s.v. imposto
5. ^ Silva Bastos, José Timóteo da (1912), Diccionario etymologico, prosodico e orthographico da lingua portugueza, Lisboa: Parceria António Maria Pereira, p. s.v. imposto
6. ^ a b Academia das Ciências de Lisboa, Dicionário da Língua Portuguesa, revised online edition (2023–) of the Dicionário da Língua Portuguesa Contemporânea (2001), https://dicionario.acad-ciencias.pt, p. s.v. imposto
7. ^ a b Nascentes, Antenor (1966), Dicionário etimológico resumido, Rio de Janeiro: Instituto Nacional do Livro, p. s.v. imposto
8. ^ a b Houaiss, Antônio; Villar, Mauro de Salles (2001), Dicionário Houaiss da língua portuguesa, Rio de Janeiro: Objetiva, p. s.v. impor
9. ^ a b Cunha, Antônio Geraldo da (2010), Dicionário etimológico da língua portuguesa, 4th ed., Rio de Janeiro: Lexikon, p. s.v. impor
10. ^ Real Academia Española; Asociación de Academias de la Lengua Española (2014–), Diccionario de la lengua española, 23rd ed., online version 23.8, https://dle.rae.es, p. s.v. impuesto
11. ^ a b c d Bluteau, Raphael (1712–1728), Vocabulario portuguez e latino, 8 vols. + 2 supplement vols., Coimbra / Lisboa (CLP transcription, Universidade de Aveiro), p. s.v. imposto
12. ^ a b Silva, António de Morais (1789), Diccionario da lingua portugueza composto pelo padre D. Rafael Bluteau, reformado, e accrescentado, 2 vols., Lisboa: Simão Thaddeo Ferreira, p. 1, 700
13. ^ a b c Vieira, Frei Domingos (1871–1874), Grande Diccionario Portuguez ou Thesouro da lingua portugueza, 5 vols., Porto: Ernesto Chardron e Bartholomeu H. de Moraes, p. 3, 1049
14. ^ a b c d e Michaelis: Moderno Dicionário da Língua Portuguesa, São Paulo: Melhoramentos (online as Michaelis Dicionário Brasileiro da Língua Portuguesa, https://michaelis.uol.com.br), p. s.v. imposto
15. ^ a b Porto Editora (2013), Grande Dicionário da Língua Portuguesa, Porto: Porto Editora, p. 5125