Relevant bibliographies by topics / Artist Tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Artist Tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Artist Tax.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Artist Tax"

1

Anggadha, Fernaldi, and Haula Rosdiana. "Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities." Jurnal Administrasi Publik : Public Administration Journal 10, no. 2 (October 14, 2020): 111–17. http://dx.doi.org/10.31289/jap.v10i2.3094.

Full text
Abstract:
Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.
APA, Harvard, Vancouver, ISO, and other styles
2

Giles, Keith. "Everybody’s Artist Photographer: Collaborators and creative influences in the work of Charles Peet Dawes." Back Story Journal of New Zealand Art, Media & Design History, no. 7 (December 1, 2019): 73–93. http://dx.doi.org/10.24135/backstory.vi7.50.

Full text
Abstract:
When 1670 glass plate negatives taken by Kohukohu photographer Charles Peet Dawes were gifted to Auckland Libraries in 2018, it was immediately obvious from annotations on the negative envelopes that established ideas of how and when Charlie took up photography needed to be re-examined. Charlie’s notes also revealed the names of some previously unsuspected Hokianga visitors and residents who influenced and assisted him in his artistic endeavours. In addition, buried in the collection was a unique record of the 1898 Dog Tax Rebellion together with invaluable and historically important photographs of the people and communities of the Hokianga at the end of the nineteenth century and the beginning of the twentieth.
APA, Harvard, Vancouver, ISO, and other styles
3

Manghani, Sunil. "The Art of Paolo Cirio: Exposing New Myths of Big Data Structures." Theory, Culture & Society 34, no. 7-8 (October 19, 2017): 197–214. http://dx.doi.org/10.1177/0263276417732624.

Full text
Abstract:
This article examines the work of internet activist and artist Paolo Cirio, whose practice intersects with matters of copyright, privacy, transparency and corporate finance. His project Loophole for All, for example, exposes the practice of tax evasion in the Cayman Islands by counterfeiting Certificate of Incorporation documents. An important aspect of Cirio’s work is how he names himself in the process. Placed within our contemporary ‘data turn’, his work is framed critically in this article in terms of a ‘new structuralist’ account of culture and society. The article attends to the view that power increasingly comes through the algorithm, but argues that we risk reifying so-called generative rules, which may simply be algorithms out of sight. Cirio’s art practice helps focus on what it means to make a critique of contemporary and ubiquitous algorithm structures. As part of this, the article considers how ‘anonymity’ underlies subversive art practices of the 20th century and contemporary protest groups, but that this anonymity arguably undermines attempts to effect change.
APA, Harvard, Vancouver, ISO, and other styles
4

Almazán, David. "Jean Laplace: ingenuo ingenio." Neuróptica, no. 1 (March 24, 2020): 145–58. http://dx.doi.org/10.26754/ojs_neuroptica/neuroptica.201914324.

Full text
Abstract:
Resumen: El dibujante francés Jean Laplace (1934-2018) ha sido, sin pretenderlo, uno de los artistas más representativos del arte actual en el contexto de la cultura de masas. Desde sus colaboraciones en varios periódicos de varias nacionalidades, durante más de medio siglo, Laplace popularizó un pasatiempo conocido como «Los ocho errores» en el cual el lector era invitado a coger un lápiz y a concentrarse en encontrar las ocho diferencias que había entre dos escenas humorísticas casi idénticas. La discreción marcó la biografía de Jean Laplace, un artista del que apenas se han publicado estudios, pero pocos dibujantes han presentado un trabajo tan reconocible por el público, tan auténtico y tan continuado en el tiempo con una producción muy extensa, próximo a las veinte mil obras. Los personajes de Laplace son gentes sencillas con grandes ojos saltones, dibujados en un estilo lineal que tiende hacia lo geométrico, que viven humorísticas situaciones absurdas y surrealistas. Abstract: The French cartoonist Jean Laplace (1934-2018) has been, unintentionally, one of the most representative artists of contemporary art in the context of mass culture. From his collaborations in several newspapers of various nationalities, for more than half a century, Laplace popularized a hobby known as "The Eight Mistakes" in which the reader was invited to take a pencil and concentrate on finding the eight differences between two scenes. The discretion marked the biography of Jean Laplace, an artist whose studies have barely been published, but few artists have presented a work so recognizable by the public, so authentic and so continued in time with a very extensive production, close to twenty thousand works. Laplace's characters are simple people with big bulging eyes, drawn in a linear style that tends toward the geometric, who live absurd and surreal situations.
APA, Harvard, Vancouver, ISO, and other styles
5

Freire, Luane Maciel, and Giovana Cardoso Versolatto. "O conceito "museu é o mundo" de Hélio Oiticica no projeto "Pimp my carroça" do grafiteiro Mundano." Jangada: crítica | literatura | artes, no. 10 (April 7, 2018): 33–52. http://dx.doi.org/10.35921/jangada.v0i10.80.

Full text
Abstract:
RESUMO: Hélio Oiticica a partir da noção “museu é o mundo” ressalta a importância de se pensar as manifestações artísticas como pertencentes ao cotidiano e não somente a espaços específicos. Em confluência com esta perspectiva o projeto "Pimp my carroça", uma iniciativa do artista Mundano, busca valorizar o trabalho dos catadores de reciclável, ao grafitar suas carroças e através disso, transpor sua arte para a movimentação das ruas. Neste trabalho buscamos compreender como o projeto "Pimp my carroça" pode convergir com a ótica da concepção "museu é o mundo". Para tal, apresentamos o conceito de Oiticica, contextualizamos os objetivos do projeto do artista Mundano e por fim analisamos se as duas perspectivas compartilham seus intentos. Identificamos semelhanças nas duas iniciativas, Oiticica a partir de suas teorizações proporcionou, indiretamente, aporte ao projeto do grafiteiro Mundano. PALAVRAS-CHAVE: Hélio Oiticica, Mundano, museu é o mundo, Pimp my carroça. ____________________________________________ ABSTRACT : Hélio Oiticica, from the notion “museum is the world” highlights the importance of thinking artistic manifestations as belonging to the everyday life and not only specific places. In confluence with this perspective the project “Pimp my carroça”, an initiative by artist Mundano, seeks to value the work of recyclable waste pickers, by graffiting their carts and throught it, transpose his art to the streets movement. In this paper we seek to undestand how the project “Pimp my carroça” can converge in the view of the concept “museum is the world”. For such, we present Oiticica’s concept, contextualize the objectives of the artist Mundano’s project and finally analize if both perspectives share their intentions. We identified similarities in both iniciatives, Oiticica from his theorization provided, indirectly, contribution to gaffiti artist Mundano. KEYWORDS: Helio Oiticica, Mundano, Museum is the world, pimp my carroça.
APA, Harvard, Vancouver, ISO, and other styles
6

Boyd, Candice P., and Kaya Barry. "Challenges of creative collaboration in geographical research." cultural geographies 27, no. 2 (November 7, 2019): 307–10. http://dx.doi.org/10.1177/1474474019886838.

Full text
Abstract:
There is a long history of collaboration between artists and geographers, with creative forms of research and dissemination of findings taking shape as artworks. In addition, there has been significant push from academia for researchers to maximise their research in ways that cater to, and engage with, broader public audiences. Art and creative practices tap into this through formats such as exhibitions, performances and participatory workshops which draw upon arts-based research methodologies with which geographers are becoming increasingly engaged. However, with this enthusiasm to adopt art practices for research dissemination purposes, tensions can arise in determining the levels of collaboration and authorship between artists and geographers, especially when the artist is employed as a research assistant on the project. In this ‘In Practice’ article, we explore the tensions and challenges that creative collaborations produce with respect to copyright and authorship, specialist skills and the delicate balance of doing creative research as part of a research team. We argue that geographers and artists need to address these issues from the outset and revisit them throughout the research process, and we offer some suggestions for how art–geography research collaborations might best be negotiated.
APA, Harvard, Vancouver, ISO, and other styles
7

Podstawka, Marian, and Agnieszka Deresz. "Ocena skutków zmian dotyczących stosowania kosztów uzyskania przychodów przez twórców, artystów, pracowników naukowych i dziennikarzy." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 115 (September 30, 2016): 5–21. http://dx.doi.org/10.22630/eiogz.2016.115.29.

Full text
Abstract:
The paper contains of evaluation of the results of changes in applying tax deductible expenses by artists, academic workers and journalists as copyrights and related rights-holders resulting from the limit of 42,764 PLN introduced on 1 January 2013. The research was based on: (i) the analysis of data from the Ministry of Finance regarding personal income tax settlement in 2012–2013, as well as the analysis of the data from POLTAX system from Urząd Skarbowy w Siedlcach (eng. Tax Office in Siedlce) regarding personal income tax settlement in 2012–2015 and (ii) the commentary of artists, academic workers and journalists regarding the abovementioned changes. The analysis indicated that changes in applying tax deductible revenues by the group of taxpayers in question hinders their revenues and has an anti-motivational influence on their professional activity.
APA, Harvard, Vancouver, ISO, and other styles
8

Tenenbaum, Barbara A. "Adela Breton: A Victorian Artist Amid Mexico's Ruins (review)." Americas 63, no. 3 (2007): 448–49. http://dx.doi.org/10.1353/tam.2007.0048.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Pitol, André Luís Castilho. "“Ask me to send these photos to you”: a producao artistica de Alair Gomes nos Estados Unidos." ARS (São Paulo) 15, no. 31 (December 19, 2017): 103. http://dx.doi.org/10.11606/issn.2178-0447.ars.2017.133314.

Full text
Abstract:
Antes de ser conhecida no Brasil, a produção fotográfica de Alair Gomes circulou nos anos 1970 e 1980 nos Estados Unidos, em publicações tanto do meio das artes quanto ligadas a uma homossociabilidade estadunidense, como são os casos das revistas Performance, Gay Sunshine, The Advocate e Advocate MEN, e do Artists Almanac. Este artigo analisa tal conjunto de trabalhos, apontando seus principais elementos visuais, como a montagem de múltiplas fotografias, e sinalizando o suporte impresso como um elemento-chave para a compreensão da poética do artista, especialmente a materialidade e a sequencialidade da imagem fotográfica na página impressa. Objetiva-se nesta análise incrementar as possibilidades interpretativas entre o fotógrafo e o cenário artístico contemporâneo, que até o momento permanece restrita ao aspecto homoerótico de sua obra.
APA, Harvard, Vancouver, ISO, and other styles
10

Aubrey, Jennifer Stevens, and Ashton Gerding. "The Cognitive Tax of Self-Objectification." Journal of Media Psychology 27, no. 1 (January 1, 2015): 22–32. http://dx.doi.org/10.1027/1864-1105/a000128.

Full text
Abstract:
Objectification theory ( Fredrickson & Roberts, 1997 , Psychology of Women Quarterly, 21, 173–206) posits that a consequence of living in a sexually objectifying culture is self-objectification, a cognitively taxing preoccupation with one’s appearance. The present study investigated the effects of exposure to sexual objectification of female artists in music videos, on female emerging adults’ self-objectification and their ability to cognitively process subsequent television commercials. Results indicated that exposure to music videos high in sexual objectification induced self-objectification and hindered participants’ subsequent performance in encoding visual information from commercials, but did not diminish participants’ ability to allocate resources to, or to recall factual information from, the commercials.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Artist Tax"

1

Malm, Christoffer, and Daniel Johansson. "Expertskattens tillämpning i ishockeysverige." Thesis, Malmö universitet, Fakulteten för lärande och samhälle (LS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-32631.

Full text
Abstract:
SyfteSyftet med studien är att beskriva vad för olika typer av skatteregleringar det finns att tillgå för utländska spelare vid spel i Sverige. Vidare kommer studien att undersöka vad effekterna har blivit av intåget av expertskatten inom ishockeyn i Sverige. Frågorna som kommer att besvaras i denna studien är följande:Vilka skatteförmåner tillåter inkomstskattelagen (IL) för utländska ishockeyspelare samt i vilken utsträckning har svenska ishockeyklubbar kunnat dra nytta utav expertskatten när det kommer till utländska spelarrekryteringar? Vilka för- respektive nackdelar har tillämpningen av skattelättnader av utländska ishockeyspelare resulterat i inom ishockeysverige? MetodI denna studien har det tillämpats två olika metoder. Den första är den kvalitativa metoden som har använts framförallt vid intervjuerna som gjordes, men också vid insamling av empiri i böcker och tidskrifter som är relevanta för ämnet. Den andra metoden, är den juridiska metoden även kallad rättsdogmatisk metod. Denna del användes när vi studerade lagar och rättsfall. Det har även använts ett antal olika domar som vi ansåg spelade stor roll för ämnet vi valt. Analys och diskussionFördelarna som kom när expertskatten infördes i Sverige var verkligen en förändring för hela idrottsvärlden. Från 2012 och framåt kunde nu utländska spelare komma till Sverige för att spela ishockey till väldigt fördelaktiga skattereduceringar som svenska spelare inte kunde nyttja. Expertskatten som kom 2012, var nu öppen för fler personkategorier än bara forskare som den ursprungligen skapades för. Professionella idrottare var en av personkategorierna som kunde använda den, och det var inte enbart spelaren själv som tjänade på den. Laget som anställde spelaren i fråga fick också ta del av den skattereducerade anställningen. Slutsatsen har blivit att utländska spelare nu kan komma till Sverige för att spela ishockey till mer fördelaktiga skattesatser. Detta har lett till att fler har valt att komma hit för spel i Sverige vilket i sin tur har lett till att SHL blivit en både starkare och mer attraktiv marknad inom ishockeyn.
AimThe aim with this study is to firstly describe what types of taxes and benefits there are that import players can take advantage of when coming to Sweden to play ice hockey. Furthermore, the study is also aiming to clarify the effects that the application of expert tax has on the ice hockey in Sweden. The questions that we are going to answer are:What tax benefits allows within the Inkomstskattelagen (IL) for import players and to what extension have the Swedish ice hockey clubs been able to benefit from the expert tax when it comes to contract import players to Sweden?What advantages and disadvantages has the application of tax reductions of import players in Sweden resulted in for the Swedish ice hockey organizations?MethodWe have used two different types of methods for this study. First of all, we used a qualitative method when it came to interviews and the empirical study of previously written studies and books that were relevant for this study. The second method is the method of law that we have used when it comes to studying and understanding the many layers of the different laws. We have also included a few legal cases that we find highly interesting for the outcome of this study. Analysis and discussionThe benefits that came when the expert tax entered the Swedish market were really a game changer. From 2012 and forward an import player could come to Sweden and play ice hockey with a tax reduction that Swedish players weren’t allowed to use. The expert tax that came in 2012, was now open for more than just scientists that the law was from the beginning created for. Professional athletes were one of the groups of people that could use it, and not only did the player themselves earn money by using this reduction. The team that hired the players was also allowed to benefit from the tax reduction. The conclusion of this is that more import players now comes to Sweden for a reduced tax benefit. This leads to many more import players that are aiming to come to Sweden and that in return leads to the SHL now becoming even more powerful and attractive in the market of ice hockey.
APA, Harvard, Vancouver, ISO, and other styles
2

McKennan, Victoria Adams. "Crossroads arts district: a case study of cultural district development." Kansas State University, 2011. http://hdl.handle.net/2097/8573.

Full text
Abstract:
Master of Regional and Community Planning
Department of Landscape Architecture/Regional and Community Planning
Jason Brody
Community leaders have substantial interest in fostering the local cultural economy as the arts attract both businesses and residents. Because art and creativity are regarded as spontaneous, organic processes, most researchers recommend planning initiatives that capitalize on a community’s existing cultural economy rather than producing contrived elements of creativity. One strategy that fits the framework of such recommendations is the concept of cultural district development. These districts typically evolve naturally to some extent, due to pre-existing urban form and cultural activities. Because this revitalization strategy does not demand large public investments, it is attractive to public leaders. However, revitalization strategies may have unanticipated results at the detriment to those “urban pioneers” who initially improved the area and catalyzed the districts’ reinvestment. While such districts rely on the collaborative efforts of community members, local governments and public organizations can play a pivotal role in allowing them to address such threats with effective policies. This master’s report investigates the process and effects of cultural district development through a case study of the Crossroads Arts District in downtown Kansas City, Missouri. This illustrates how this particular district evolved, why and how planning initiatives formalized the district, what processes and players were involved, and the resulting changes to the area. As the Crossroads Arts District is becoming increasingly formalized, this report will explore the past, present, and future of the neighborhood with insights drawn from interviews and supplementary historical document review. Through a case study of planning activities, through the scope of cultural district development, this report illustrates the organic nature of creative synergy, the importance of community associations, the relationship between the arts and revitalization, the role of public planning in addressing citizen needs, and the dynamic character of communities.
APA, Harvard, Vancouver, ISO, and other styles
3

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Full text
Abstract:
Theses (Master's)--Vienna University of Economics and Business Administration, 2007.
Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.
APA, Harvard, Vancouver, ISO, and other styles
4

Huang, Jui-Yi. "An artist of Tai Chi : a critical study of the life, art and culutral philosophy of the children's literature artist Ed Young /." The Ohio State University, 1998. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487953204281593.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

曹名瀚 and Ming-hon Chordan Tso. "Artist village in Ma Tau Kok: transformation of cattle deport and gas storage tanks." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31986821.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Tso, Ming-hon Chordan. "Artist village in Ma Tau Kok : transformation of cattle deport and gas storage tanks /." Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25950010.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Lucci, Guilherme Andrade. "O artigo 98 do Código Tributário Nacional e a aplicação do Direito Tributário Internacional pelo Poder Judiciário brasileiro." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6845.

Full text
Abstract:
Made available in DSpace on 2016-04-26T20:23:49Z (GMT). No. of bitstreams: 1 Guilherme Andrade Lucci.pdf: 393864 bytes, checksum: 41baac140236a87786a7e9e0a7fa7136 (MD5) Previous issue date: 2015-09-01
This work purposes to analyze the role of Brazilian Jurisdiction in the implementation of tax laws included in international treaties that Brazil is a signatory, at the national level, as well as the realization of the right to freedom to international tax planning undertaken baser on these international treaties. Examines the duties of the Brazilian magistrate, especially the Brazilian federal judge, as political agent guarantor of effectiveness of the right to tax freedom established in international tax treaties, as well honoring international commitments assumed by the Republic
Este estudo tem por objeto analisar o papel da Jurisdição brasileira na concretização, no plano nacional, de normas tributárias contempladas em tratados internacionais de que o Brasil seja signatário, bem assim na concretização do direito do contribuinte à liberdade ao planejamento tributário internacional realizado com fundamento nesses tratados internacionais. Examina a atribuição do magistrado brasileiro, especialmente do juiz federal brasileiro, como agente político garantidor tanto da efetividade, no caso concreto, do direito à liberdade fiscal estabelecido em tratados tributários internacionais, quanto da concretização dos compromissos assumidos internacionalmente pela República. Palavras-chave: Direito Tributário Internacional. Jurisdição federal
APA, Harvard, Vancouver, ISO, and other styles
8

Edelholm, Nike. "Exploring Spaces of Not Knowing : an Artist View." Thesis, Konstfack, IBIS - Institutionen för bild- och slöjdpedagogik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:konstfack:diva-7000.

Full text
Abstract:
The understanding, I draw from this inquiry has come through a muddy, and complex entangledprocess. I have been re-turning like a "Baradian" earthworm, to experiences of being, in spacesof not-knowing. Digesting the mud, moving it, once more, like worms do, through the body.By doing an agential cut, into two spaces, eventually three strong agents unfold: Risk,Vulnerability, and Trust. Out of this result, an ethical and pedagogical question arise: How totake account of Vulnerability and Trust when encouraging our students to Risk?Entering a space of not knowing is at the foundation of my art practice. When as an arteducator,I went to China to inquire into the educational strategies of Chinese Classical Painting,I found myself thrown into a multitude of spaces of not knowing. This thesis, is an inquiry intohow being in such spaces, perform knowledge. To explore this, I return to the field-notes andvisual material including a report in the form of a visual essay of the study from 2011. I re-turnto this material with new tools and concepts inspired by Karen Barads metaphors of diffractionand earth-worms approach, as well as my artists tools: brush, water colours, ink, and paper;inrtoducing painting as a tool for analysis.As a theoretical approach, I entangle the flat ontology of Deleuze and Guattari, and theonto-epistem-ology of Barad, with the philosophical traditions in China of Buddhism and Dao.From an onto-epistem-ological perspective, I ask the question: "If we know about the worldbecause we are of the world," what knowledge then appear, when we experience our being in theworld as a space of not knowing. In this study, I have found that a space of not knowing performlearning through experiences of Vulnerability, Risk and Trust.The art part of this thesis is connected to Risk as well as to Vulnerability and Trust. Itfeatures a rope hanging from the ceiling to the floor. It is a rope that has been used during severalyears by a Circus artist during performances; hanging high up in the ceiling — demanding focusand presence from him. The installation at Konstfack spring-show 2018 featured the Circus artistrope together with a painting made in the context of Buddhist Vipassana meditation, entanglingmy tactile approach in art, with the text of this thesis.
APA, Harvard, Vancouver, ISO, and other styles
9

Holbert, Diana Brown. "Artspirit the perils and possibilities of starting a mission for artists /." Theological Research Exchange Network (TREN), 2005. http://www.tren.com/search.cfm?p100-0146.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Rocha, Paulo Victor Vieira da. "A proporcionalidade na tributação por fato gerador presumido (Artigo 150, §7º, da Constituição Federal)." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-06072011-164915/.

Full text
Abstract:
A partir da decisão do Supremo Tribunal Federal proferida no julgamento da Ação Direta de Inconstitucionalidade 1851-4/AL, os entes políticos, especialmente, estados-membros, passaram a fazer uso pleno e generalizado do regime autorizado excepcionalmente pelo art. 150, § 7.º, da Constituição de 1988, dispositivo inserido no texto constitucional por meio da Emenda n.º 3/93. Trata-se do regime de tributação chamado de substituição tributária para frente, por fato gerador presumido, que abre exceção ao princípio da capacidade contributiva em nome da praticabilidade da tributação. E o objeto do presente trabalho é o estudo dos limites à instituição deste tipo de tributação. Diante da possibilidade de restrição ao princípio da capacidade contributiva, essa norma será o primeiro objeto de análise. Parte-se da teoria dos princípios, por meio da qual se distinguem princípios e regras por critérios estruturais para que se defina o direito fundamental à tributação conforme a capacidade contributiva. Distinguem-se dois direitos fundamentais relativos a dita capacidade, uma regra e um princípio, para, em seguida, focarem-se vários aspectos do conteúdo e aplicação desse princípio. Chegando-se à conclusão da aplicação conjunta do princípio da capacidade contributiva com o interesse coletivo na praticabilidade da tributação, passa-se à análise do instrumento de tal aplicação, que é o modelo da proporcionalidade, conseqüente da distinção entre princípios e regras e definição dos princípios de direito fundamental, como normas com limites definidos por circunstâncias externas ao seu próprio conteúdo. Ao final passa-se à análise de algumas possibilidades de aplicação da proporcionalidade na definição dos limites impostos aos legisladores ao instituírem regimes de tributação por fato gerador presumido.
Since the decision of the Federal Supreme Court on the judgement of the Direct Action ADI 1851-4/AL, the political entities, specially state-members, started to make plain and general use of the regime authorized exceptionally by the article 150, § 7.º, of the Constitution of 1988, clause inserted in the constitutional text by the third Emend (1993). It is a tax regime called forward tax substitution for constructed taxable event, that makes an exception to on the ability to pay principle based on the taxation practicability. The object of this essay are the limits of the use of this regime. Noticed the possibility of restriction to the ability to pay principle, this norm is the first object of analysis. It is started by the principles theory, by which principles and rules are distinguished on terms of structure, to then define the constitutional right to be taxed on the proportion of the ability to pay. Two different constitutional rights related to this ability are distinguished, a rule and a principle. Then, various aspects of the content and application of this principle are focused. After noticing the joined application of the ability t pay principle and the public interest on the practicability of the tax system, it passes to the analysis of the instrument of this application, the proportionality model, which is a consequence of the distinction between principles and rules and the definition of principles of constitutional rights, as norms with limits determined by circumstances out of their own content. Then, the work passed to some analysis of some possibilities of application of the proportionality model on the definition of the limits to the legislators to make use of regimes of taxation of constructed events.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Artist Tax"

1

Dang dai wu tai yi shu jia fang tan lu. Beijing Shi: Sheng huo, du shu, xin zhi san lian shu dian, 2014.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Legal guide for the visual artist: Tad Crawford. 4th ed. New York: Allworth Press, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Riley, Peter Jason. New tax guide: For writers, artists, performers, & other creative people. 2nd ed. Newburyport, MA: Focus Pub., 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

New tax guide: For writers, artists, performers, & other creative people. 2nd ed. Newburyport, MA: Focus Pub., 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Riley, Peter Jason. New tax guide: For writers, artists, performers, & other creative people. 2nd ed. Newburyport, MA: Focus Pub., 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Kongfen, Zhu, ed. Zheng Yimei bi xia de yi tan yi shi: Zheng Yi Mei bi xia de yi tan yi shi. Shanghai shi: Shanghai shu hua chu ban she, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Dong jia tai ji: Dong Yingjie tai ji quan chuan cheng yu jing yi. Beijing Shi: Dang dai Zhongguo chu ban she, 2013.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Wagner, Mark. Tag. Brooklyn, NY: Bird Brain Press, 2005.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Crawford, Bridget J. Estate planning for authors and artists. [Washington, D.C.]: Tax Management Inc., 2004.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Lorini, Walther. Lecciones de tai-chi. Barcelona: De Vecchi, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Artist Tax"

1

Molenaar, Dick. "Tax Incentives for Artists." In Tax Incentives for the Creative Industries, 211–25. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-287-832-8_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

O’Connor, Thomas S., and Terrence M. O’Connor. "Tax Exemption As a Marketing Tool: The Irish Republic and Profits Derived from Artistic Creativity." In Marketing, Technology and Customer Commitment in the New Economy, 211–15. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-11779-9_75.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Noordegraaf, Julia. "Facing Forward with Found Footage: Displacing Colonial Footage in Mother Dao and the Work of Fiona Tan." In Technologies of Memory in the Arts, 172–87. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230239562_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Jroundi, Fadwa, Maria Teresa Gonzalez-Muñoz, and Carlos Rodriguez-Navarro. "Protection and Consolidation of Stone Heritage by Bacterial Carbonatogenesis." In Microorganisms in the Deterioration and Preservation of Cultural Heritage, 281–99. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69411-1_13.

Full text
Abstract:
AbstractFor millennia, artists and architects around the world used natural stone for the carving of sculptures and the construction of monuments, such as Roman, Greek, and Maya temples, the European cathedrals, and the Taj Mahal, just to name a few. Currently, the survival of these irreplaceable cultural and historical assets is under threat due to their continued degradation caused by various biotic and abiotic weathering processes that affect not only the aesthetic appearance of these structures, but also their durability and survival. The natural precipitation of calcium carbonate minerals by bacteria has been proposed for conservative interventions in monument restoration. This chapter reviews the application of biomineralization by (indigenous) bacterial carbonatogenesis as a novel technology for the protection and consolidation of altered ornamental materials. Carbonatogenesis is based on the ability of some bacteria to induce calcium carbonate precipitation. Laboratory and in situ results support the efficacy of bacterial carbonatogenesis, since remarkable protection and consolidation are achieved on the surface and in depth, without alterations in color or porosity, and without fostering the development of microbiota that could be harmful to the stone material. A discussion on the advantages of this novel biotechnology is provided. Challenges and future work on bioconsolidation of stone artifacts are also outlined.
APA, Harvard, Vancouver, ISO, and other styles
5

"Tax Talk." In The Thriving Artist, 24–27. Routledge, 2015. http://dx.doi.org/10.4324/9781315750194-5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"Records, tax and basic bookkeeping." In The Essential Guide to Business for Artists and Designers, 222–49. Bloomsbury Publishing Plc, 2018. http://dx.doi.org/10.5040/9781474250580.ch-011.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

"Margaret Tan." In Artists-in-Labs: Processes of Inquiry, 122–26. Ambra Verlag, 2017. http://dx.doi.org/10.1515/9783990437186-031.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

"Article 17. Artistes and Sportsmen." In Model Tax Convention on Income and on Capital (Full Version), 1–2. OECD, 2012. http://dx.doi.org/10.1787/9789264175181-20-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

"13. Kuan Tao-sheng: Woman Artist in Yuan China." In From Yuan to Modern China and Mongolia, 363–83. BRILL, 2014. http://dx.doi.org/10.1163/9789004285293_015.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

"Dundee Contemporary Arts Print Studio." In European Perspectives on Learning Communities and Opportunities in the Maker Movement, 51–87. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8307-3.ch003.

Full text
Abstract:
The Print Studio is part of Dundee Contemporary Arts (DCA), an organization located in the downtown area near the River Tay on the East Coast of Scotland. The print studio evolved from a number of different art collectives beginning in the 1970s. They were located in the city and provided facilities and equipment for artists to develop their skills. Recognizing that the arts could revitalize a city devastated by a vacuum left by a shift in their industrial base, the city funded the building of a modern arts center with cinemas, a print studio, and large exhibition galleries for world-renowned artists to display their work. Additional funding allowed the print studio at DCA to purchase digital fabrication machinery to investigate the interface of mechanical and digital making processes: in particular, studying how traditional processes can be enhanced with contemporary technology to revitalize and preserve the antique. This chapter explores the Dundee Contemporary Arts Print Studio.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Artist Tax"

1

Hong, Jun, Haojiang Deng, and Qin Yan. "Tag-based Artist Similarity and Genre Classification." In 2008 IEEE International Symposium on Knowledge Acquisition and Modeling Workshop (KAM 2008 Workshop). IEEE, 2008. http://dx.doi.org/10.1109/kamw.2008.4810567.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Crossey, E., F. Kan, M. Leung, and T. Narimasu. "Pulmonary Actinomycosis: The Diagnostic Con-Artist." In American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a6823.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Freitas, Nivaldo Alexandre de. "Luzes e sombras na relação entre arte e psicanálise." In Encontro da História da Arte. Universidade Estadual de Campinas, 2006. http://dx.doi.org/10.20396/eha.2.2006.3697.

Full text
Abstract:
Este artigo visa expor algumas relações entre arte e psicanálise a partir da Teoria Crítica da Escola de Frankfurt. A psicanálise é uma teoria que possui elementos para iluminar não apenas o momento do artista no processo de elaboração da arte, mas também para apontar como a arte se encontra enredada em dificuldades, como a ameaça de se transformar em mera mercadoria, como mais um meio da indústria cultural. Por outro lado, às vezes a psicanálise é usada seguindo as tendências das reduções biográficas que dão ao artista a total responsabilidade por sua obra, quando a sociedade também se faz presente em sua composição. A psicanálise como ciência ainda pode deixar para trás achados importantes que a arte traz a tona, pois esta é considerada menos fiel à descrição do indivíduo e de sua relação com a sociedade: quem quiser saber sobre o psiquismo não recorrerá a artistas que tem muito a falar sobre ele, mas à ciência que se consolida como a mais apropriada para tal, e que encerra a arte na sombra de seus conceitos.
APA, Harvard, Vancouver, ISO, and other styles
4

Hargreaves, Eduardo, Daniel Menasché, and Giovanni Neglia. "Com que frequência devo acessar as minha redes sociais?" In VIII Brazilian Workshop on Social Network Analysis and Mining. Sociedade Brasileira de Computação - SBC, 2019. http://dx.doi.org/10.5753/brasnam.2019.6551.

Full text
Abstract:
O tempo que usuários passam nas redes sociais é um tema em voga. A retenção das redes sociais tem importantes implicações, que extrapolam o campo social atingindo aspectos econômicos, psicológicos e de infraestrutura da rede. Neste artigo, consideramos o problema da determinação da taxa ótima de acesso a uma rede social. Para tal, propomos um modelo analı́tico que permite determinar, em função da taxa com que as fontes geram conteúdos, a chance de um usuário acessar a rede e obter conteúdos novos. Em seguida, usamos os resultados do modelo para alimentar um problema de otimização, no qual assumimos que cada acesso à rede social envolve custos. Usando o modelo e o problema de otimização, provemos insights sobre a taxa ótima de acesso. Nossos resultados são parametrizados usando dados do Facebook, que indicam o poder preditivo da abordagem proposta.
APA, Harvard, Vancouver, ISO, and other styles
5

Tian, Yuanyuan. "Analysis on Value Added Tax and Income Tax Treatments of Two Special Businesses." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.83.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Mudjiyanti, Rina. "The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management." In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.104.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Shuvalov, Aleksandr. "TAX ADMINISTRATION ORGANIZATIONS OF SOCIAL SPHERE." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b23/s7.100.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Suhanyiova, Alzbeta. "THE ANALYSIS OF THE DEVELOPMENT OF TAX FRAUDS AND FIGHT AGAINST TAX FRAUDS IN THE SLOVAK REPUBLIC." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

"Research on the Tax Planning of Small and Micro Enterprises Income Tax from the Perspective of Financial Management." In 2018 2nd International Conference on Social Sciences, Arts and Humanities. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ssah.2018.175.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Huterska, Agnieszka. "TAX-FREE INCOME AND BORDERLINE OF POVERTY." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.3/s03.040.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Artist Tax' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography