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1
Král, Jan. "Virtualizace operačních systémů." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2016. http://www.nusl.cz/ntk/nusl-242012.
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The diploma thesis ’Virtualization of Operating Systems’ deals with a general description of virtualization technology and briefly discusses its use cases and advantages. The thesis also mentions examples of different types of virtualization technologies and tools, including more thorough description of the two technologies used for measurement: Docker and KVM. The second part of this thesis descibes the preparation, installation and configuration of all the tools and services that are necessary for measurement of the influence of the aforementioned virtualization technologies on network services running on the virtual machines, including analysis and discussion of the resulting data. Moreover, a custom application for fully automated measurement of the parameters of network services was created, and is also described in this thesis. The conclusion of this thesis summarizes and discusses the achieved results and acknowledges the influence of virtualization on network services, where the Docker application containers, which are with their low overhead comparable to a "bare" system without any virtualization, managed to achieve much better performance results than the traditional virtual machines on KVM.
2
Franklin, John Wesley. "Electromechanical Modeling of Encapsulated Ionic Polymer Transducers." Thesis, Virginia Tech, 2003. http://hdl.handle.net/10919/33303.
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A model to allow the design and evaluation of encapsulated ionic polymer transducers is developed. This model in based on a linearly coupled, two port, electrical equivalent circuit model (Newbury, 2002). The proposed model incorporates multilayer beam theory to model the passive stiffness effects of the encapsulation layer and attempts to increase the prediction accuracy of the model by using distributed parameter system modeling to create the mechanical terms used in the model. Modal expansion is used to extend the applicability of the mechanical impedance terms through multiple resonances of the transducer. The test setup as well as the mathematical approach to characterize the viscoelastic properties of Nafion TM as they relate to this work is described and the results presented. The model simulation is then compared to measured experimental data taken for a number of ionic-polymer-metal composites before and after encapsulation. The applicable frequency range of the model is explored as well as data trends seen above previous frequency ranges (approximately 1 kHz).
Free deflection was predicted to reduce by an order of magnitude when the transducers were encapsulated with Kapton TM. This trend was observed and correlates well with the measured response. Charge sensing and blocked force were found to increase for a transducer after encapsulation; this could be due to the higher coherence obtained in testing after encapsulation and is not predicted by the model. The model predicts charge sensing and blocked force should remain constant with encapsulation. Low frequency blocked force data for any given transducer was observed to be roughly an order of magnitude greater than the sensing response, before and after encapsulation. There is no explanation for this observation, future work should investigate this phenomena.
Master of Science
3
Zhou, Ruoxing. "Dynamic Partial Reconfigurable FPGA." Thesis, Linköpings universitet, Datorteknik, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-74486.
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Partial Reconfigurable FPGA provides ability of reconfigure the FPGA duringrun-time. But the reconfigurable part is disabled while performing reconfiguration. In order to maintain the functionality of system, data stream should be hold for RP during that time. Due to this feature, the reconfiguration time becomes critical to designed system. Therefore this thesis aims to build a functional partial reconfigurable system and figure out how much time the reconfiguration takes. A XILINX ML605 evaluation board is used for implementing the system, which has one static part and two partial reconfigurable modules, ICMP and HTTP. A Web Client sends different packets to the system requesting different services. These packets’ type information are analyzed and the requests are held by a MicroBlaze core, which also triggers the system’s self-reconfiguration. The reconfiguration swaps the system between ICMP and HTTP modules to handle the requests. Therefore, the reconfiguration time is defined between detection of packet type and completion of reconfiguration. A counter is built in SP for measuring the reconfiguration time. Verification shows that this system works correctly. Analyze of test results indicates that reconfiguration takes 231ms and consumes 9274KB of storage, which saves 93% of time and 50% of storage compared with static FPGA configuration.
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Matzová, Martina. "Návrh laboratorních úloh pro simulační prostředí OPNET IT Guru." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2012. http://www.nusl.cz/ntk/nusl-219479.
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This thesis deals with the design of three labs in the simulation environment OPNET IT Guru. The first lab demonstrates the differences between the RM OSI transport layer protocols - TCP and UDP. The second lab discusses the role of ICMP protocol and its most famous feature - PING. The third lab is devoted to Application Characterization Environment (ACE) module, which is included in OPNET IT Guru. Theoretical background is provided for all of the mentioned topics. All designed labs can be used to teach at the Faculty of Electrical Engineering and Communication of BUT on subjects dealing with network technologies.
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Sirotný, Miroslav. "Topologie sítí a jejich monitorování." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2011. http://www.nusl.cz/ntk/nusl-374745.
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The master’s thesis deals with computer networks, which are currently the global communication infrastructure and play a very important role in today’s society. Most of us can be unaware of how often we interact with these networks. We almost constantly come into contact with them. They allow us to communicate through the Internet via services such as: email, skype, icq, facebook, etc... The work focuses on the design and implementation of a robot designed for exploration and mapping of computer network topology and protocols HTTP and ICMP. The theoretical part is dedicated to computer networks, seventh and third-layer ISO/OSI model, protocol HTTP and ICMP attacks against DNS, DoS attacks and detection systems and avoiding distortaions.
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Dvořák, Filip. "Využití znalosti topologie páteřních sítí pro určování fyzické polohy stanic v síti Internet." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2012. http://www.nusl.cz/ntk/nusl-219422.
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The thesis discusses about modern geolocation methods and it describes the basic principles of their work. The work is divided into 2 parts - the theoretical one and the practical one. The first part of the thesis is focused on the description of these methods and on the explanation of its basic concepts which are used for determining of the physical position of the station according to its IP address. The second more extensive part of the work focuses on the description of the realization of algorithm in the Octant method in the programming language of Java and its use in the experimental net of PlanetLab. One important thing is to create a set of reference points and targets, which are necessary for the testing of the whole algorithm of the Octant Method. The results of estimated accuracy of target location obtained by the Octant method and their comparison with the results obtained by active methods of CBG, SOI and with the passive method of GeoIP are listed at the end of this work.
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Mattson, Robert. "Evaluation of PicoBlaze and implementation of a network interface on a FPGA." Thesis, Linköping University, Department of Electrical Engineering, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2398.
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The use of microcontrollers and FPGAs is getting more and more wide spread in electronic designs. A recent developmenthas been to implement microcontrollers onboard the FPGA, there are a lot of benefits but also disadvantages with this. Often the microcontroler requires a lot of resources in the expensive FPGA. This is where PicoBlaze, a microcontroller provided by Xilinx, fits in. It is designed with one main object, keep it as small and powerful as possible.
In this report PicoBlaze is evaluated and documented. Two implementations have been done. One smaller to show how to use PicoBlaze and one larger implementation of an Ethernet network interface. The function of the implementations have been verified on a experiment board utilizing a Virtex-II FPGA.
The conclusion is that PicoBlaze is a very powerful microcontroller in comparison to the resources it uses on the FPGA. It uses only a little more than 80 slices on a Virtex II FPGA. This is its main advantage, the disadvantages of PicoBlaze is its limited program memory and the limited address space.
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Švehlák, Milan. "Rozšíření nástroje JMeter." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2017. http://www.nusl.cz/ntk/nusl-317218.
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This thesis discusses the load testing tool JMeter and its opportunities for expansion by modules carrying out cyber attacks of the type Denial of Service (DoS). To begin with, there is a theoretical overview of cyber attacks of this type. The following chapter, talks about the JMeter tool, namely its functions and expansion options. After that, it is proceeded to the actual design and realization of the modules. The module implementing the attack HTTP Flood is created first. This module uses internal functions of the program JMeter. This new module is tested. Next chapter folows the procedure of creating modules, that use external generator of network traffic. Modules SYN Flood, ICMP Flood and NTP Flood are implemented using the generator Trafgen. Module implementing attack Slowloris uses a Python script as a generator of the attack. Finally, all the new modules are tested.
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Ovčáček, Martin. "Řídící a monitorovací jednotka pro hlavici optického spoje." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-217667.
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The aim of Master's thesis "Control and monitoring unit for optical link station" is design of hardware and software of unit, which provides remote control and data transfer through Internet. It is required monitoring and setting analog parameters of optical link station by web service. It includes description of Ethernet and net protocols. The core of unit are microcontroller C8051F120 and ethernet controller CP2200 made by Silicon Laboratories.
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Barniak, Martin. "Návrh nových laboratorních úloh pro prostředí GNS3." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-220396.
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Diploma thesis deals with four laboratory tasks in simulation environment GNS3. Designed tasks are primarily focused on comparison of IPv4 and IPv6 protocols. In the first task the subject is concerned about OSPFv2 and OSPFv3 routing protocols. Next themes are transit techniques like NAT-PT and tunneling like GRE and 6to4. The second task is focused on configuration of routing protocols like EIGRP and EIGRPv6. Next sections are concerned about DHCP and ICMP protocols within IPv4 and IPv6 protocol suits. The third task is primarily focused on security relations of protocol suite IPv6. It contains OSPFv3 authentication, access lists and Cisco stateful IOS firewall. Content of the fourth task is protocol MPLS. First part of this task is concerned about basic configuration of this protocol and second part is focused on MPLS within IPv6 environment. All tasks contain test questions and individual part task.
11
Ríos, del Pozo Rubén. "Information Hiding in Networks : Covert Channels." Thesis, University of Skövde, Department of Computer Science, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-285.
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Covert Channels have existed for more than twenty years now. Although they did not receive a special attention in their early years, they are being more and more studied nowadays. This work focuses on network covert channels and it attempts to give an overview on their basics to later analyse several existing implementations which may compromise the security perimeter of a corporate network. The features under study are the bandwidth provided by the channel and the ease of detection. The studied tools have turned out to be in most cases unreliable and easy to detect with current detection techniques and the bandwidth provided is usually moderate but they might pose a threat if not taken into consideration.
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Šimák, Jan. "Měření vzdáleností mezi stanicemi v IP sítích." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2010. http://www.nusl.cz/ntk/nusl-218367.
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This thesis deals with delay prediction issue between nodes on the Internet. Accurate delay prediction helps with choosing of the nearest internet neighbor and contributes to effective usage of network sources. Unnecessary network load is decreased due to algorithms of delay prediction (no need for many latency measuring). The thesis focuses theoretically on the three main algorithms using coordinate systems - GNP, Vivaldi, Lighthouses. Last one is at the same time the main subject of the thesis too. Algorithm Lighthouses is explored in detail theoretically and in practise too. In order to verify the accurate of delay prediction of Lighthouses algorithm the simulation application was developed. The application is able to compute node coordinates of synthetic network using Lighthouses algorithm. Description of simulation application and evaluation of simalution results are part of practice part of this thesis.
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Drößler, Katharina [Verfasser], T. [Akademischer Betreuer] Hollemann, U. [Akademischer Betreuer] Lendeckel, and P. [Akademischer Betreuer] Bohley. "Untersuchungen zur Substrat- und Spaltspezifität einer insulinspaltenden Membranprotease (ICMP, Imelysin) von Pseudomonas aeruginosa und einer caseinspaltenden Membranprotease (CCMP, Camelysin) von Bacillus cereus / Katharina Drößler. Betreuer: T. Hollemann ; U. Lendeckel ; P. Bohley." Halle, Saale : Universitäts- und Landesbibliothek Sachsen-Anhalt, 2011. http://d-nb.info/1025135733/34.
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Veselý, Marek. "Vzdálené připojení na virtualizovaný operační systém." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-220389.
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The thesis is focused on the new IT trend – virtualization. Below are described the types of virtualization, as well as different implementations of it. In the following chapters there will be described the TCP and ICMP protocols, as well as the SSH services. The last part of this work is dedicated to measurements where there will be highlighted the advantages and disadvantages of virtualization.
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Inam, ul Haq Muhammad. "The major security challenges to cloud computing." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17235.
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Cloud computing is the computing model in which the computing resources such as software, hardware and data are delivered as a service through a web browser or light-weight desktop machine over the internet (Wink, 2012). This computing model abolishes the necessity of sustaining the computer resources locally hence cuts-off the cost of valuable resources (Moreno, Montero & Llorente, 2012). A distinctive cloud is affected by different security issues such as Temporary Denial of Service (TDOS) attacks, user identity theft, session hijacking issues and flashing attacks (Danish, 2011). The purpose of this study is to bridge the research gap between the cloud security measures and the existing security threats. An investigation into the existing cloud service models, security standards, currently adopted security measures and their degree of flawless protection has been done. The theoretical study helped in revealing the security issues and their solutions whereas the empirical study facilitated in acknowledging the concerns of users and security analysts in regards to those solution strategies. The empirical methods used in this research were interviews and questionnaires to validate the theoretical findings and to grasp the innovativeness of practitioners dealing with cloud security.With the help of theoretical and empirical research, the two-factor mechanism is proposed that can rule out the possibility of flashing attacks from remote location and can help in making the cloud components safer. The problem of junk traffic can be solved by configuring the routers to block junk data packets and extraneous queries at the cloud outer-border. This security measure is highly beneficial to cloud security because it offers a security mechanism at the outer boundary of a cloud. It was evaluated that a DOS attack can become a huge dilemma if it affects the routers and the effective isolation of router-to-router traffic will certainly diminish the threat of a DOS attack to routers. It is revealed that the data packets that require a session state on the cloud server should be treated separately and with extra security measures because the conventional security measures cannot perform an in-depth analysis of every data packet. This problem can be solved by setting an extra bit in the IP header of those packets that require a state and have a session. Although this change should be done at universal level and would take time; it can provide a protocol-independent way to identify packets which require extra care. It will also assist firewalls to drop bits which are requesting a session sate without a state-bit being set. The cloud security analysts should consider that the interface and authentication layer should not be merged into a single layer because it endangers the authentication system as the interface is already exposed to the world. The use of login-aiding devices along with secret keys can help in protecting the cloud users. Moreover, a new cloud service model “Dedicated cloud” is proposed in this research work to reinforce the cloud security. It was discovered that the optimal blend of HTTPS and SSL protocols can resolve the problem of session hijacks. The client interface area should be protected by HTTPS protocols and the secure cookies should be sent through a SSL link along with regular cookies. Disallowing the multiple sessions and the use of trusted IP address lists will help even further. A reasonable amount of care has been paid to ensure clarity, validity and trustworthiness in the research work to present a verifiable scientific knowledge in a more reader-friendly manner. These security guidelines will enhance the cloud security and make a cloud more responsive to security threats.Program: Masterutbildning i Informatik
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Becher, Mike. "Entwicklung des Kommunikationsteilsystems für ein objektorientiertes, verteiltes Betriebssystem." Master's thesis, Universitätsbibliothek Chemnitz, 1998. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-199801481.
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Thema dieser Arbeit ist die Entwicklung eines Kommunikationsteilsystems fuer
das Experimentiersystem CHEOPS zur Ermoeglichung einer Interobjektkommunika-
tion zwischen Objekten auf dem gleichen bzw. verschiedenen Systemen.
Ausgangspunkte stellen dabei eine verfuegbare Implementation eines Ethernet-
Treibers der Kartenfamilie WD80x3 fuer MS-DOS, eine geforderte Kommunikations-
moeglichkeit mit UNIX-Prozessen sowie die dort benutzbaren Protokoll-Familien
dar.
Die Arbeit beschaeftigt sich mit der Analyse und Konzipierung des Ethernet-
Treibers sowie der Internet-Protokoll-Familie fuer CHEOPS als auch deren
Implementation resultierend in einem minimalen Grundsystem. Weiterhin wird
ein erster Entwurf fuer ein spaeter weiterzuentwickelndes bzw. zu vervoll-
staendigendes Netz-Interface vorgeschlagen und durch eine Beispiel-Implemen-
tierung belegt.
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Pospíšil, Petr. "Optimalizace predikce pozice v síti." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-217436.
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This work is about position prediction in network, it is focused to find Landmark closest to the Host in the network (with lowest distance vector). The algorithm is based on GNP system. In terms of GNP system simulation was selected method for mathematical part of position prediction. The method was Simplex Downhill. The designed algorithm was implemented in Java. In the first step chose Host continent by meassuring the distance vector. In next step is selected nearest part in the continent. In conclusion estimate Host its position and then closest Landmark. Results from this work is important for designing TTP protocol. The verdict is that the GNP can be used for TTP, but Landmarks must be located in uniform density.
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Vodehnal, Stanislav. "Identifikace dostupnosti zařízení v technologických sítích." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2018. http://www.nusl.cz/ntk/nusl-377118.
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This diploma thesis deals with the monitoring of network elements of technological networks and distribution systems. There are described reasons why and what kind of values we want to monitor. Three monitoring systems are then selected, described their properties and functions. Based on their merits, one system for deploying the test environment is selected. The practical part is the configuration of the selected system and its subsequent deployment to the network.
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Moreira, Mélsi. "ICMS :." Florianópolis, SC, 1999. http://repositorio.ufsc.br/xmlui/handle/123456789/81095.
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Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas.Made available in DSpace on 2012-10-18T23:09:09Z (GMT). No. of bitstreams: 0Bitstream added on 2016-01-09T04:20:53Z : No. of bitstreams: 1 152749.pdf: 5639113 bytes, checksum: 68323fd73990d54dcfd6f643b92af3e6 (MD5)
Este trabalho enfoca, como temática central o estudo sobre a sonegação fiscal do ICMS no Estado de Santa Catarina e o dano social dela decorrente. Responde ele ás seguintes a) Existe sonegação fiscal deste imposto no Estado? b) Ela causa dano social - aqui entendendo-se a postergação e/ou ausência de obras e serviços públicos - á população catarinense?
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Krishna, Vamsi, and Praveen Dasari. "Impact Of Transmission Patterns On One-Way Delay In 3G Networks Of Sweden." Thesis, Blekinge Tekniska Högskola, Sektionen för datavetenskap och kommunikation, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-4676.
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Over the last few years, there has been a signifi cant rise in the mobile broadband users worldwide. Recently, operators around the world have been improving the 3G networks by providing Dual Carrier-High Speed Packet Access+ (DC-HSPA+) services in both uplink and downlink to the users. However, the delay performance of the operational DC-HSPA+ networks is not focused. Firstly, we investigate and analyze the e ffect of operator service on One-Way Delay (OWD) and Jitter. Secondly, we investigate the treatment of protocols by 3G network for random packet sizes and random Inter Packet Duration (IPD). Thirdly, we investigate the eff ect of background load on OWD for packets generated at very low rate. Fourthly, we investigate the impact of constant IPD and streaming. Fifthly, we investigate the effects of shrinking the interval of IPD on OWD in 3G networks. Lastly, we investigate the OWD for Constant-Bit-Rate (CBR) and Variable-Bit-Rate (VBR) transmission patterns. Firstly, results show that OWD in the DC-HSPA+ networks is lower compared to the OWD in the preceding HSUPA networks and OWD strongly depends on packet-size at lower rates. Secondly, the 3G networks treat User Datagram Protocol (UDP), Transmission Control Protocol (TCP) and Internet Control Message Protocol (ICMP) protocols similarly for random packet size and random IPD. Thirdly, at high rates OWD depends on E-TFCE-DCH Transport Format Combination (ETFC) grants. Thirdly, the results also indicate that background load has a signi ficant impact on the end-to-end OWD. Fourthly, for low rates, OWD depends on packet sizes and for high rates OWD depends on IPD and for higher rates, OWD depends on E-TFC grants. Fifthly, we also observe: Shrinking the interval of IPD does not necessarily improve the OWD performance. Lastly, results also indicate that the VBR pattern has a better OWD performance than the CBR pattern for low transmission rates.
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Skibik, Petr. "Implementace ethernetového komunikačního rozhraní do obvodu FPGA." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2011. http://www.nusl.cz/ntk/nusl-219282.
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The thesis deals with the implementation of Ethernet-based network communication interface into FPGA chip. VHDL programming language is used for description of the hardware. The interface includes the implementation of link-layer Ethernet protocol and network protocols such as IPv4, ARP, ICMP and UDP. The final design allows bi-directional communication on the transport-layer level of TCP/IP model. The designed interface was implemented into Virtex5 FPGA chip on development board ML506 by Xilinx.
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Plašil, Matouš. "Soubor laboratorních úloh k demonstraci počítačových útoků." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-220402.
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Diploma thesis describes published attacks on computers and computer networks. Principles of footprinting such as availability check, OS detection, port scanning were described. Next part explains attacks on confidentiality, integrity and availability. In the practical part were created four laboratory tasks and a virtual environment which allowed testing of ARP spoofing, DNS spoofing, SSL strip, Cross-site scripting, SQL injection, flooding attacks (TCP, ICMP, UDP), TCP reset and attack on operating system using backdoor with Metasploit framework. In practical part were also created video samples with attacks and documentation for teachers.
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Hořejš, Jan. "Anonymní pohyb v síti internet." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2014. http://www.nusl.cz/ntk/nusl-220609.
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The objective of this master’s thesis was to describe current capabilities of anonymous browsing over the Internet. The theoretical part focuses on three main methods of anonymization with main focus on Tor network. The master‘s thesis describes advantages and disadvantages of different solutions and possible attacks on them. In the next part is demonstrated Tor network, implementation of Hidden service and secured access to the server for clients and possible attacks against this proposal. The work also includes the results of measurements of all three anonymizers and the effects on their speed.
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Jorge, Plínio Augusto Lemos. "Não-cumulatividade no ICMS." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8629.
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Previous issue date: 2009-06-04The object of this work is the study of the non-cumulativeness principle in the ICMS concept. In this way, it aims to accomplish this study under the parameter of Constitutional supremacy, taking under consideration the hierarchy of the rules of positive law. The quality of principle assigned to the non-cumulativeness is a recurring theme at work, before the necessity of situating above other rules of Brazilian positive law to demonstrate, in a clear way, the necessity of its observance. Therefore, we will study the Brazilian constitutional system and the competence in creation of tributes in the course of the work, following the study about the general constitutional as well as the taxation principles. It approaches the ICMS characteristics using the incidence of taxation origin of this income and from then on, it leads to the non-cumulativeness principle study, its origin, concepts and its relation to the Complementary Law. Finally, it sets up the study of the principle under the established exceptions in the Federal Constitution and the created exceptions made by the infra-constitutional legislator. Due to the amplitude of the theme, a few epistemological cuts will be made. However, no dissolution of the continuity of the work object was implied. On the contrary, there was an effort to deepen the work theme so as to demonstrate the peculiarities of the non-cumulativeness in the Brazilian legal ordinance. Anyway, the conclusion aimed claims the close importance of the non-cumulativeness principle as a unique route to the correct incidence of the ICMS
O presente trabalho tem por objeto o estudo do princípio da não-cumulatividade no âmbito do ICMS. Busca-se, destarte, realizar o estudo tendo como parâmetro a supremacia Constitucional, levando-se em consideração a hierarquia das normas de Direito Positivo. A qualidade de princípio atribuída a não-cumulatividade é tema recorrente no trabalho, ante a necessidade de situá-la acima das outras normas do Direito Positivo brasileiro para demonstrar, de forma clara e cristalina, a necessidade de sua observância. Para tanto, no decorrer do trabalho estudaremos o sistema constitucional brasileiro e a competência para a criação dos tributos, seguindo-se para o estudo sobre os princípios constitucionais gerais e os princípios constitucionais tributários. Aborda-se as características do ICMS utilizando-se, para tanto, a regra matriz de incidência tributária deste imposto e a partir daí passa-se ao estudo do princípio da não-cumulatividade, sua origem, conceitos e sua relação com a Lei Complementar. Faz-se, por fim, o estudo do princípio em face das exceções estabelecidas na Constituição Federal e as exceções criadas pelo legislador infraconstitucional. Alguns cortes epistemológicos serão feitos, dada a amplitude do tema, sem, contudo, implicar dissolução de continuidade do assunto objeto do trabalho. Ao contrário, procurou-se o aprofundamento do tema, de sorte a demonstrar as peculiaridades da não-cumulatividade no ordenamento legal brasileiro. De todo modo, a conclusão almejada diz com a inafastável importância do princípio da não-cumulatividade, como único trajeto à correta incidência do ICMS
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Mattsson, Tommy. "Content Filtering using ICAP." Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-397539.
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In today's society the use of mobile phones is part of most peoples everyday life. Phone service providers want to provide an efficient, reliable, secure and safe phone service experience for their users. Ericsson has developed a load test to test their products in order to ensure the highest quality. An important part to achieve a safe and efficient user experience is to have some mechanism for blocking material and providing dynamic material based on a users location. In this report an implementation of is described. ICAP is a protocol developed for just this purpose. ICAP is able to block unwanted content and provide dynamic adaptation based on a users location. This thesis aims to present an implementation of ICAP for the load test tool in order to provide testing of telecommmunication functionality during high load.
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Muharish, Essa Yahya M. "PACKET FILTER APPROACH TO DETECT DENIAL OF SERVICE ATTACKS." CSUSB ScholarWorks, 2016. https://scholarworks.lib.csusb.edu/etd/342.
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Denial of service attacks (DoS) are a common threat to many online services. These attacks aim to overcome the availability of an online service with massive traffic from multiple sources. By spoofing legitimate users, an attacker floods a target system with a high quantity of packets or connections to crash its network resources, bandwidth, equipment, or servers. Packet filtering methods are the most known way to prevent these attacks via identifying and blocking the spoofed attack from reaching its target. In this project, the extent of the DoS attacks problem and attempts to prevent it are explored. The attacks categories and existing countermeasures based on preventing, detecting, and responding are reviewed. Henceforward, a neural network learning algorithms and statistical analysis are utilized into the designing of our proposed packet filtering system.
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Roncaratti, Luanna Sant’Anna. "O ICMS como subsistema político." reponame:Repositório Institucional da UnB, 2007. http://repositorio.unb.br/handle/10482/2524.
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Dissertação (mestrado)—Universidade de Brasília, Instituto de Ciência Política, Programa de Pós-Graduação, 2007.Submitted by Fernanda Weschenfelder (nandaweschenfelder@gmail.com) on 2009-12-04T13:36:59Z No. of bitstreams: 1 2007_LuannaSant'AnnaRoncaratti.PDF: 637344 bytes, checksum: 04057c653d0564f908edbd8855adf3df (MD5)
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A matéria tributária tem sido um dos principais temas na agenda pública brasileira dos últimos anos. A carga tributária no Brasil tem aumentado de forma significativa e inúmeras reformas do sistema tributário têm sido propostas. O tema torna-se ainda mais relevante quando se percebe que estas reformas não foram aprovadas e que as distorções tributárias do sistema brasileiro não têm sido minimizadas, comprometendo a promoção do desenvolvimento do país. Esta dissertação visa a tratar a questão tributária no Brasil sob a ótica da ciência política, buscando aplicar a ela o modelo analítico de subsistema de governo. Para tanto, optou-se por dois recortes no objeto de estudo. O primeiro refere-se à escolha do Imposto sobre a Circulação de Mercadorias e Serviços – ICMS - para ser examinado. O segundo recorte é temporal e envolve o período de 1987 a 2006. Assim, o objetivo da dissertação é examinar o subsistema de governo que envolve o ICMS no Brasil no período entre 1987 e 2006. Ou seja, busca-se compreender a forma na qual as medidas que se referem a esse tributo surgem, como funcionam as arenas onde são discutidas, como são tratadas e quais os principais atores que as influenciam. O método utilizado na realização da pesquisa foi a seleção de alguns eventos importantes para o subsistema do ICMS e a descrição desses acontecimentos, de forma a se destacar como eles ocorreram, onde e quais os participantes envolvidos. Dois tipos de eventos foram tratados: episódios marcantes de guerra fiscal entre Estados federados e tentativas de alterações do sistema tributário brasileiro. Para se construir um quadro explicativo adequado acerca do subsistema de governo do ICMS, apresentou-se as teorias e modelos analíticos que fundamentaram a escolha do objeto de estudo, discorreu-se sobre as principais características do sistema tributário brasileiro, descreveu-se os eventos selecionados e, por fim, realizou-se a análise de como se estrutura o subsistema, apontando as suas especificidades, suas arenas, seus atores e sua dinâmica de atuação. _______________________________________________________________________________ ABSTRACT
The tributary subject has been one of the main themes in the Brazilian public agenda on the last years. The tax burden in Brazil has considerably increased and many reforms of the tributary system have been proposed. The subject becomes even more relevant when it is noted that these reforms were not approved and that the tributary distortions of the Brazilian system have not been reduced, jeopardizing the development of the country. This dissertation aims to treat the tributary question in Brazil under the political science optic, seeking to apply to it the analytical model of political subsystem. To accomplish that, two cutout were made in the study object. The first one refers to the choice of the Tax over the Circulation of Goods and Services (ICMS) to be examined. The second cutout is temporal and involves the period of 1987 to 2006. Then, the objective of the dissertation is to examine the political subsystem that involves the ICMS in Brazil during the period between 1987 and 2006. This study seeks to comprehend the form in which the decisions referred to this tax emerge, how the arenas where they are discussed work, how they are treated and which are the main actors influencing them. The method utilized in this inquiry was the selection of some important events to the ICMS subsystem and the description of these happenings; seeking to accentuate how they occurred, where and which were the participants involved. Two kinds of events were approached: important episodes of fiscal war between states and tentatives of alteration in the Brazilian tributary system. In order to construct an appropriate picture to explicate the political subsystem of ICMS, theories and analytical models that founded the choice of the study subject were presented, the main characteristics of the Brazilian tributary system were discussed, the selected events were described and an analysis of the structure of the subsystem were made, pointing out its specificities, its arenas, its actors and its dynamic.
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Pacheco, Filho Velocino. "A substituição tributária no ICMS /." Florianópolis, SC, 1999. http://repositorio.ufsc.br/xmlui/handle/123456789/80598.
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Dissertação (Mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas.Made available in DSpace on 2012-10-18T16:37:57Z (GMT). No. of bitstreams: 0Bitstream added on 2016-01-09T02:44:43Z : No. of bitstreams: 1 139048.pdf: 3762232 bytes, checksum: 3639acf41338453371fcd5eb119aa01e (MD5)
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Johnsson-Westerholm, Gudrun. "Lärare-elevrelation utifrån ICDP-Vägledande samspel." Thesis, Linköpings universitet, Institutionen för beteendevetenskap och lärande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-71175.
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Studien utgår från några pedagoger som gått utbildning i ICDP-Vägledande samspel, ett empatibaserat program som sätter fokus på en positiv elevsyn och samspelets betydelse dels för lärare-elevrelationen dels för elevens kunskapsutveckling. I uppsatsen undersöks hur pedagogerna beskriver ICDP och hur detta förhållningssätt tar sig uttryck i den pedagogiska vardagen. Vilka möjligheter respektive hinder de ser med ICDP. Studien baseras på observationer och på samtal med pedagogerna. Fokus i denna studie ligger på pedagogerna, deras teoretiska beskrivningar och deras ledarstil. I datainsamlingen ingår även skrivuppgifter från kursdeltagare där de delger vad ICDP-kursen givit dem. Analysmetoden i studien är fältanalys, vilket ger en möjlighet att fördjupa sig i och arbeta med förståelsen av beteenden och händelser. Mina observationer har utförts i tre klasser på olika skolor i kommunen. Eleverna har undervisats i olika ämnen och de har skiftande åldrar. Såväl föräldrar som kursdeltagare har givit sitt samtycke till att delta. Resultatet visar: att pedagogerna har en positiv syn på eleverna att de har en hög medvetenhet om samspelets betydelse att den regleringen som används är mild och det finns en strävan att visa på alternativ att de genom ICDP-kursen känner sig bekräftade i sin yrkesroll Studien visar att medvetenhetsgraden vad gäller samspel och interaktion är hög hos pedagogerna. Pedagogerna har tillägnat sig delar av ett gemensamt språk att samtala och reflektera utifrån, vilket kan stärka och skapa en bas och språket kan tolkas ge bättre förutsättningar för reflektion utifrån fler infallsvinklar. Pedagogerna uttrycker en vilja att utveckla sig själva. ICDP kan ha bidragit till detta.
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Vasconcellos, Mônica Pereira Coelho de. "ICMS: distorções e medidas de reforma." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-06022014-135007/.
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A dissertação tem por objetivo empreender uma análise, sob o ângulo jurídico, da tributação do consumo por meio do ICMS, que representa atualmente o tributo de maior arrecadação dentre tantos outros existentes em nosso país. O estudo demonstra que, rompendo com a prática comum a outros países, de atribuir a tributação sobre o consumo ao poder central, no Brasil, a competência para instituição e a capacidade para cobrança do ICMS foram alocadas às diversas unidades subnacionais integrantes da Federação, que acabou provocando graves assimetrias e distorções em nosso sistema tributário. Ademais, a estrutura consagrada constitucionalmente, chancelando a competência dos Estados da Federação relativamente ao ICMS, acirrou a guerra fiscal, praticada por meio da concessão de incentivos à margem da legislação vigente, de um lado, e, em contrapartida, a reação de alguns Estados, tão questionável quanto a própria concessão irregular de benefícios fiscais, no sentido de negar o reconhecimento do crédito de ICMS já pago em outras unidades da Federação. O estudo concentra-se, portanto, em analisar o perfil do ICMS, as limitações ao aproveitamento de crédito e a consequente guerra fiscal, para tratar da possibilidade de reforma tributária que pretende alterar significativamente a estrutura do referido imposto, a fim de permitir uma convivência equilibrada entre os Entes da Federação, a fim de garantir uma política econômica voltada para aceleração do crescimento do país.The purpose of the dissertation is the analysis, from a legal viewpoint, of tax on consumption, through Sales Tax (ICMS), which currently represents the tax which is most paid among so many others existing in our country. The study shows that, breaking with the common practice of other countries, namely, of attributing taxation on consumption to the central government, in Brazil, competence for the institution and capacity of imposing ICMs has been allocated to several sub-national units comprised in the government, which finally triggered severe asymmetries and distortions in our tax system. Moreover, the structure constitutionally acknowledged, which approves the competence of the Federal States referent to the ICMS, intensified the fiscal war, practiced by concession of incentives beyond, on the one hand, the legislation in force, and, on the other, the reaction of some States, as questionable as the irregular concession of tax benefits, in the sense of refusing to acknowledge ICMS credit already paid in other Federal States. The study is therefore focused on analyzing the ICMS features, the limitations for the offset of ICMS credits and the consequent fiscal war, in order to address the possibility of a tax reform which seeks to significantly alter the structure of aforesaid tax, in order to allow for a balanced relationship between the Federal States, so as to ensure an economic policy directed towards an upturn in the growth of the country.
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Albuquerque, Gustavo Augusto Nunes de. "O impacto da desoneração do ICMS nas exportações sobre a arrecadação do ICMS no estado do Ceará." reponame:Repositório Institucional da UFC, 2009. http://www.repositorio.ufc.br/handle/riufc/24939.
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ALBUQUERQUE, Gustavo Augusto Nunes de. O impacto da desoneração do ICMS nas exportações sobre a arrecadação do ICMS no estado do Ceará. 2009. 80 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2009.Submitted by Dioneide Barros (dioneidebarros@gmail.com) on 2017-08-22T14:35:39Z No. of bitstreams: 1 2009_dis_ganalbuquerque.pdf: 309143 bytes, checksum: 81c0720fd9e6bb15884977fa8da63dc0 (MD5)
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The exemption of the Tax Movement of Goods and Services (ICMS) on exports of primary products and semi-manufactured products introduced by Complementary Law no. 87/96, known as the Kandir Law, aimed to increase the competitiveness of Brazilian exports and therefore increase the level of growth in the gross domestic product of Brazil. For the justification of the law, the expected economic effect from the tax relief was to generate positive internal revenue tax that would compensate (or more than offset) the losses of tax revenue suffered by the state of Ceará. This study aims to quantify and analyze the loss of tax revenue incurred by the state of Ceará for the period of 1991 to 2007, assuring that the Insurance Revenue Fund, the Budget and Financial Aid were enough to satisfactorily compensate the decrease in revenue. The literature on the subject, using different methodologies, shows many differences in the levels of losses in each State and that compensation arising from the federal government has not been sufficient to offset it. This paper uses the descriptive analysis of the data and analysis of the econometric model. It was found that there was a trend in exports, especially in manufacturing, revealing that the Kandir Law did not impact the expected size. The revenue collection, however, was affected by the tariff reduction, with implications of loss to the Treasury, which were not offset by the constitutional transfers. It can be concluded that the Kandir Law had a negative impact on the collection of ICMS, not identifying a new dynamic in the exports of Ceará.
A desoneração do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) nas exportações de produtos primários e semielaborados, instituída pela Lei Complementar n°. 87/96, conhecida como Lei Kandir, teve como objetivo aumentar a competitividade das exportações brasileiras e, por conseguinte, elevar o patamar do crescimento do produto interno bruto do País. Pela justificativa da lei, com a desoneração fiscal, esperava-se efeito econômico positivo que gerasse receita tributária interna capaz de compensar (ou mais do que compensar) as perdas de arrecadação tributária sofridas pelo Ceará. Este estudo objetiva quantificar e analisar as perdas da arrecadação tributária incorridas pelo Ceará para o período 1991 a 2007, verificando se o Seguro-Receita, o Fundo Orçamentário e o Auxílio Financeiro foram suficientes para compensar satisfatoriamente o decréscimo da arrecadação. A literatura sobre o assunto, usando metodologias distintas, mostra muitas divergências quanto aos níveis de perdas em cada Estado brasileiro e que as compensações originadas no Governo Federal não têm sido suficientes para compensá-las. Este trabalho busca utilizar a estatística descritiva dos dados e a análise do modelo econométrico. Foi constatado que houve uma evolução nas exportações, notadamente nos manufaturados, revelando que a Lei Kandir não impactou na dimensão esperada. A arrecadação, no entanto, foi afetada por essa desoneração, com implicações de perdas para o erário, que não foram compensadas pelas transferências constitucionais. Conclui-se que a Lei Kandir produziu efeitos negativos sobre a arrecadação do ICMS, sem ensejar uma nova dinâmica na pauta de exportação cearense
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Swart, Claudia. "Analyse römischer Ziegel mit ICP-OES/-MS: Methodenvergleich zwischen RFA und ICP." [S.l. : s.n.], 2005. http://www.diss.fu-berlin.de/2005/100/index.html.
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Jansen, Andrew. "Laser ablation ICP spectrometry." Thesis, Sheffield Hallam University, 1998. http://shura.shu.ac.uk/19868/.
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This thesis reports investigations into laser ablation inductively coupled plasma emission spectrometry for rapid elemental analysis of a diverse range of samples: glasses, aqueous solutions, oils, coated steels and glasses, and biological samples. Bulk analysis of glasses for major, minor and trace elements is reported. Results showed that element emission responses are dependent upon laser operating conditions. With optimised operating conditions of a Q switched laser operating at 60 J for 5 s ablation time with the laser defocused by 5 mm above the sample surface. The limits of detection are in the sub ug g -1 level with precision ranging from 6.6 %RSD for a non volatile element such as boron to 23 %RSD for a volatile element silver. Although the principal aim of using aqueous multielement solutions as novel calibration standards for quantitative analysis of other liquids was not achieved, optimised laser operating parameters needed for microsampling of aqueous solutions and analytical performance data were obtained. The optimum laser operating conditions for a 20 ul sample were found to be the same as for glasses and were as follows: a Q switched laser operating at 60 J for a 5 s ablation time with the laser defocused by 5 mm above the sample surface. Transport efficiencies of approximately 30 % can be achieved, compared to < 1% by pneumatic nebulisation. Also there was no differential loss of elements by laser ablation which may occur with electrothermal vaporisation. Limits of detection were found to be in the sub ug ml -1 level. Precisions were typically between 6.6 and 12 %RSD. The main cause for lack of precision was spattering of the sample. Microsampling of oils by laser ablation proved to be an effective and accurate technique for rapid determination of element concentration without the need for sample filtration or digestion. Precision proved to be better than for aqueous solutions, typically from 3 to 7 %RSD, because of a reduction in spattering. The same optimum laser operating conditions used for aqueous solutions were identical for oils. This thesis reports the first experiments to fully utilise laser ablation as a routine method for quantitative measurement of coating depth for coated steels and glasses. It was found that the peak width at half the maximum height was proportional to the coating thickness (over a range of 1 to 10 um). With optimised laser operating conditions a depth resolution of less than 1 um was achieved. The optimum laser operating conditions were as follows: a Q switched laser ran continuously with a laser lamp energy of 60 J at 10 Hz pulse repetition rate. Finally experiments show the great potential for the use of laser ablation as a microsampling technique for microtome tissue samples. Micro depth analysis of nickel distribution in skin shows that the technique could differentiate between two skin samples with different nickel concentrations. The use of gel multielement standards as a novel calibration technique for analysis of microtome tissue samples has also been demonstrated. Optimum laser operating condition were to use a moderate laser energy of 750 V with the laser defocused 5 mm above the sample surface.
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Zavarizi, Indio Jorge. "ICM e a federação." reponame:Repositório Institucional da UFSC, 2013. https://repositorio.ufsc.br/handle/123456789/106054.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Florianópolis, 1978.Made available in DSpace on 2013-12-05T19:01:17Z (GMT). No. of bitstreams: 1 321150.pdf: 2523157 bytes, checksum: 43163964dffdbb08f3d1974e3b4fa0a1 (MD5)
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Minato, Maki. "Guerra fiscal: ICMS e o comércio eletrônico." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-18092015-140610/.
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Este trabalho tem por objetivo analisar as disputas entre os estados envolvendo a tributação pelo ICMS das operações de circulação de mercadoria contratadas pela internet. A despeito da extensa disciplina sobre o tributo na Constituição Federal de 1988, intensificam-se os conflitos entre os estados em torno do ICMS. No caso do comércio eletrônico, a internet impulsiona o aumento das operações de compra e venda realizadas de forma remota. Tendo em vista que o parâmetro de origem foi adotado pela Constituição Federal na tributação das operações interestaduais destinadas a consumidores finais não contribuintes do imposto, alguns estados sustentam que o crescimento do comércio eletrônico afeta o equilíbrio horizontal da arrecadação do ICMS. Com base nesse argumento, editaram legislações estaduais e firmaram o Protocolo ICMS nº 21/2011 para exigir a cobrança de adicional do imposto na entrada das mercadorias em seus territórios. Diante disso, em primeiro lugar, será analisado o conceito de comércio eletrônico, suas modalidades e seus modelos de negócios. Será feito também um breve exame da evolução histórica da tributação das operações de circulação de mercadoria, assim como das características do federalismo brasileiro que justificam as disputas entre os entes. Em seguida, será analisada a legitimidade dessa nova exigência tributária e a concessão de incentivos fiscais aos estabelecimentos virtuais. Por fim, serão examinadas as propostas para a solução deste conflito entre os estados.The present work has the purpose of analyzing the disputes between Brazilian states regarding the taxation of electronic trade of goods. Despite of the extensive regulation of the Value added tax on sales and services ICMS in the Federal Constitution of 1988, the conflicts between the states are still increasing. Regarding electronic commerce, the internet enhances the expressive development of transactions performed remotely. Considering that the Federal Constitution adopted the source of principle to tax interstate transactions destined to non-taxpayers, some states claim that the expansion of electronic commerce affects the horizontal balance of the collection of ICMS. Based on that, these states published laws and celebrated the ICMS Protocol n. 21/2011 to levy a tax in the entrance of goods purchased on-line. The present study will, at first, analyze the concept of electronic commerce, its modalities and business models. Then, the historical evolution of the taxation of trade of goods will be examined, as well as the characteristics of the Brazilian federalism that may justify the disputes between the states. Afterwards, the legitimacy of this new tax levy will be scrutinized, along with the fiscal incentives granted to virtual establishments. Finally, the propositions to solve this conflict between the states will be evaluated.
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Junior, Jorge Sylvio Marquezi. "Diferimento do ICMS no ordenamento jurídico brasileiro." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7059.
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Previous issue date: 2016-03-10This scientific study focuses on the legal institution of deferral and its implications for the application of the constitutional non-cumulative principle, and also on the need for prior approval by CONFAZ of legal provisions on deferral. The main purpose is to demonstrate that by analyzing the linguistic term, deferral, in São Paulo state law, we can observe different legal institutions with different legal natures. That being said, if the Federal Constitution provides for that the non-cumulative principle does not apply only in the cases of exemption and non-imposition of taxes, the deferral provisions can only prevent the use of the credit by the taxpayer, if the mentioned deferral turns out to be an exemption institute or a non-imposition one. For this demonstration, it is necessary to analyze our legal system, the rule of law, and what is done in the light of constitutional principles of citizen consent, legality, property and non-cumulative. On the basis of these assumptions, deferral is being analyzed from the perspective of the tax incidence rule and the rule that provides the right to ICMS tax credit. The demonstration that under the word deferral there are different legal institutions, and that the right to tax credit can only be denied when the institute, despite the given name, is an exemption or a non-imposition, is contrary to the opinion our higher courts, because according to the majority of the court´s decisions all that is needed is that the previous operation is subject to deferral, so that the constitutional non-cumulative principle does not apply. Finally, based on these findings, I will analyze whether the approval by CONFAZ is mandatory or not when the legal term is deferral; Moreover, I will analyze each individual case where the rule employed the term deferral in order to determine the actual institute at stake, aiming at pondering over the compliance with the constitutional principles of legality and anteriority
O presente estudo científico tem como foco o instituto jurídico do diferimento e suas implicações na aplicação do princípio constitucional da não cumulatividade, bem como analisar a necessidade da prévia aprovação pelo CONFAZ das previsões legais sobre diferimento. Pretende-se demonstrar que, analisando o vocábulo diferimento, na legislação paulista, podemos encontrar institutos jurídicos diferentes com naturezas distintas. Desta feita, se a Constituição Federal somente permite que não incida o princípio da não cumulatividade nos casos de isenção e não incidência, as disposições do ordenamento que versem sobre o diferimento, da mesma forma, somente poderão impedir o aproveitamento do crédito por quem de direito, se nominado diferimento se refletir no instituto da isenção ou não incidência. Para tal demonstração é necessária a análise do nosso ordenamento jurídico, da norma jurídica e do ciclo de positivação do direito, o que se faz à luz dos princípios constitucionais do consentimento do cidadão, legalidade, propriedade e não cumulatividade. Com base em tais premissas, é que se analisa o diferimento sob a perspectiva da regra-matriz de incidência tributária e da regra-matriz que propicia o direito ao crédito do ICMS. A demonstração de que sob o vocábulo diferimento existem diferentes institutos jurídicos e, ainda, de que o direito ao crédito do imposto somente poderá ser negado quando o instituto, apesar do nome dado, for a isenção ou não incidência, segue na mão inversa do posicionamento majoritário de nossos tribunais superiores, pois, para grande parte das decisões, basta que a operação anterior esteja sujeita ao diferimento, para que o princípio da não cumulatividade seja afastado. Por fim, com base nas assertivas acima, analisaremos a necessidade ou não de aprovação, pelo CONFAZ, da norma jurídica a ser inserida, quando o vocábulo utilizado pela legislação for diferimento, bem como, analisaremos, em cada caso em que a norma inserida se vale do vocábulo diferimento, o real instituto jurídico ali existente, a fim de ponderar sobre a observância dos princípios constitucionais da legalidade e da anterioridade
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Silva, Luiz Carlos Mello da. "ICMS, microempresa e extrafiscalidade em Santa Catarina." reponame:Repositório Institucional da UFSC, 1993. https://repositorio.ufsc.br/handle/123456789/106379.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina. Centro de Ciencias JuridicasMade available in DSpace on 2013-12-05T20:18:26Z (GMT). No. of bitstreams: 0 Previous issue date: 1993Bitstream added on 2016-01-08T18:20:19Z : No. of bitstreams: 1 93254.pdf: 7023960 bytes, checksum: f79ced74c29cf8e817fc31b49e9639a3 (MD5)
A hipótese inicial desta pesquisa é a de que a microempresa traduz-se numa base de democratização da economia, fazendo jus a um tratamento jurídico diferenciado. Dentro deste universo, propomos como problema central a resposta à indagação se o tratamento fiscal à microempresa é adequado em Santa Catarina. Procedemos a uma pesquisa bibliográfica, histórica e legislativa. A metodologia caracterizou-se por um enfoque interdisciplinar, enquanto o método privilegiou a forma dedutiva de perquirição. Dividimos a exposição em três partes. Na primeira parte , verificamos as relações históricas entre o Estado e o domínio econômico, divisando as várias formas de organização da vida econômica. Estuda-se as principais doutrinas políticas e econômicas e a ligação destas com a tributação mudancista e o Direito Econômico. Na segunda parte, perquirimos sobre o instrumental jurídico e econômico da mudança social, onde são analisadas a política econômico da mudança social, onde são analisadas a política econômica, a política fiscal, a extrafiscalidade, a função promocional do Direito, o Direito Econômico e, finalmente, a ordem econômica constitucional. Na terceira parte, iniciamos com a discussão sobre a modernidade brasileira, especialmente no que tange à relação entre o federalismo e o ajuste fiscal. Por fim, debate-se a opção pela extrafiscalidade, no que respeita à tributação do ICMS sobre a microempresa e, em específico, a adequação ou não do tratamento fiscal diferenciado oferecido aos micro-empreendimentos em Santa Catarina. Como considerações finais, observamos que a disposição constitucional de favorecimento às microempresas (CF, art. 179) é corolário da importância dos pequenos negócios, atuando estes como aparelhos de redistribuição de renda e socialização do capital, além de permitirem maior flexibilidade e extensão física do processo econômico. Confirma-se a hipótese inicial desta pesquisa, isto é, de que as microempresas representam a base da democratização da economia, fazendo aos mecanismos jurídico-econômico-políticos de incentivação. Dentre os instrumentos de tratamento diferenciado à microempresa destaca-se, em importância, a concessão de benefícios fiscais do ICMS. Em Santa Catarina, a ordem constitucional também determinou a simplificação das obrigações tributárias e a redução escalonada ou a eliminação dos tributos, de sorte a estimular os micro-empreendimentos (CESC, art. 136, VI). Desde a revogação da Lei 6569/85, em 18 de abril de 1991, Santa Catarina não possui mais um Estatuto da Microempresa, resumindo-se a legislação específica, praticamentre, à Lei 8378/91, que dispõe sobre o tratamento diferenciado e simplificado da microempresa no campo do ICMS. Ao problema central desta pesquisa, podemos responder que, embora não de todo inadequada, a sistemática de tratamento jurídico diferenciado, em Santa Catarina, poderia ser aperfeiçoada, especialmente aprovando-se um novo Estatuto da Microempresa que contemple medidas como a ampliação do limite de receita bruta, para efeito de enquadramento como microempresa, bem como opte por um escalonamento no benefício de redução do ICMS.
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Cabral, Guilherme Sanrley Ribeiro. "ICMS Ecol?gico: as unidades de conserva??o como instrumento econ?mico para gest?o ambiental municipal." UFVJM, 2018. http://acervo.ufvjm.edu.br/jspui/handle/1/1820.
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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)
Tem sido cada vez mais imposs?vel separar as an?lises ambientais das influ?ncias econ?micas. Devido a essa rela??o, instrumentos econ?micos t?m sido utilizados como ferramenta de gest?o ambiental. Alguns estados adotaram crit?rios ambientais na distribui??o dos recursos arrecadados pelo ICMS aos munic?pios, conhecidos como ICMS Ecol?gico. Para conhecer melhor o uso deste instrumento nos estados brasileiros e no munic?pio de Diamantina - Minas Gerais, foi realizado um levantamento bibliogr?fico, com base em dados p?blicos e produ??o cient?fica. Uma an?lise da legisla??o de cada estado foi realizada. Sobre Minas Gerais, foi criada uma planilha eletr?nica autom?tica que simula a potencial arrecada??o financeira de um munic?pio, em uma poss?vel cria??o ou modifica??o de uma unidade de conserva??o. Atualmente, dezessete estados brasileiros j? implementaram o ICMS Ecol?gico. Os resultados dessa pol?tica ambiental levaram ao aumento do n?mero e da qualidade das unidades de conserva??o, ? expans?o da ?rea e ao aumento da implanta??o de sistemas de saneamento ambiental. No entanto, ainda ? necess?rio gerar um modelo de distribui??o de recursos baseado nos diversos aspectos da ?rea ambiental, como gest?o e educa??o ambiental, biodiversidade e conserva??o do solo, potencial h?drico, etc. Diamantina possui sete unidades de conserva??o, que totalizam 55816,11 hectares, correspondendo a 14,34% do territ?rio. De 2005 a 2017, o munic?pio j? recebeu cerca de R $ 1.755.285,64, provenientes do subcrit?rio de conserva??o. Em 2017, a coleta m?dia mensal foi de R$ 13.663,83. Relacionando estes valores com a ?rea protegida chegasse a uma taxa de 24 centavos por hectare, o que demonstra a baixa valoriza??o dos servi?os ambientais prestados pelas ?reas protegidas. ? necess?rio alocar uma maior porcentagem de recursos do ICMS ao crit?rio ambiental, al?m de uma reformula??o no c?lculo do ?ndice de conserva??o, de forma a buscar uma melhor remunera??o dos munic?pios que conservam ?reas maiores.
Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Ci?ncia Florestal, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2018.
It has been increasingly impossible to separate environmental analyzes from economic influences. Due to this relationship, economic instruments have been used as an environmental management tool. Some states have adopted environmental criteria in the distribution of resources collected by ICMS to municipalities, known as Ecological ICMS. To better understand the use of this instrument in the Brazilian states and in the municipality of Diamantina - Minas Gerais, a bibliographic survey was carried out, based on public data and scientific production. An analysis of the legislation of each state was carried out. About Minas Gerais, an automatic spreadsheet was created that simulates the potential financial collection of a municipality, in a possible creation or modification of a conservation unit. Currently, seventeen Brazilian states have already implemented the Ecological ICMS. The results of this environmental policy led to an increase in the number and quality of conservation units, the expansion of the area and the increase in the implementation of environmental sanitation systems. However, it is still necessary to generate a resource distribution model based on the various aspects of the environmental area, such as environmental management and education, biodiversity and soil conservation, water potential, etc. Diamantina has seven conservation units, which total 55816.11 hectares, corresponding to 14.34% of the territory. From 2005 to 2017, the municipality has already received about R $ 1,755,285.64 from the conservation sub-criterion. In 2017, the average monthly collection was R $ 13,663.83. Relating these values to the protected area reached a ratio of 24 cents per hectare, which shows the low value of environmental services provided by protected areas. It is necessary to allocate a greater percentage of ICMS resources to the environmental criterion, besides a reformulation in the calculation of the conservation index, in order to seek a better remuneration of the municipalities that conserve larger areas.
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Cunha, Rose Dias. "A influência do ICMS na escolha da localização dos centros de distribuição no setor de defensivos agrícolas." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-20012009-161336/.
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Esse trabalho, pertencente à disciplina de Gestão de Operações, é um esforço no sentido de recortar a questão tributária da teoria sobre localização de centros de distribuição, e discutir esse tema sob a visão do ICMS, principal imposto brasileiro aplicado à distribuição de mercadorias. A questão tributária é um elemento usualmente citado como fator presente nas escolhas de localização de unidades produtivas e centros de distribuição. Entretanto, essa variável é ainda considerada como periférica, sendo pouco explorada em pesquisas acadêmicas relacionadas à literatura localizacional. Foram estabelecidos os objetivos de identificar a presença do ICMS nas escolhas por centros de distribuição e encontrar elementos que possam evidenciar afirmações sobre a influência desse imposto nas decisões de quatro empresas do setor de defensivos agrícolas. A metodologia empregada nesse trabalho foi a de estudo de casos múltiplos, baseado na observação e descrição de processos cronológicos de decisão reais, com o suporte de um roteiro de questões para a realização das entrevistas com os responsáveis pela gestão de distribuição A escolha do setor de defensivos deve-se à presença de fortes benefícios fiscais relativos ao ICMS, como isenção de pagamento para faturamento intra-estadual. A pesquisa conseguiu identificar a divisão dos fatores influenciadores da decisão em dois blocos, extra tributários e tributários, sendo os extra correspondentes aos fatores logísticos comumente estudados em pesquisas, como prazos de entrega, custos de transporte e armazenagem e os tributários ligados especificamente ao ICMS. Os resultados encontrados permitem dizer que o ICMS foi um fator presente em todos os processos de decisão, variando segundo as perspectivas financeiras relacionadas às perdas por créditos não aproveitados, implicações legais, vantagens competitivas de preços e custos de transações decorrentes de acordos especiais com clientes. A pesquisa aponta uma afirmação baseada em evidências encontradas nas quatro empresas estudadas de que qualquer decisão por centro de distribuição passa pela validação da área tributária. Além disso, comportamentos e aspectos técnicos semelhantes foram observados na organização e estrutura dos projetos para definir centros de distribuição. Outra importante conclusão é de que existe um grau de conhecimento e consciência comum sobre a influência desse imposto sobre as operações das empresas. Do ponto de vista acadêmico, a grande contribuição desse trabalho é a afirmação de que, dados os mecanismos de fomento, cobrança e compensações do ICMS, as empresas do setor de defensivos podem ter que adotar estratégias de localização que sobrepujam vantagens logísticas. E essa é, provavelmente, uma verdade para qualquer setor onde estejam presentes benefícios fiscais e alto valor agregado das mercadorias comercializadas. O aprofundamento sobre tais estratégias que as empresas devem adotar para lidar com o ICMS é a principal recomendação desse trabalho para futuros estudos acadêmicos.This research, which belongs to the Operations Management subject, is an effort towards investigating the tax issue, inserted in the distribution centers location theory and discussing this theme under ICMS perspective, the main tax regarding goods circulation in Brazil. The tax issue is usually mentioned as one of the aspects to be considered when choosing the localization of manufacturing units and distribution centers. However, this topic is still considered less relevant than other logistics features and therefore is not deeply studied by academic researches related to location literature. There were established the objectives of identifying the presence of ICMS on the decisions concerning distributions centers localizations and finding elements that could be evidences of affirmations regarding its influence on the decisions in four companies of crop protection products. The methodology is a multiple cases study, based on observation and description of real and chronological decision processes, supported by a script of questions to interview the responsible ones for distribution functions. The choice of the crop protection business is due to the strong existence of tax benefits on this field concerning ICMS, such as payment exemption in case of intra state distribution. It was possible to identify two groups of factors, the logistics and the tax ones, being the logistics factors frequently studied as the freight, warehousing costs and lead times issues and the tax factor associated to the specific ICMS subject. The results found allow to state that ICMS was an important variable in all decision processes assuming four perspectives: financial, related to losses due to credits not consumed; legal implications, prices competitiveness advantage and transactions costs regarding special customer agreements. Based on evidences found in the four analyzed companies, this research confirms that any location decision has to be validated by the tax management. In addition, similar behavior and technical aspects were observed on the organization and structure of projects to define distribution centers. Other important conclusion is the common conscience shared among the four companies about the ICMS influence on their operations. From an academic perspective, the main contribution of this study is the affirmation that, given the foment, charging and compensations mechanisms of the ICMS, the companies from the crop protection business analyzed might have to adopt localization strategies that overcomes the logistical advantages. And this is, probably, truth to any sector whereas tax benefits and high value commercialized goods are present. The deep study about those strategies that companies have to adopt to deal with ICMS is the main recommendation of this essay for future academic researches.
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Bianchi, Silmara Rossana. "Avaliação de estratégias analíticas para reduzir interferências em ICP-MS e ICP OES." Universidade Federal de São Carlos, 2011. https://repositorio.ufscar.br/handle/ufscar/6203.
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Previous issue date: 2011-08-05Universidade Federal de Minas Gerais
Inductively Coupled Plasma Mass Spectrometry (ICP-MS) and Inductively Coupled Plasma Optical Emission Spectrometry (ICP OES) are widely multi-element techniques used to analysis complex samples. Otherwise some aspects, such as spectral interferences and low transport efficiency due to pneumatic nebulization limit their applications. In this work the use of the collision-reaction interface (CRI) of ICP-MS in sequential extraction of the As, Cd, Cr, Cu, Pb, V and Zn in sample of soil treated with vinasse for removal of polyatomic interferences and online hydride generation using a Flow Blurring® multinebulizer for the elimination of matrix interferences and improvement of transport efficiency in determining the As, Sb, Se and Sn by ICP OES have been evaluated. In the evaluation of the CRI, it was found that the flow rates of 60 mL min-1 of H2 and 80 mL min-1 of He introduced into the skimmer cone were the flow rates that showed better efficiency in the correction of interferences and was necessary to perform the inorganic matrix matching (majoritarian elements) of the calibration curve and blanks. The sequential extraction of soil samples treated with vinasse showed that the addition this residue contributes to the increase in the concentration of Cu in exchangeable fraction. The proposed method for hydride generation uses an integrated system, in which the formation of volatile species occurs by interaction of aerosols generated by the different multinebulizer orifices in the ICP-OES spray chamber, without the need of any special system. To this end, two of the three multinebulizer orifices are used to continuously nebulize acid and reducing agent, respectively, while the third one is used to sample introduction. The system was optimized to obtain the highest sensitivity using factorial designs. Interference effects of transition metals were corrected by addition of thiourea. The accuracy of the method was verified by determination of antimony, arsenic, selenium and tin in standard reference materials.
Espectrometria de massa com plasma acoplado indutivamente (ICP-MS) e espectrometria de emissão óptica com plasma acoplado indutivamente (ICP OES) são técnicas multielementares muito usadas na análise de amostras complexas, porém aspectos como interferências espectrais e baixa eficiência de transporte devido à nebulização pneumática limitam suas aplicações. Neste trabalho foram avaliadas a utilização da interface de reação e colisão (CRI) de ICP-MS na extração sequencial de As, Cd, Cr, Cu, Pb, V e Zn em amostras de solos tratados com vinhaça para remoção das interferências poliatômicas, e geração de hidretos on line usando um multinebulizador Flow Blurring® para a eliminação de interferências de matriz e melhora da eficiência de transporte na determinação de As, Sb, Se e Sn por ICP OES. Na avaliação da CRI, verificou-se que as vazões de 60 mL min-1 de H2 e 80 mL min-1 de He introduzidos no cone skimmer foram as vazões que apresentaram melhor eficiência na correção de interferentes, e que é necessário realizar a compatibilização inorgânica (elementos majoritários) da curva de calibração e dos brancos. A extração sequencial das amostras de solo tratados com vinhaça mostrou que a adição desse resíduo contribui somente para o aumento no teor de Cu na fração trocável. O método proposto para a geração de hidretos utiliza um sistema integrado no qual a formação das espécies voláteis ocorre pela interação dos aerossóis gerados por diferentes orifícios do multinebulizador na câmara de nebulização de ICP OES, sem a necessidade de sistemas especiais. Para isso, dois dos três orifícios do multinebulizador são usados para a nebulização contínua de ácido e agente redutor, respectivamente, enquanto o terceiro é usado para a introdução da amostra. O sistema foi otimizado para obter a maior sensibilidade utilizando experimentos fatoriais. Efeitos de interferência de metais de transição foram corrigidos pela adição de tiouréia. A precisão do método foi comprovada por determinação de antimônio, arsênio, selênio e estanho em materiais de referência certificados.
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Franks, Erin. "Incentivizing Biodiversity Conservation: The Ecological ICMS in Brazil." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/377.
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This study evaluates the effectiveness of the ecological ICMS (ICMS-e) in the Brazilian Amazon, an intragovernmental transfer for incentivizing biodiversity conservation. Tax funds are passed from state governments to municipalities in proportion to the amount of protected area within their borders; biological reserves, sustainable use areas, and indigenous lands are all considered. Econometric analysis using a fixed effects model found that the policy had little positive effect on increasing protected areas compared to the significant negative influence of poor land tenure, agricultural influences, and lack of monitoring for illegal deforestation. However, the policy may increase municipal governments' acceptance of and support for protected areas, especially if combined with institutional support.
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Nelson, Daniel Earl. "Os créditos do ICMS no sistema tributário nacional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7483.
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O presente estudo analisa a previsão normativa dos créditos do contribuinte decorrentes da não-cumulatividade e da imunidade do Imposto sobre Circulação de Mercadorias e Prestação de Serviços de Transporte Intermunicipal e Interestadual e de Comunicação, bem como o tratamento dispensado pelos Tribunais Superiores sobre matéria. Embora o ICM já tenha sido previsto na EC nº 18/65, foi com a entrada em vigor da Constituição Federal, em 05 de outubro de 1988, que o tema ganhou significativo espaço no âmbito constitucional. A partir deste momento, várias discussões sobre o direito à utilização plena dos créditos de ICMS surgiram e demandaram o desenvolvimento pela doutrina e jurisprudência. Sob o aspecto infraconstitucional, dois momentos distintos marcam a evolução dos estudos. O primeiro na vigência do Convênio ICM 66/88. O segundo com a entrada em vigor da LC 87/96. As normas que prevêem o direito aos créditos de ICMS, a sua inserção no sistema jurídico brasileiro, e o estudo das decisões importantes sobre o tema são objeto desta dissertação.The purpose of this paper is to study legal aspects concerning taxcredits related to Value Added Tax - VAT (in Brazil called Imposto sobre Circulação de Mercadorias e Prestação de Serviços de Transporte Intermunicipal e Interestadual e de Comunicação- ICMS). Also, to focus on the way Superior Courts are deciding on the subject. Although brazilian VAT has been imposed since 1965, (Constitutional Amendment nº 18/65); with the new Constitution (October 5th, 1988), the subject gained constitutional importance. From then on, various discussions on the right to use the credit (fully) arrised and asked for new approaches by Courts and legal community. Under the Constitution, two different moments are approached in the study of the subject. First one, when the Agreement ICM 66/88 (Convênio 66/88) was in force. Secondly, when Statute nº 87/96 was published in September 13th, 1996. Statute nº 87/96 represents the fundamentals in terms of the brazilian - VAT. Therefore, Statutes concerning taxpayer VAT credits, it’s insertion in the brazilian Law system, and the decisions provided by the Superior Courts, are the main object of this study.
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Miguel, Carolina Romanini. "Regimes especiais de ICMS: natureza jurídica e limites." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-04092014-165654/.
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O trabalho tem por objetivo analisar em que medida o Poder Executivo está autorizado pela Constituição Federal e pela lei estadual paulista a conferir a contribuintes do Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) tratamentos tributários diferenciados, mediante a expedição de norma individual e abstrata que modifique a sua regra-matriz de incidência ou a forma de cumprimento de obrigações instrumentais. Cumpre-nos examinar a legitimidade da concessão de regime especial diante dos princípios da legalidade, igualdade e devido processo legal. Esta análise pressupõe o exercício da função administrativa discricionária quando da identificação dos casos especiais nos quais o contribuinte encontra dificuldades para cumprir com suas obrigações tributárias sem prejuízo de sua atividade econômica. A preocupação é como compatibilizar a possibilidade de modificação do tratamento tributário aplicável a este contribuinte com (i) a regra-matriz de incidência do ICMS delineada no texto constitucional e veiculada pelo Poder Legislativo estadual e (ii) a manutenção da neutralidade do Estado e das condições de livre concorrência. Buscaremos examinar em quais condições normativas poderia o Poder Executivo Estadual conceder regimes especiais consensuais de tributação pelo ICMS.The work aims to analyze to which extent the Executive Branch is authorized by the Federal Constitution and by the São Paulo State law to grant to taxpayers of the State Value Added Tax (ICMS) special tax treatments upon the issuance of an individual and abstract rule that modifies the general legal provision on the levy of this tax or that modifies how to comply with the instrumental obligations. We shall examine the lawfulness of the concession of the special tax regime in view of principles of legality, equality and due process of law. This analysis assumes the exercise of discretionary administrative function when identifying the special cases in which the taxpayer finds it difficult to meet their tax obligations without jeopardizing its economic activity. The concern is how to reconcile the possibility of modifying the tax treatment applicable to that taxpayer with (i) the general legal provision on the ICMS levy outlined in the Constitution and enacted by the state Legislative Branch and (ii) maintaining the neutrality of the state and the free competition conditions. We will seek to examine in which normative conditions the State Executive Branch could grant consensual special ICMS tax regimes.
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Júnior, Salvador Cândido Brandão. "Federalismo e ICMS: estados-membros em \"guerra fiscal\"." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-13112014-161700/.
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Diante do quadro federativo e da repartição de receitas tributárias delineadas na Constituição Federal, instalou-se no Brasil um clima de conflitos entre os Estados da Federação, utilizando-se dos tributos como instrumento. O Imposto sobre Operações Relativas à Circulação de Mercadorias e Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação, conhecido como ICMS, foi atribuído pela Constituição Federal como de competência estadual. Com o argumento de exercício de sua autonomia, os Estados passaram a utilizar este imposto em busca de um aquecimento da economia local ao conceder incentivos fiscais de forma indiscriminada e sem a devida deliberação com os demais Estados, como exige a Constituição, com o objetivo de atrair investimentos privados com vistas ao desenvolvimento. Trata-se de um tributo plurifásico e não cumulativo, com repartição da arrecadação entre os Estados em operações ou prestações interestaduais. Com isso, quaisquer medidas unilateralmente adotadas por um Estado, não terão efeitos locais, mas nacionais. Por esta razão, a Constituição imprimiu diversas limitações e princípios para o exercício desta competência. Algumas limitações, em situações específicas, foram outorgadas para regulação por Lei Complementar e Resoluções do Senado Federal, como medida de uniformização do imposto. Sendo o ICMS um imposto que impacta as relações interestaduais, já que possui alta mobilidade da base tributável, o problema que se busca investigar é se a autonomia tão defendida pelos Estados representa liberdade de ação, ou se autonomia possui um conteúdo e limitações que devem ser observadas para seu exercício. Ainda, buscase a partir da leitura do texto constitucional, se e como os Estados e Distrito Federal estão habilitados a agir para intervir na economia, induzindo os agentes econômicos a tomarem decisões desejadas pelo ente estatal e se o incentivo fiscal é um instrumento para o desenvolvimento. Se positiva a resposta, dentro de quais parâmetros. A conclusão a que se chega é que autonomia dos entes federados não é sinônimo de liberdade. Autonomia significa, juridicamente, reger-se e governar-se por leis próprias nos termos da Constituição Federal. Sofre, portanto, limitações e é preenchida em seu conteúdo pelos princípios constitucionais e as demarcações de competências. Dentro deste quadro é que a autonomia será exercida sem peias ou necessidade de aval de outro ente político. Nestes termos, especificamente para a concessão de incentivos fiscais de ICMS, a Constituição exige deliberação prévia entre Estados e Distrito Federal, na forma em que estabelecer a Lei Complementar. Portanto, o primeiro limite da autonomia dos Estados para a concessão de incentivos fiscais está condicionada a esta deliberação. Ainda, caso o objetivo do incentivo fiscal seja induzir os agentes econômicos a realizarem investimentos em seus territórios, como instrumento na busca pelo desenvolvimento, além da deliberação dos Estados, é preciso observar as regras da Ordem Econômica e as demarcações de competência regulamentar para que o incentivo fiscal possa ser concedido. Apenas dentro destas molduras que a autonomia será exercida.Considering the federalism and the distribution of sub national tax revenues outlined in the Federal Constitution, a climate of conflict between the states of the federation, using taxes as an instrument, been causing disturbances in Brazil. The Tax on Circulation of Goods and Services of Interstate and Inter municipal Transportation and Communications, known as ICMS, was assigned by the Federal Constitution as a states tax. Arguing exercise of their autonomy, states began to use this tax in search of a warming of the local economy by giving tax incentives indiscriminately and without due deliberation with the other states, as required by the Constitution, with the goal of attract private investment with a view in growth and development. It is a value-added tax levied throughout the production chain with the breakdown of revenues among states in interstate operations. Therefore, any measure adopted unilaterally by a State, will have a national effect. With this concern, the Constitution prescribes several limitations and principles to exercising this taxation. Some limitations, were granted to regulation by Complementary Law and Resolutions of the Senate, as a issue of uniformity of tax. Being the ICMS a tax that impacts interstate relations, as it has high mobility of the tax base, the problem that seeks to investigate is whether the \"autonomy\" as advocated by States represents freedom of action, or if autonomy has a content and limitations that should be observed for their exercise. Still, analyzing the Constitution, intended note whether and how States are allowed to act to interfere in the economy, inducing economic agents to make decisions desired by the government and if the ICMS incentive is an instrument for development. If the answer is positive, in which parameters. The conclusion reached is that the autonomy of the sub national governments is not synonymous of freedom. Autonomy means, legally, is govern itself by its own laws under the principles and rules of Federal Constitution. Suffering, therefore, limitations and its content is filled by the constitutional principles and competences. Within this framework is that autonomy is exercised unfettered or need for approval of another political entity. Accordingly, specifically to grant ICMS tax incentives, the Constitution requires prior resolution between States, as a condition to establish the tax benefit. Therefore, this is a limitation of the States autonomy to grant tax benefits. Still, if the purpose of the tax incentive is to induce economic agents to make investments in their territories, as an instrument in the pursuit of development, besides the deliberation of states, they must observe the rules of the Economic Order and the demarcations of regulatory rules in order to the tax incentives to be provided. Only within these frames that autonomy will be exercised.
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Fermanian, Carlos Alexandre Aguiar. "A arrecadaÃÃo do ICMS no estado do CearÃ." Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=5108.
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nÃo hÃDue to the growth of the tourism area and the searching for shore destinations with a important influence in economy, the State of Cearà is emphasized for its seeking due according to its comparative advantages and natural wealth. Among its main characteristics, the summer seazon is distinguished. Many are the reasons which brings a researcher to study the segment. It can be observed in this research that the seeking for the State of the Ceara as a destination grows proportionally. From econometrical regressions, the study analyzes the impact of the tourism in the collection of the ICMS from the State, analyzing unequals as the level of hotelkeeper occupation, tourist international demand and the tourist national demand. So this research desires to contribute in intention to make possible a directed publish-private politics to the tourist segment, believing faithfully in the natural capacity existent in the State of CearÃ.
Devido ao crescimento do setor turÃstico a procura por destinos litorÃneos com importante influÃncia na economia o Estado do Cearà destaca-se pela procura devido as suas vantagens comparativas e riquezas naturais. Dentre suas principais caracterÃsticas destaca-se o clima de verÃo. Diversas sÃo as razÃes que levam um pesquisador a estudar o segmento. Pode-se observar neste estudo que a procura pelo estado do Ceara como destino cresce em proporÃÃes. A partir de regressÃes econometricas este estudo analisa o impacto do turismo na arrecadaÃÃo do ICMS do Estado, analisando variÃveis como nÃvel de ocupaÃÃo hoteleira, demanda internacional turÃstica, demanda nacional turÃstica. Demonstrando assim a tendÃncia natural do estado no segmento turÃstico. Com isso, esta pesquisa deseja contribuir no intuito de viabilizar polÃticas pÃblico-privadas direcionadas ao segmento turÃstico, acreditando fielmente na capacidade natural existente no estado do CearÃ.
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Lima, Francisco Dorneles. "The importance of ICMS revenue in the CearÃ." Universidade Federal do CearÃ, 2010. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4718.
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nÃo hÃReported the importance of ICMS in public revenue of the State of CearÃ. Describes and analyzes the Brazilian tax dispute, explain charge, such as the main source of funds to finance public spending. Emphasizes that the state of CearÃ, most financial income defined as income derives from public tax revenues. Of that amount, representing his own effort, show that the payments arising from the ICMS accounted for more than 94%, according to notes found in the years 2007 and 2008 timeframe of the research. Points out that in the period considered, the other tax jurisdiction of the State of Cearà are very modest in terms of revenue to the Treasury, except for minor significance with respect to IPVA. Justifies the supremacy of the ICMS is a direct function of its large base, the diversity of internal and interstate rates applied and the actual structure of taxation, covering the regimes of anticipation and replacement tax. There, in recent years, increasing tax revenues in CearÃ, a fact that is due to the growth of the main economic sectors in the state and improvement of the administration and tax collecting machine. Demonstrates relative significance of ICMS for municipal budgets, since the state is constitutionally obliged to pass on to the municipalities 25% of the collected tax. It remained also substantiated the importance of the ICMS, not only by their function or tax-raising, but by a range of usefulness that it is within the various government projects, and is much used as an instrument of economic policy of the State of CearÃ.
Relata a importÃncia do ICMS na receita pÃblica do Estado do CearÃ. Descreve e analisa a contenda tributÃria brasileira, contextualizando o tributo como a fonte principal de recursos para financiar o gasto pÃblico. Enfatiza que, no Estado do CearÃ, a maior parte dos ingressos financeiros definidos como receita pÃblica decorre da arrecadaÃÃo tributÃria. Dessa quantia, representando esforÃo prÃprio, mostra que os recolhimentos advindos do ICMS correspondem a mais de 94%, conforme anotaÃÃes verificadas nos anos de 2007 e 2008, marco temporal da pesquisa. Aponta que, no perÃodo considerado, os outros tributos de competÃncia do Estado cearense sÃo muito modestos em termos de arrecadaÃÃo para o erÃrio, excetuando-se ligeira significaÃÃo com relaÃÃo ao IPVA. Justifica que a supremacia do ICMS à funÃÃo direta da sua larga base de incidÃncia, da diversidade de alÃquotas internas e interestaduais aplicadas e da prÃpria sistemÃtica de tributaÃÃo do imposto, englobando os regimes de antecipaÃÃo e substituiÃÃo tributÃrias. Verifica, nos Ãltimos anos, crescente arrecadaÃÃo tributÃria no CearÃ, fato que se deve ao crescimento dos principais segmentos econÃmicos no Estado e ao aperfeiÃoamento da gestÃo e da mÃquina arrecadadora. Demonstra relativo significado do ICMS para os orÃamentos municipais, uma vez que o Estado estÃ, constitucionalmente, obrigado a repassar Ãs municipalidades 25% da arrecadaÃÃo do imposto. Restou, tambÃm, fundamentada a importÃncia do ICMS, nÃo sà por sua funÃÃo fiscal ou de arrecadaÃÃo, mas por um leque de serventia que ele representa dentro dos diversos projetos governamentais, sendo inclusive muito utilizado como instrumento de polÃtica econÃmica do Estado do CearÃ.
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Rodrigues, Carla Regina Lohn. "A compensação de débitos de ICMS com precatórios." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8295.
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Previous issue date: 2008-08-14The present study aims to study the possibility for ICMS debt compensation via past due precatory credits which were not honored by the owning entity. This study is divided into two parts. It explores a few system categories on the first one, highlighting some constitutional principles plus it also brings the constitutional outlines of the standard rules for ICMS incidence and the principle of non-cumulativeness; further it converses about the precatories and the releasing power given to these titles by the Constitutional Amendment 30. It so remains contextualized the possibility for ICMS debt compensation with precatories. In the second part a thought is presented regarding the possibility of compensation based on self-applicability of article 78 of the Ato das Disposições Constitucionais Transitórias. Therefore the main arguments are presented for such practice, which intends to advance onto the available mechanisms of the juridical system for the liquidation of tributary obligations
O presente trabalho tem por fim estudar a possibilidade da compensação de débitos de ICMS com créditos de precatórios vencidos e não honrados pela entidade devedora. O estudo divide-se em duas partes. Na primeira, explora algumas categorias de sistema, evidenciando alguns princípios constitucionais, traz ainda os contornos constitucionais da regra-padrão de incidência do ICMS e o princípio da não-cumulatividade; ademais discorre sobre os precatórios e sobre o poder liberatório conferido a esses títulos pela Emenda Constitucional n.º 30. Resta, assim, contextualizada a possibilidade de compensação de débitos de ICMS com precatórios. Na segunda parte, é apresentada uma reflexão acerca da possibilidade dessa compensação com base na auto-aplicabilidade do artigo 78 do Ato das Disposições Constitucionais Transitórias. Assim, são apresentados os principais argumentos para tal prática, que pretende avançar nos mecanismos disponíveis no sistema jurídico para a liquidação de obrigações tributárias
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Oliveira, André Felix Ricotta de. "Regra-matriz do direito ao crédito de ICMS." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9037.
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Previous issue date: 2010-06-01The present study deals with the principle of non-cumulative tax as a guide for the tax on Circulation of Goods and Services (ICMS), on Interstate and Intercity transport services assessing its strong axiomatic content and the influence it presents on ICMS systematic. As the non-cumulative basis is dully guaranteed by the Federal Constitution, we have used the teachings by Professor Prof. Paulo de Barros Carvalho to build the headrule of being entitled to ICMS credit to organize the raw constitutional text and to propose a better understanding of the message that is present in the constitutional principle of the noncumulative tax. The head-rule of incidence in a methodological instrument that organizes the raw text of the positive law and forms a structured understanding of the rule of law, through the criteria present in the assumptions and in the consequent rule, it is a sub product of the theory of the rule of law, which brings significant outcomes to those interpreting and applying law. Thus, using the present methodical and scientific instrument, we have established not only the head-rule of the right to ICMS credit but also the head-rule of ICMS credit, which enabled to demonstrate that at different times, they lead to different legal effects, and for the first to occur, the last is essential. After building these two constitutional rules, we apply them on practical issues referring to ICMS credit so we can assess which criteria and constitutional contents have been observed and respected by the legislator and by the Tax Administration
O presente trabalho cuida do estudo do princípio da não cumulatividade como vetor do imposto sobre operações de circulação de mercadorias, sobre prestações de serviços de transportes interestadual e intermunicipal e de comunicação ICMS, verificando o seu forte conteúdo axiológico e a influência que exercer na sistemática do ICMS. Como a norma da não cumulatividade está devidamente positivada na Constituição Federal, utilizamos os ensinamentos do professor Paulo de Barros Carvalho para construir a regra-matriz do direito ao crédito do ICMS para organizar o texto bruto constitucional e propor uma melhor compreensão da mensagem presente no princípio constitucional da não cumulatividade. A regra-matriz de incidência é um instrumento metódico que organiza o texto bruto do Direito positivo e concebe uma compreensão estruturada da norma jurídica, através dos critérios presentes na hipótese e no consequente da norma, sendo um subproduto da teoria da norma jurídica, que traz significantes resultados para o interprete e para o aplicador do direito. Assim utilizando este instrumento metódico e cientifico, estabelecemos não só a regra-matriz do direito ao crédito do ICMS como também a regra-matriz do crédito do ICMS, o que nos permitiu demonstrar que ocorrem em momentos distintos, geram efeitos jurídicos diferentes, mas sendo esta ultima essencial para a incidência da primeira. Com a construção destas duas normas constitucionais, aplicamos-as sobre questões práticas referentes ao crédito de ICMS, para podermos analisar quais os critérios e conteúdos constitucionais estavam sendo observados e respeitados pelo legislador infraconstitucional e pelo fisco
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Condé, Fabiana Guimarães Dunder. "A redução da base de cálculo do ICMS." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9045.
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Previous issue date: 2010-06-09The tax levied on sales and services ICMS set forth in article 155, paragraph 2, of the Brazilian Federal Constitution is one of the most relevant taxes in Brazil on account of its high collection power. Such tax contemplates some matters subject to application; however, the common core of all of such matters is the principle of noncumulativeness, which authorizes taxpayers to use the credit of the ICMS levied on a preceding transaction in order to offset such tax in the subsequent phase. As it is a compulsory and self-applicable rule, such concept is a true guarantee of the parties against tax imposition. Nevertheless, there are exceptions. Pursuant to the Brazilian Federal Constitution, transactions which are exempt or are not subject (immune) to ICMS do not generate credit subject to offset in the following phase, and also annul the credit upon entry. The major debate lies in the fact that the reduction of the ICMS tax basis has to belong to the kind of tax exemption in order to cause the annulment of the credit upon entry. There are no doubts that it does not apply to this doctrine because in this doctrine there is no obligation of payment of the tax, whereas in that doctrine, there is such obligation. Then, what can be concluded is that there are different ways to grant tax benefits: in one way, the tax obligation remains, and this includes a reduction in the tax basis; in the other way, the tax obligation does not remain, which is an event of tax exemption. Therefore, the recent decision from the Federal Supreme Court is not lawful from a scientific standpoint inasmuch as it accepted the reduction in the tax basis as a kind of partial exemption, thereby creating a new constitutional exception to the principle of non-cumulativeness of the ICMS and violating the principle of Legal Security
O imposto incidente sobre a operação de circulação de mercadoria ICMS previsto no artigo 155, § 2º, da Constituição Federal do Brasil, é um dos tributos de maior relevância, dado o seu elevado poder arrecadador. Este imposto contempla algumas materialidades possíveis de incidência, todavia, o núcleo comum a todas elas é a não-cumulatividade do ICMS. O princípio da não-cumulatividade autoriza o contribuinte a se creditar do ICMS incidente na operação anterior, para a compensação desse tributo na etapa subsequente. Por se tratar de norma cogente e autoaplicável, tal preceito se afigura como verdadeira garantia dos sujeitos frente à imposição tributária. Entretanto, há exceções. Nos moldes da Lei Fundamental, as operações isentas ou não-sujeitas (imunes) ao ICMS não possibilitam o creditamento do imposto passível de compensação na etapa seguinte e, ainda, anulam o crédito da entrada. A grande discussão reside no fato da redução da base de cálculo do ICMS subsumir-se ou não à espécie de isenção tributária, de modo a provocar a anulação do crédito da entrada. Não há dúvida que não se amolda ao conceito de isenção tributária porque, nesta hipótese, não há a obrigação de recolhimento do tributo. Então, conclui-se pela existência de formas distintas de concessão de benefícios fiscais: numa permanece a obrigação tributária e, aqui, insere-se a redução da base de cálculo; noutra, não, hipótese de isenção tributária. Por isso, não é legítima, do ponto de vista científico, a recente decisão do Supremo Tribunal Federal que admitiu a redução da base de cálculo como espécie de isenção parcial, porquanto criou nova exceção constitucional ao princípio da nãocumulatividade do ICMS, maculando o primado da Segurança Jurídica
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Fermanian, Carlos Alexandre Aguiar. "A arrecadação do ICMS no Estado do Ceará." reponame:Repositório Institucional da UFC, 2008. http://www.repositorio.ufc.br/handle/riufc/5514.
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FERMANIAN, Carlos Alexandre Aguiar. Arrecadação do ICMS no estado do Ceará. 2008. 31f. Dissertação (mestrado profissional) - Programa de Pós Graduação em Economia, CAEN, Universidade Federal do Ceará, Fortaleza-CE, 2008.Submitted by Mônica Correia Aquino (monicacorreiaaquino@gmail.com) on 2013-08-05T21:28:29Z No. of bitstreams: 1 2008_dissert_caafermanian.pdf: 137009 bytes, checksum: d760722ea54bde2d73cfe02b5199b71e (MD5)
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Due to the growth of the tourism area and the searching for shore destinations with a important influence in economy, the State of Ceará is emphasized for its seeking due according to its comparative advantages and natural wealth. Among its main characteristics, the summer seazon is distinguished. Many are the reasons which brings a researcher to study the segment. It can be observed in this research that the seeking for the State of the Ceara as a destination grows proportionally. From econometrical regressions, the study analyzes the impact of the tourism in the collection of the ICMS from the State, analyzing unequals as the level of hotelkeeper occupation, tourist international demand and the tourist national demand. So this research desires to contribute in intention to make possible a directed publish-private politics to the tourist segment, believing faithfully in the natural capacity existent in the State of Ceará.
Devido ao crescimento do setor turístico a procura por destinos litorâneos com importante influência na economia o Estado do Ceará destaca-se pela procura devido as suas vantagens comparativas e riquezas naturais. Dentre suas principais características destaca-se o clima de verão. Diversas são as razões que levam um pesquisador a estudar o segmento. Pode-se observar neste estudo que a procura pelo estado do Ceara como destino cresce em proporções. A partir de regressões econometricas este estudo analisa o impacto do turismo na arrecadação do ICMS do Estado, analisando variáveis como nível de ocupação hoteleira, demanda internacional turística, demanda nacional turística. Demonstrando assim a tendência natural do estado no segmento turístico. Com isso, esta pesquisa deseja contribuir no intuito de viabilizar políticas público-privadas direcionadas ao segmento turístico, acreditando fielmente na capacidade natural existente no estado do Ceará.