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1
Sennoga, Edward Batte. "Essays on Tax Evasion." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/econ_diss/18.
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Essay one develops and tests a revenue-maximizing tax structure model. This model represents one of the first attempts to evaluate and compare the responsiveness of various tax instruments to tax evasion within a tax revenue maximization framework. We use data from both the OECD and East African countries and estimation is via a seemingly unrelated regression model. The GDP share of agricultural income is used as an instrument to correct for the simultaneity between tax revenue shares and tax evasion. Our findings indicate that tax evasion increases the tax authority’s reliance on consumption taxes vis-à-vis taxes on income, suggesting that diverse tax instruments respond differently to tax evasion, and as such the choice of a revenue-maximizing tax structure is influenced by the amount of revenue lost through tax evasion. Essay two analyzes the incidence of tax evasion in both the formal and informal sectors of the economy using a computable general equilibrium model. This essay incorporates the element of uncertainty in an individual’s decision to evade so as to account for the uncertainty of returns to the tax evader. We also allow for varying degrees of competi¬tion or entry across sectors in the economy to examine how much of the tax advantage is retained by the initial evaders and how much is shifted via factor and commodity price changes. Our simulation results show that the evading households’ post-evasion welfare is only 0.68-3.40 percent higher than the post-tax welfare if it had fully complied with taxes. The simulation results further reveal that the evading household keeps 77.1-83.2 percent of this initial increase in welfare, while 16.8-22.9 percent of this initial gain is competed away as a result of increased competition and entry into the informal sector. The compliant households’ welfare increases by 58.8-101.7 percent with increased competition in the informal sector. Therefore, if we construe the changes in consumer welfare as an overall indicator of the gains and/or losses from tax evasion, then the evading household only benefits marginally and this advantage diminishes with increased entry or competition in the informal sector.
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Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.
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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that the responsiveness of taxpayers in the reporting decision differs across income groups. As previously stated, in developing countries, empirical evidence on reporting decision is still very limited. For our empirical analysis, we estimate reporting income elasticity for microsimulation purposes. We use this elasticity to estimate a dynamic behavior microsimulation model. The elasticity result shows that higher-income groups are more responsive and lower-income groups are less responsive to changes in tax policy. Our empirical analysis continues with estimating differences in taxpayers’ responses to the change in tax policy. We use a modified difference-in-difference model to analyze behavioral responses of taxpayers who are highly affected by the change in marginal tax rate compared to those who are least affected. The result shows that the treatment group, who experienced larger reductions on their marginal tax rate, reported more of their income relative to the control group, whose members are least affected by the change in marginal tax rate. The last part of our empirical analysis examines the distribution of income tax burden across different income groups and examines the government's tax collection from withholding income from some proposed scenarios. We proposed several scenarios and estimated the change in income tax burden compared to that under current income tax law. We also examined the government's revenue loss by calculating the tax differences under current and proposed scenarios. The overall microsimulation results suggest that there is a trade-off between government revenue loss and the distribution of income tax burden.
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.
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Thesis (Ph. D.)--Georgia State University, 2008.Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Bhattacharya, Sandeep. "Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?" Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/60.
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The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be reduced over time. The traditional view of taxation implies that taxation imposes an excess burden and increasing most types of taxes will increase this burden. But for whom does this burden increase? Are developed countries passing on a burden to locations that are less able to shift the burden forward?
If this phenomenon of tax spillovers can be quantified, we can examine the extent and nature of shifting of the tax burden.
Using a version of the famous general equilibrium model first developed by Prof Harberger in 1962, we analyze the extent of tax spillovers in the presence of a public input in an open economy setting. We model two different taxes, the Capital Income Tax and a Consumption Tax and two different types of expenditure patterns, a government input and a transfer payment.
The dissertation answers the following research questions:
• Can the extent of tax spillovers be quantified using a general equilibrium model that is not dependent on functional forms?
• Does the extent of spillovers depend on the type of tax used?
• Does the extent of spillovers depend on the use to which the taxes are put?
• What are the policy implications?
We find that the tax cutting economy can gain from cutting a distorting tax only when the expenditure pattern is neutral, while imposing a cost to the rest of the world in terms of sources and uses of GDP. When revenues are used to provide productive public goods; neither country gains from tax cuts that lower inputs.
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Rühling, Markus. "Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2010/4210/.
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Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of the main causes why research projects, even in the same country, come to different results. This investigation is seriously questioning the often stated substitution effect based only on an analysis of aggregated data and finally rejects in the qualitative part of this research (using survey techniques) a substitution effect in the majority of the assessed municipalities.
While most theories are modeling governments as tax-maximizers (Leviathan) or as being prone to fiscal laziness, this investigation shows that mayors react to a whole set of incentives. Most mayors react rational and rather pragmatically in respect to the incentives and constraints which are established by the particular context of a municipality, the central government and their own personality/identity/interests. While the yield on property tax in Peru is low, there are no signs that increases in transfers have had, on average, a negative impact on their revenue generation. On an individual basis there exist mayors who are revenue maximizers, others who are substituting revenues and others who show apathy. Many engage in property tax.
While rural or small municipalities have limited potential, property taxes are the main revenue sources for the Peruvian urban municipalities, rising on average 10% during the last five years. The property tax in Peru accounts for less than 0.2% of GDP, which compared to the Latin American average, is extremely low. In 2002, property tax was collecting nationwide about 10% of the overall budget of local governments. In 2006, the share was closer to 6% due to windfall transfers. The property tax can enhance accountability at the local level and has important impacts on urban spatial development. It is also important considering that most charges or transfers are earmarked such that property tax yields can cover discretionary finances. The intergovernmental fiscal transfers can be described as a patchwork of political liabilities of the past rather than connected with thorough compensation or service improvement functions. The fiscal base of local governments in Peru remains small for the municipalities and the incentive structure to enhance property tax revenues is far from optimal. The central government and sector institutions, which are in the Peruvian institutional design of the property tax responsible for the enablement environment, can reinforce local tax efforts. In the past the central government permanently changed the rules of the game, giving municipalities reduced predictability of policy choices. There are no relevant signs that a stronger property tax is captured by Peruvian interest groups.
Since the central government has responsibility for tax regulation and partly valuation there has been little debate about financial issues on the local political agenda. Most council members are therefore not familiar with tax issues. If the central government did not set the tax rate and valuation then there would probably be a more vigorous public debate and an electorate that was better informed about local politics. Elected mayors (as political and administrative leaders) are not counterbalanced and held in check by an active council and/or by vigorous local political parties. Local politics are concentrated on the mayor, electoral rules, the institutional design and political culture – all of which are not helpful in increasing the degree of influence that citizens and associations have upon collective decision-making at the local level. The many alternations between democracy and autocracy have not been helpful in building strong institutions at the local level.
Property tax revenues react slowly and the institutional context matters because an effective tax system as a public good can only be created if actors have long time horizons. The property tax has a substantial revenue potential, however, since municipalities are going through a transfer bonanza, it is especially difficult to make a plea for increasing their own revenue base. Local governments should be the proponents of property tax reform, but they have, in Peru, little policy clout because the municipal associations are dispersed and there exists little relevant information concerning important local policy issues.Ob die Auswirkungen von Fiskaltransfers auf die Generierung von lokalen Steuereinnahmen positiv oder negativ sind, wird in der akademischen Literatur weiterhin offen diskutiert. Die Komplexität und Ambivalenz der Fiskalbeziehungen zwischen Gebietsköperschaften und Zentralregierung führt manchmal selbst innerhalb eines gleichen Landes zu unterschiedlichen Ergebnissen. Die hier vorliegende Untersuchung hinterfragt kritisch den oft postulierten Effekt in dem Eigeneinahmen durch Transferzahlungen substituiert werden. Während die meisten wissenschaftlichen Arbeiten Regierungen entweder als tax-maximizers (Leviathan) oder als fiscal lazy darstellen, zeigt diese Untersuchung, dass die meisten Bürgermeister spezifisch auf eine Vielzahl von Anreizen rational und pragmatisch reagieren. Obwohl die Eigeneinnahmen der Lokalregierungen in Peru generell niedrig sind, kann ein direkter Zusammenhang zwischen kontinuierlich ansteigenden Grundsteuereinnahmen und Fiskalzuweisungen eher verneint werden. Die Anreizstruktur in Peru zur Generierung von lokalen Steuereinnahmen ist hinderlich und teilweise sogar kontraproduktiv. Die Zentralregierung und gewisse Spezialinstitutionen spielen in Peru wichtige Funktionen hinsichtlich lokaler Steuergenerierung und sind mitverantwortlich für die positive Gestaltung der Anreizstruktur.
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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.
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Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.
The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities.
This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties.
Master of Science
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Birgersson, Adam. "The impact of fuel taxation in Sweden : A study on the distributional impact of fuel tax in Sweden: A regional analysis." Thesis, Linnéuniversitetet, Institutionen för nationalekonomi och statistik (NS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85496.
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The general opinion is that an increase in fuel taxation would affect the countryside of Sweden to a greater extent, than the inner-city areas of the country. The topic of fuel taxation has become widely discussed on a political level throughout Europe. This paper examines the distributional effects on taxation of fuel in Sweden, by comparing different municipalities from different regions. By using aggregated data from different sources and estimate an increase in fuel prices by 10 percent, this paper estimates the direct effects of an increase in fuel taxation. The results show that by increasing the price on fuel with 10 percent, the municipalities located in the countryside of Sweden have a higher distributional impact and a greater tax burden compared to municipalities located near larger cities. But the differences are modest, and this paper concludes that the fuel tax should be considered proportional throughout all regions of the country.
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Vasquez-Ruiz, Harold A. "A New Approach to Estimate the Incidence of the Corporate Income Tax." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/econ_diss/82.
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After Harberger published his influential paper in 1962, many authors have assessed empirically whether the incidence of the corporate income tax (CIT) falls on capital owners, consumers, or workers (Krzyzaniak and Musgrave, 1963; Gordon, 1967; Arulampalam et al., 2008). Today, there is little agreement among economists about who bears the incidence of the CIT (Gruber, 2007; Harberger, 2008a,b). The reason for the little convincing evidence is that the econometric models used in the literature ignore that the factors that motivate changes in corporate tax policy are sometimes correlated with other developments in the economy and disentangling those effects from exogenous policy changes requires tremendous effort.
Using annual information at the industry level for the United States, I propose to investigate the consequences of exogenous changes in corporate tax policy. The identification of these exogenous events follows the work of Romer and Romer (2009, 2010), who provide an extensive analysis of the U.S. federal tax legislation using narrative records from presidential speeches and congressional reports, among other documentations.
The results validate the original predictions from Harberger (1995, 2008a). That is, in the short-term, capital owners bear the full burden of the tax. Over time, however, capital owners are able to shift this burden either by raising consumers' goods prices, or decreasing workers' wages. The magnitude of these e ects depends on the degree of capital intensity as well as the access to international markets and the availability of substitutes for the industry under consideration.
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Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.
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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in previous literature wherein an increase in the corporate tax reduces the stock of capital and consequently wages. Chapter 1 estimates the direct effect using accounting data from over 55,000 companies located in nine OECD countries (1996{2003) and finds that the tax is largely shifted to the labour force. Chapter 2 shows that measured productivity of multinational firms is overestimated in low-tax countries (and vice versa), because multinationals manipulate the value of sales upwards and the costs of intermediate inputs downwards. The analysis is carried out using accounts from about 16,000 firms located in 10 OECD countries (1998{2004). The results show that a 10 percentage points cut in the statutory corporate tax rate induces multinationals to increase their measured total factor productivity by about 10 per cent. Chapter 3 investigates the effect of tax haven operations in a corporate group. Using accounting data for about 3,400 corporate groups in 15 OECD countries (2003{2007), the study finds that tax haven operations reduce the tax liabilities of multinational companies by 7.4 per cent in the long run (at the mean). Also, the ETR of a corporate group with tax haven subsidiaries is one percentage point lower than the ETR of entities without such operations. Chapter 3 also finds that the marginal ETR of companies headquartered in a jurisdiction with a territorial system is lower than the marginal ETR of companies headquartered in jurisdictions adopting a worldwide taxation system.
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Hidalgo, Vargas Machuca Raúl Antonio. "Incidence of Income Tax in the Mandate without Representation to Buy Goods." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117750.
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This article aims to determine the nature of the mandate without representation in the purchase of goods and their tax effects, so the author starts analyzing the corresponding figure of sending with and without representation, in order to understand its inner workings and confront within the tax Income. In that sense, the author believes that the president transfer of ownership is not onerous, each having different implications course within the income tax.El presente artículo tiene como objetivo determinar la naturaleza del mandato sin representación en la compra de bienes y sus efectos tributarios. Así, se parte del análisis del mandato con y sin representación, entendiendo su mecánica interna y confrontándola en relación al Impuesto a la Renta.En ese sentido, el autor considera que para el mandatario la transferencia de propiedad no resulta onerosa, teniendo cada supuesto implicancias distintas dentro del Impuesto a la Renta.
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Olds, Eric H. "Net State and Local Government Expenditure: A Better Link between Expenditure and the Tax Burden?" Fogler Library, University of Maine, 2007. http://www.library.umaine.edu/theses/pdf/OldsEH2007.pdf.
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Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.
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Ehrhart, Hélène. "Essays on tax revenue composition in developing countries." Phd thesis, Université d'Auvergne - Clermont-Ferrand I, 2011. http://tel.archives-ouvertes.fr/tel-01068978.
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This thesis focuses on the composition of tax revenue in developing countries and analyses its determinants and consequences. The first part examines the political economy factors shaping tax revenue composition, by considering the impact of elections and democratization, while the second part deals with the consequences of specific tax revenue compositions in terms of tax revenue stabilization and social welfare. Several results emerge. Elections have a significant influence on tax revenue composition since indirect tax revenues are decreased in election times (Chapter 1). These electoral manipulations are less strong in countries where democracy is well-established. Moreover, Chapter 2 found that a more democratic political regime, with strong constraints on the executive, helps to enhance domestic tax revenues that are necessary to replace the lost revenues from trade liberalization. The second part of the thesis reveals interesting results on the effects of tax revenue composition on the stabilization of tax revenue and on its social incidence. Chapter 3 highlighted the importance of finding remedies to tax revenue instability since it induces public spending instability which in turn decreases the level of public investment. A higher reliance on domestic indirect taxes in total tax revenues has been found to lead to the stabilization of tax revenue. In addition, the results of Chapter 4 showed that the value-added tax significantly reduces tax revenue instability in the developing countries where it was adopted. The social incidence of domestic indirect taxes was compared to the social incidence of tariffs in Chapter 5 and it was established that tariffs are more regressive than taxes on consumption in Burkina Faso.
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Juul, Leanne. "Timing of immovable property transactions to determine the incidence of tax in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23786.
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The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of 1937(DRA), the Sectional Titles Act 95 of 1986, the Subdivision of Agricultural Land Act 70 of 1970, the Transfer Duty Act 40 of 1949(TDA), the Value Added Tax Act 89 of 1991(VAT Act) and the Income Tax Act 58 of 1962(ITA). Apart from legislation there is also South African common law which is based on Roman-Dutch and English Law principles which also play an important role when dealing in immovable property. This dissertation focuses its review on the timing of immovable property transactions to determine the incidence of tax in South Africa and concentrates on the differences in the timing of ownership according to the ITA, VAT Act, TDA and DRA as well as common law principles. International accounting standards have been reviewed and a comparison drawn between the accounting treatment of a disposal and the tax treatment as well as a comparison drawn up between South Africa and Australia with regards to how for tax purposes the disposal of immovable property is treated. Statutory authority is necessary before taxes can be imposed and only the statute must be used in order to determine the liability for tax. Accounting or related principles are not taken into account when the tax liability is determined except in instances where the ITA specifically provides for it. The aim of this dissertation is to answer the question of whether there is a disconnect between the timing of the transfer of immovable property and the timing of the attendant taxation for the seller through analysing specifically the various Acts and laws which impact the transfer of immovable property.
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Adireksombat, Kampon. "The effects of the earned income tax credit on labor markets and individual behavior." Diss., Connect to online resource - MSU authorized users, 2008.
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Mehdi, Nigel. "The capitalisation of business rates : an empirical study of tax incidence in six London boroughs." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2658/.
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This work is concerned with tax shifting and capitalisation of recurrent taxes on immovable property, known as business rates in the United Kingdom and payable by occupiers of business property. The empirical research seeks to identify to what extent business rates are transferred into rents and thus capitalised. If the tax is capitalised, then freehold owners will bear the burden of the tax. If not, the tax may be shifted in some other way, for example, reducing the occupiers' profits or increasing the prices charged to customers. The extent of any tax shifting will be affected by the value of any benefits received by the occupier in exchange for the tax paid. Previous studies of business property tax incidence in the UK have met with mixed results and problems of poor and inadequate data have hampered research efforts. In this work particular emphasis has been given to detailed data collection, which has been carried out in the field at the property unit level and, by using this meticulous approach, it was possible to control for data issues that have confounded earlier studies. The empirical research is based on data collected for business properties in six London boroughs. Matched pair data has been collected for industrial, retail and office property. The study takes advantage of a one-off historic situation that existed before the introduction of the Uniform Business Rate in 1990. At that time, large differences in the property tax burden existed between many local authority areas and these differentials had been present for several years. The chief hypothesis predicts that property values will gradually adjust so that total occupation costs between matched pairs of properties will be equalised over time. The results of the empirical study confirm the hypothesis and show that total occupation costs do tend to be equalised in the long term. The results justify the painstaking approach to data collection that was an important part of the overall research design.
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Correia, Bernardo Adolfo. "The introduction of financial transaction tax – European Union Scope." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14789.
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Mestrado em FinançasDesde que a primeira noção sobre impostos sobre operações financeiras (IOF) foi apresentada, varias foram as vantagens e desvantagens associadas a este tipo de imposto. Com os estudos sobre as experiencias de cada país com este tipo de imposto, a ideia da sua introdução ganhou outra dinâmica. A literatura apresentada sobre a introdução de um IOF a uma grande escala, onde é considerado ao mesmo tempo diversos países pertencentes a União Europeia, é deveras escassa. Este estudo é assim inovador, na medida em que não está especificamente orientado para um só país, como é o caso dos estudos tradicionais, mas sim para diversos países pertencentes a União Europeia, tendo sempre como principal objetivo a previsão de qual será o impacto da introdução de um IOF, na perspetiva de receitas fiscais obtidas. Para efetuar este estudo, foi recolhido dados sobre variáveis económicas, financeiras e fiscais, desde Janeiro de 2011 até Dezembro de 2016. Foi efetuado um teste de hipóteses, uma Simulação de Monte Carlo e um "Value at Risk" teste. Os resultados obtidos, indicam que não existe um impacto certo a nível de carga fiscal, variando assim os resultados devido a factores externos.
Since the first concrete notion about FTT was presented, several were the pros and cons that came associated with this notion. With the study of the country experiences, the idea of introducing a FTT gained other dynamic. The literature presented about the introduction of a FTT at a wider scale, where it is consider several countries from the EU, is scarce. This study is innovative in the way that is not focused in a specific country, as it happens in traditional studies, but in several countries in EU, with the specific objective of foreseeing what should be the impact of a FTT in the field of tax revenue. To perform this study, it was collected data on specific economic, financial and tax variables, from January 2011 until December 2016, and performed a scenario hypothesis test, a Monte Carlo Simulation and a Value at Risk analysis. The results reached, showed that there is not a clear impact about the adoption of an FTT and it depends in several external factors.
info:eu-repo/semantics/publishedVersion
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Acquaro, Marcela Conde. "Regra-matriz de incidência tributária do imposto territorial rural." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9107.
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Previous issue date: 2010-06-29This paper intends to undertake a study of legal standards in our legal system take care of the rural land tax, your institution, regulation, tax collection, among other aspects. For that, at baseline, we established assumptions and concepts, for, after, we dedicate to the topic itself. We decided to make the study of the ITR through rule-array of tax incidence. Thus, we analyzed all the elements contained in the rule-array, the antecedent of its standard criteria material, temporal and spatial, while the consequent, we saw the staff and quantitative criteria. How we treat the test material, we intend to define the scope to be taken to property taxation. At the time criterion, we study the moments of occurrence of the legal fact, and, finally, on the criteria of the antecedent of the rule, we verify the criterion space and its various conflicts, what is meant by urban and rural areas, where the parameters for imposition of property tax or ITR, among other issues. Already in relation to consequent of the norm in the criteria staff, established the subject of the relationship by checking who may appear as a taxpayer's tax liability and asset. No quantitative criterion, we did extensive research to go into current discussions about the exclusions from the calculation basis permitted by law, discussions covering the delivery of the ADA - Declaratory Act Environmental wetlands by hydroelectric plants, among others. Finally, we make our conclusions as to the doctrinal or jurisprudential discussions
O presente trabalho pretende realizar um estudo das normas jurídicas vigentes em nosso sistema jurídico que cuidam do imposto territorial rural, sua instituição, regulamentação, arrecadação, dentre outros aspectos. Para tanto, no início da pesquisa, estabelecemos premissas e conceitos fundamentais, para, após, nos dedicarmos ao tema em si. Decidimos fazer o estudo do ITR por meio da regra-matriz de incidência tributária. Assim, analisamos todos os elementos contidos na regra-matriz, no antecedente da norma seus critérios material, temporal e espacial, enquanto, no consequente, vimos o critério pessoal e quantitativo. Quanto tratamos do critério material, pretendemos delimitar o âmbito que se deve ter para tributação da propriedade. No critério temporal, estudamos os momentos da ocorrência do fato jurídico, e, por fim, quanto aos critérios do antecedente da norma, verificamos o critério espacial e seus diversos conflitos, o que deve ser entendido por zona urbana e zona rural, quais os parâmetros para a tributação do IPTU ou ITR, dentre outras questões. Já no que tange ao consequente da norma no critério pessoal, estabelecemos os sujeitos da relação, verificando quem poderá figurar como sujeito passivo e ativo da obrigação tributária. No critério quantitativo, fizemos um vasto estudo para adentrarmos em discussões atuais quanto às exclusões da base de cálculo permitidas pela legislação, discussões que abrangem a entrega do ADA Ato Declaratório Ambiental, as áreas alagadas pelas usinas hidrelétricas, dentre outros. Por fim, realizamos nossas conclusões quanto às discussões doutrinarias ou jurisprudenciais
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Fogarty, Nadine (Nadine Adria) 1969. "Property tax incidence in multifamily rental housing : an analysis of the 1995 property owners and managers survey." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/66393.
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Thesis (S.M. and M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1999.Includes bibliographical references (leaves 64-65).
The property tax is a major expenditure for property owners, and a critical source of revenue for cities and towns. There are competing theories about the nature of property tax incidence in multifamily rental housing, for which empirical studies provide limited evidence. The Property Owners and Managers Survey (POMS) represents the first time information has been systematically collected about the expenses , revenues and other characteristics of multifamily rental housing in the United States. This thesis had two goals. The first was to explore the POMS data to see what information it offers about the relationship between property taxes, rents, values, and other characteristics of rental housing. The second was to evaluate the usefulness of the POMS data for estimating the incidence of the tax. A few results stand out after exploration of the POMS data. A significant share of properties reported effective tax rates well above the typical tax rate for cities and towns. These properties had more units and lower values than average, and less amenities. They were also more likely to be located in central cities in the Northeast and Midwest. Effective property tax rates for individual properties varied widely by region, and were significantly related to several key property characteristics. Analysis shows that the POMS data is not adequate to estimate the incidence of the property tax, chiefly because it does not provide enough variables to control for unit and neighborhood quality, hence differences in rents. Another significant drawback is the limited information about the location of properties. Future research might focus on finding ways to link this data with other sources of information to improve its usefulness.
by Nadine Fogarty.
S.M.and M.C.P.
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Daberkow, Kevin S. "Financing Ohio’s Public Schools through the Ohio Lottery: Quantitative and Qualitative Dimensions of the Lottery’s Tax Incidence." Ohio University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1335201752.
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Tykvartová, Romana. "Dopad zdanění různých forem odměňování zaměstnanců." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72050.
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The aim of this thesis is to analyze the tax effects of various forms of remuneration, with a focus on employee benefits. The thesis is structured into three chapters. In the first chapter there is a definition of labor law relationship, it's participants, rewards and demands that are placed on them. An extensive part describes employee benefits, it's legislative regulation, classification and trends in this area. The second chapter describes taxation of income from employment and compulsory contributions to social and health insurance systems. There is also a description of tax and contribution liability of employee benefits. The third chapter attends to the description of employee benefits in ČSOB Pojišťovna, a.s. and analyses the impact of replacement these employee benefits with monetary income by employees with different level and structure of total gross income. This replacement reduces the total net income by all employees and the specific impact depends on the factors that affect the tax burden. It is influenced by various structural elements of tax or insurance and the rations of income to which they are applied (ie exemption or taxation).
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Pfeuti, Maria de Las Mercedes. "A carga tribut??ria em uma empresa do Brasil: um estudo comparativo com uma simula????o dos tributos na Argentina." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/545.
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Previous issue date: 2014-02-02This quantitative study using a simulation seeks to compare the tax burden of a small builder in Osasco, S??o Paulo, classified as Small and Medium Enterprises (PMEs), to conclude whether the taxes that make up its tax burden could be lower case got settled in Rosario, Santa Fe province in Argentina. The country was chosen because of the participation of both the economic bloc of Southern Common Market (MERCOSUL) and its proximity. To achieve this overall objective was calculated the amount of taxes on Brazilian construction by the amount of taxes that are the documentary evidence obtained in the Income (DRE) statements for a period of 9 years. The most significant were 7 taxes: Income Tax of Corporations (IRPJ), National Social Security Institute (INSS), Tax Services of any kind (ISSQN), Social Contribution on Net Profits (CSSL), Fund for length of service (FGTS), Contribution to Social Security Financing (COFINS) and Contribution to the Social Integration Program (PIS).Relying on tax laws of Brazil and Argentina and the amount of taxes calculated, the simulation was designed such taxes if the company gather taxes from Argentina. In Brazil, the percentage of taxes calculated on the gross revenue of the company was 22,63%. With the simulation in Argentina and considering the taxes that would be levied on construction law, was obtained a total of 18,20%, a difference of 4,43 percentage point s lower if the business entity to establish itself in Argentina. The conclusion that is in Argentina there would be a 20% of decrease to the amount of taxes paid
Este estudo quantitativo utilizando-se de uma simula????o, busca comparar a carga tribut??ria de uma construtora brasileira do munic??pio de Osasco, Grande S??o Paulo, classificada como Pequena e M??dia Empresa (PME), para concluir-se os tributos que comp??em sua carga tribut??ria poderiam ser menores caso se instalasse em Ros??rio, Prov??ncia de Santa F?? na Argentina. O pa??s foi escolhido em virtude da participa????o de ambos no bloco econ??mico do Mercado Comum do Sul (MERCOSUL) e sua proximidade geogr??fica. Para atingir esse objetivo geral foi apurado o montante dos tributos incidentes na construtora brasileira por meio do montante dos tributos que s??o os dados documentais, obtidos nas Demonstra????es do Resultado do Exerc??cio (DRE) por um per??odo de 9 anos. Os mais expressivos foram 7 tributos: Imposto de Renda da Pessoa Jur??dica (IRPJ), Instituto Nacional da Seguridade Social (INSS), Imposto sobre Servi??os de qualquer natureza (ISSQN), Contribui????o Social sobre o Lucro L??quido (CSLL), Fundo de Garantia por tempo de servi??o (FGTS), Contribui????o para Financiamento da Seguridade Social (COFINS) e Contribui????o para o Programa de Integra????o Social (PIS). Baseando-se legisla????o tribut??ria do Brasil e da Argentina e o montante de tributos apurados, foi elaborada a simula????o dessa carga tribut??ria, caso a empresa recolhesse os tributos da Argentina. No Brasil, a porcentagem apurada dos tributos sobre a Receita Bruta da empresa, foi de 22,63%. Com a simula????o na Argentina e considerando-se os tributos que incidiriam legalmente na construtora, foi obtido o total de 18,20%, uma diferen??a de 4,43 pontos percentuais a menos, caso a entidade empresarial se instalasse na Argentina. Conclui-se que na Argentina haveria uma diminui????o de 20% no montante de tributos recolhidos.
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Křiklava, Eduard. "Daně ze spotřeby a tržní ceny: interakce a efekty." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76727.
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The subject of this thesis is interaction between market prices and consumption taxes. The thesis contains analysis of influence of consumption taxes on market prices of five chosen goods, monitors possible causes, observes and quantifies the amount of additionally imposed tax, which is beard by consumer or producer of the good. The analysis of consumption taxes influence on market prices is performed by methods of correlation and regression analysis. Analyzed products are petrol "natural 95" (unleaded), diesel oil, cigarettes Petra and Sparta, dark rum and beer. Prices of these goods are monitored by Czech Statistical Office. First part of this thesis contains mostly theoretical introduction and impact theory of taxes. Second part deals with particular consumption taxes and their short-term impact. The third part of this thesis contains the statistical analysis.
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Beleau, Aurélien. "Les effets macroéconomiques des réformes fiscales et la théorie postkeynésienne de l'incidence." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010099.
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Comme le souligne Michàl Kalecki, la parution de la Théorie Générale a mis en exergue l’impact de la fiscalité sur la croissance économique. La théorie générale, notamment dans le chapitre XXXVI, a mis en lumière les effets bénéfiques que la fiscalité peut avoir sur la société mais sans en développer véritablement les aspects macroéconomiques importants. C’est Kalecki (1937 ; 1944) qui a véritablement mis en avant les propriétés macroéconomiques de la fiscalité à court terme, en étudiant comment les modifications de la structure fiscale influence la redistribution et la dynamique macroéconomique. Pour autant, la question de l’incidence fiscale a été surtout traitée par le courant standard où la fiscalité est observée du point de vue de ses effets désincitatifs sur les facteurs d’offre. Ce constat n’a rien d’exceptionnel si l’on tient compte de la posture académique prise par l’économie depuis la remise en cause de l’efficacité des politiques keynésienne et du développement des idées autour des questions d’incitation au début des années 1980, notamment celles qui touchent aux comportements d’activité des individus. Il faut remonter aux années 1920 pour trouver une description analytique d’une théorie de l’incidence fiscale. À cette époque Pigou se voit poser la question suivante par un jeune mathématicien nommé Ramsey : Quelle structure de la fiscalité des biens pourrait minimiser la perte de bien être à recettes données ?No English summary available
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Zomer, Sílvia Regina. "A constituição da norma de lançamento tributário: uma análise lógico-semântica." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5816.
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Previous issue date: 2012-05-15Whereas knowledge is conditioned by the environment that informs it, the object of this study the analysis of standard tax incidence is done in the context of Positive Law, considered as the set of valid legal norms (positive) of a society, whose values had as a background it intends, at any given time and place. Part of the observation of the legal system, under the bias of the Tax Law, as a dynamic system, structured by hierarchically organized regulatory units and through the roads of incidence, of the general rules abstraction to the concreteness of the individual norms, seeks to understand how is the assessment rule, using the hermeneuticanalytical method, based on the assumptions of the logical-semantic constructivism, as a scientific method to approach the Legal system. Finally, we analyze the constitution of the assessment rule as required by the system, considering the semiotic planes, namely the syntactic, the semantic and pragmatic, as a means of interpretation and recognition of formal and material "failures" in its development
Considerando que o conhecimento está condicionado pelo meio envolvente que o informa, o objeto deste estudo a análise da norma de incidência tributária realiza-se no contexto do Direito Positivo, assim considerado o conjunto de normas jurídicas válidas (positivadas) de uma sociedade, tendo como pano de fundo os valores por ela pretendidos, em determinado tempo e lugar. Parte da observação do ordenamento jurídico, sob o viés do Direito Tributário, como um sistema dinâmico, estruturado por unidades normativas hierarquicamente organizadas e percorrendo os caminhos da incidência, da abstração das normas gerais à concretude das normas individuais, busca entender como se dá a constituição da norma de lançamento, utilizando o método analítico-hermenêutico, alicerçado nas premissas do construtivismo lógico-semântico, como um método científico de aproximação do sistema Jurídico. Ao final, se analisa a constituição da norma do segundo as exigências do sistema, considerando os planos semióticos, a saber: o sintático, o semântico e o pragmático, como forma de interpretação e reconhecimento das falhas formais e materiais na sua elaboração
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Koderová, Alena. "Modelování dopadů ekologické daňové reformy a možné směry jejího dalšího vývoje." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77039.
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The main objective of the thesis is to identify appropriate approach to evaluation of impacts of the first phase of the ecological tax reform in the Czech Republic, its consequent adaption and application for the particular purpose. The input-output analysis has been found as the most convenient solution for such a sort of analysis. The analysis has been used for the evaluation of impacts on final production prices of each NACE sector resulting from introduction of new taxes on electricity, solid fuels, natural gas and some other kinds of gases in the Czech Republic. Because of unavailability of information about the final impact of taxes on particular objects in the economy, the analysis is conducted on the basis of five incidence assumptions about the impact of taxes on distributors and customers. While the aforementioned analysis is the essential chapter of the thesis, the work starts with a theoretical introduction related to optimal tax theories and theories about possible positive effects of environmental tax implementation. Additionally, energy tax implementation in the Czech Republic and in the European Union is mentioned. Furthermore, an important starting point in finding the most convenient model was to summarize various approaches to modelling energy tax impacts on the economy. Therefore, theoretical description of particular models is provided when history of the models, type of equations and dependences in the model are described. Moreover database requirements and possibilities to use the model for another purpose are discussed. The thesis also comprises of the analysis of pros and cons and additional important characteristics of relevant models together with the summary for which purpose was the particular model used in the Czech Republic. The introduction of energy tax in the Czech republic on the final production prices was proved to be unimportant and with only exceptions (namely the sector of production and distribution of electricity, natural gas and water) an increase in final production prices does not exceed 0,2 % and for a half of all the sectors the increase does not exceed 0,1 %.
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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.
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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
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Nascimento, João Paulo Melo do. "Ativismo judicial no Sistema Tributário Nacional: interpretação do aspecto material das regras de competência." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=7906.
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O presente trabalho tem por objetivo analisar o controle judicial sobre as leis de incidência tributária, criticando a postura ativista e prestigiando a interpretação da Constituição pelo Legislativo.
Ao longo da história da jurisdição constitucional brasileira, diversos fatores contribuíram para o fortalecimento do Judiciário em relação aos demais poderes: o constitucionalismo, com o reconhecimento da força normativa da Constituição, a doutrina da tipicidade fechada em Direito Tributário, a natureza de regra definitiva das normas de repartição de competência tributária, a vagueza da linguagem constitucional, entre outros.
Como consequência, é comum que o Supremo Tribunal Federal declare a inconstitucionalidade de leis com base em concepções formadas jurisprudencialmente, como se o Sistema Tributário Nacional estivesse completamente encerrado na Constituição, e não fosse também construído pela lei.
Serão apresentadas algumas alternativas para essa postura, tais como: a teoria dos diálogos constitucionais, a autocontenção judicial, a adoção de pluralidade metodológica no lugar de critérios apriorísticos de interpretação, a adoção de conceitos constitucionais dotados de núcleos semânticos rodeados de outros possíveis conteúdos marginais, e o reconhecimento do papel criativo e decisório da discricionariedade legislativa na interpretação das normas constitucionais de competência.This workhas the intent to analyze the judicial control over the tax rules, criticizing the activism and privileging the constitucional interpretation by parlament. In brazilianconstitucional jurisdiction, several reasons increase judiciary among other powers: constitucionalism, with recognition of normative strength of constitucion, the legal type doctrine in tax law, the definite rule of tax competence, the vagueness language in constitucion, among others. Consequently, it is commom that the Supreme Court declares unconstitucionality of laws by its own concecptions, as if taxation system were completely on constitucion, and were not formed by law as well. There will be presented some alternatives for that such as: constitucional dialogues, judicial restraint, methodological plurality in spite of single criteria of interpretation, constitucionalconcepcts with semantic content surrounded by a marginal meaning, and creative role of legislative discretion in interpretation of competence rules in constitucion.
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Politi, Ricardo Batista. "Ensaios sobre política fiscal e incidência de impostos indiretos no Brasil." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8312.
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This thesis attempts to investigate two issues in Public Economics in Brazil: tax incidence and strategic tax interaction. The tax incidence issue is investigated under a tax shifting framework, in which both tax burden and tax costs pass-through are discussed. Data over Value Added Tax (VAT) for food commodities in states is collected. In the first method, results suggest that the consumer‟s share on tax burden in Brazil is around 40%. The remaining tax share is hold by firms. In the second method, results suggest that tax costs are uncompleted passed-through prices. Also, findings point out that the tax shifting parameter depends on the direction of the fiscal change, as tax rates increases affect prices in a different magnitude when compared to tax rates decreases. Moreover, strategic tax interaction is investigated in both a horizontal and a vertical tax competition framework. Horizontal tax interaction is investigated across states considering food commodities. Results indicate that tax interaction is positive but not significant. The decision to tax seems to follow states´ internal characteristics. The last method investigates vertical tax interaction for gas and cigarette in Brazil. Results suggest that states respond to federal tax changes for cigarette. On the other hand, results suggest that horizontal tax interaction is more important for gas.
Esta tese procura investigar dois aspectos de Economia do Setor Público no Brasil: incidência fiscal e interações fiscais estratégicas. O tópico de incidência tributária é investigado em um contexto de transmissão do tributo, no qual carga fiscal e efeitos dos tributos sobre os preços são discutidos. O banco de dados utilizado inclui alíquotas do tributo estadual sobre bens alimentícios. Na primeira metodologia, identifica-se que a Carga Fiscal do consumidor no Brasil para os bens analisados é ao redor de 40%. Já o percentual remanescente corresponderia a Carga Fiscal da firma. Na segunda metodologia, resultados apontam que os preços reagem de forma incompleta a mudanças das alíquotas dos tributos. Ademais, o padrão de transmissão depende da direção da mudança fiscal: acréscimos e decréscimos das alíquotas dos tributos estaduais são repassados em proporções diferentes aos preços. Adicionalmente, são investigadas interações estratégicas na definição dos tributos, entre Estados e também entre Estados e Federação. Interações horizontais são investigadas para bens alimentícios. As estimativas sugerem que as interações apresentam efeito positivo, porém insignificante nas decisões tributárias. É provável que decisões tributárias dependam de características internas dos Estados. Já o último método investiga eventual competição vertical nos tributos entre Estados e Federação para cigarros e gasolina. Os resultados indicam que interações verticais são importantes no caso do cigarro, e interações horizontais importantes para gasolina.
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Polesso, Paulo Roberto. "A escassez dos recursos hídricos na sociedade moderna contemporânea : a extrafiscalidade tributária e a otimização de seu aproveitamento." reponame:Repositório Institucional da UCS, 2017. https://repositorio.ucs.br/handle/11338/2711.
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A presente dissertação trata do estudo da situação das águas, a partir de uma análise genérica de sua disponibilidade quantitativa e qualitativa no planeta, assim como do seu comprometimento para a satisfação das necessidades humanas, dentro do modelo de sociedade hoje experimentado. O propósito é verificar a viabilidade da utilização da característica da extrafiscalidade tributária, mormente no que diz respeito ao campo de incidência do Imposto Sobre a Propriedade Predial e Territorial Urbana, como instrumento eficiente para contribuir para seu melhor e mais racional aproveitamento. Nesse contexto, a defasagem dos recursos hídricos é aqui mirada através do prisma do modelo social calcado no hiperconsumo, que fomenta políticas econômicas cegadas pela constante necessidade de crescimento e que causam um ataque desenfreado aos recursos naturais do orbe. Assim, a água e os demais bens naturais são vilipendiados pela promoção de sua utilização dentro de um modelo de consumo autofágico, que ignora o fato de que sua origem não emana de fonte cornucopiana. Na trilha proposta pela pesquisa, a análise da perspectiva da mercantilização da água, mormente pela privatização dos serviços que não garantem seu acesso aos cidadãos, demonstrou seu distanciamento da condição de bem comum da humanidade, porquanto legada sua disponibilidade àqueles com capacidade econômica para custear os preços estabelecidos pelo mercado. Por fim, a adoção de mecanismos inerentes à extrafiscalidade tributária, objeto de crescente número de propostas legislativas voltadas à criação de incentivos fiscais aos administrados que aderem a condutas que melhoram o aproveitamento e racionalizam a utilização dos recursos hídricos, apresenta-se como uma alternativa capaz de alcançar grandes êxitos.Submitted by Ana Guimarães Pereira (agpereir@ucs.br) on 2017-06-20T16:40:06Z No. of bitstreams: 1 Dissertacao Paulo Roberto Polesso.pdf: 1000871 bytes, checksum: b5fad1b0f24ee5d182c5679f704b817f (MD5)
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The present thesis studies water situation based on a generic analysis of its quantitative and qualitative availability in the planet, as well as its endangerment due to the satisfaction of human necessities, according to the model of society we have today. The objective is to verify the feasibility of the use of extrataxation, mainly in terms of the Urban Real Estate Tax, as an efficient instrument to contribute to its better and more rational use. In this context, the degradation of the water resources is studied here from the point of view of the social model, based on the hyperconsumerism, which promotes economic policies blinded by the increasing necessity of growth and causes an uncontrolled attack to the planet natural resources. In this way, water and other natural assets are vilified due to the promotion of their use inside of a model of self-destructive consumption, which ignores the fact that it does not come from a cornucopia. In this way, the analysis of the perspective of water mercantilization, mainly because of the privatization of the services which assure the citizens access to it, proved its distance from the condition of humanity common asset, since it is available to the ones who can afford the prices established by the market. Finally, the adoption of mechanisms inherited to the extrataxation, object of an increasing number of regulations proposals in terms of creating tax incentives to the ones who adhere to actions which enhance and rationalize the use of the water resources, are an alternative capable of reaching excellent results.
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AraÃjo, FÃbio Castelo Branco Ponte de. "The influence of the Cagece on the tax of incidence of illnesses of hÃdrica propagation (Viral Hepatitis) in the pertaining to the state of Cearà cities." Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1867.
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Universidade Federal do CearÃA participaÃÃo do setor saÃde em saneamento deve estar orientada para a universalizaÃÃo do atendimento, superando entraves tecnolÃgicos, polÃticos e gerenciais que tem dificultado a extensÃo dos benefÃcios Ãs populaÃÃes residentes em Ãreas rurais, municÃpios e localidades de pequeno porte. Constata-se assim, a nÃo consolidaÃÃo de direitos sociais bÃsicos de grupos vulnerÃveis e desassistidos, conformando um quadro e desigualdades sociais, pobreza e indigÃncia. Ao se abordar a relaÃÃo entre saÃde e saneamento, Ã vital inseri-la no contexto exposto da relaÃÃo saÃde e ambiente. A primeira constataÃÃo, nesse aspecto, Ã de que preocupaÃÃes sobre a relaÃÃo saÃde-saneamento estiveram, na verdade, na raiz da atual visÃo saÃde-ambiente. Foram quase exclusivamente as questÃes de saneamento, sobretudo antes da RevoluÃÃo Industrial, aquelas que historicamente caracterizaram os determinantes ambientais da saÃde. Esta correlaÃÃo entre saneamento bÃsico e saÃde, aqui representada pela Taxa de IncidÃncia de doenÃas de veiculaÃÃo hÃdrica, Hepatite Viral, foi estudada para os municÃpios do Estado do CearÃ, como uma forma e mensurar a influÃncia da operaÃÃo da Cagece na melhoria das condiÃÃes de saÃde da populaÃÃo em relaÃÃo aos municÃpios nÃo operados pela companhia.
The participation of the health sector in sanitation must be guided to the universality of the service, surnaunting technical, political and managerial enumbrances which have brought difficulties to extended the benefits to the population who live in rural areas, small counties and localities. Thus, we verify that the basic social rights of the vulnerable and abandonned groups donât consolidate, becoming for this reason in a picture of social inequalities, poverty and indigence. When we speak about the relation between health and sanitation is essential to include it in the spoken subject of the relation health and environment. The first confirmation, in this aspect, show preoccupations about the relation health-sanitation. They were certainly in the root of the actual sight health-environment. The questions about sanitation were almost exclusive, especially before the Industrial Revolution. They were that characterized historically the environment of the health. This correlation between basic sanitation and health represented here by the Tax of Incidence of tre sicknesses brought by the veiculation of the water, the Viral Hepatite, was studied by the counties of the State of CearÃ, as a way to measure the influence of the operation of the CAGECE to improve the peopleâs health conditions in relation to the counties that werenât operate by this company.
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Griz, Rodrigo Leal. "Isenção tributária: fundamentos para uma teoria do fato jurídico tributário." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5930.
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Previous issue date: 2012-08-22Conselho Nacional de Desenvolvimento Científico e Tecnológico
This dissertation has as its major intent to define tax exemptions and study its phenomenology in the Brazilian legal system. After analyzing the Brazilian Constitution and the CTN, it examines diverse theories that local and foreign doctrine have outlined in almost one century of studies of this important legal feature in tax law. Despite extensive scientific research and case law on the subject-matter, the definition of tax exemptions is yet a controversial issue. Therefore, due to this critical divergence of treatment, studies that uphold a dialectic meaning making process, so as to expose some of the approaches that would lead to a more comprehensive explanation of this institute, are of pressing importance. In this dissertation, the law is addressed from a communicational aspect and the logicsemantic constructivism method is applied whilst breaking down the law into minor structures integrated into the axiological framework of its users, aiming the establishment of the legal system. A syntactic and semantic analysis is adopted, using linguistic rules to study tax exemption, without leaving aside the important pragmatism that surrounds the law in all its facets, since it can be applied as an instrument of supervision of all inter-subjective conducts in the society. The analysis desired to be developed throughout this dissertation was to establish the relationship amongst the legal tax norm with the normative exemptions, remarkably to determine the meaning in which the term norm is used in both terms. It was highlighted that whilst the primary term means norm in the strict sense, constituted of the conditional logic structure, the subsequent is not and, as a matter of fact, does not present any autonomy as assisting in the construction of the tax hypothesis while emerging as the negative element of the category and assigning characteristics that, if present, shall not allow it to be taxable. This is due to the fact that the apparent antinomy between them can be resolved via the interpretative method, without the need of revocation. Thus, so as to study the legal fact in tax law, one must also know tax exemptions
O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica tão importante no direito tributário. Não obstante haver uma grande produção científica e jurisprudencial sobre o tema, o conceito da isenção tributária ainda está longe de ser pacífico. Em razão desta grande divergência de tratamento é de peculiar importância estudos que visem a manter um processo dialético de construção de sentido para expor algumas das formas que melhor expliquem este instituto. Nesta dissertação aborda-se o direito a partir de uma teórica comunicacional e se utiliza o método do constructivismo lógico-semântico ao empregar-se a decomposição do direito em estruturas mínimas integradas ao contexto axiológico de seus utentes com fins a constituir o sistema jurídico positivo. Adota-se uma análise linguística sintática e semântica para estudar a isenção tributária sem que se deixe de lado o importante teor pragmático que permeia o direito em todas as suas faces, porque serve de instrumento para a regulação de condutas intersubjetivas na sociedade. A análise que se dispôs a construir no decorrer deste trabalho foi estabelecer a relação da norma jurídica de tributação com a norma isentiva, principalmente para determinar em que sentido o termo norma é utilizado nestas duas locuções. Percebeu-se que enquanto a primeira é norma em sentido estrito, composta da estrutura lógica do condicional, a segunda não o é e, em verdade, não apresenta autonomia ao servir para a construção da hipótese tributária ao aparecer como elemento negativo do tipo e prescrever características que, se encontradas no evento, não autorizam a incidência da tributação. Isto porque a aparente antinomia que entre elas pode ser vista é solucionada mediante o método interpretativo sem necessidade de revogação. Para se estudar o fato jurídico tributário, portanto, deve-se também conhecer as isenções tributárias
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Arantes, Fernanda Teodoro. "ITR: análise da norma de incidência, de isenção e dos deveres instrumentais." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21713.
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Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5)Made available in DSpace on 2018-12-11T13:21:12Z (GMT). No. of bitstreams: 1 Fernanda Teodoro Arantes.pdf: 1462812 bytes, checksum: 07041a9b4e17061cfd6a3ac4ec341059 (MD5) Previous issue date: 2018-08-22
The present work intends to investigate the standard of incidence of rural territorial tax, exemption and instrumental duties. To do so, we first draw the method used for the elaboration of the work, as that of semantic logical constructivism, we establish premises and clarify fundamental concepts defining them. We address the criteria of the tax incidence rule-array, delving deeper into its general theory to apply to the construction of the rule-array of tax incidence of the rural territorial tax. When constructing this norm of behavior, we have made a split between the fiscal and extra-fiscal rules, in order to analyze carefully all its structure. We find a very complex tax, in the construction of all its criteria from the antecedent of the norm, which are: material (concept of property and rural property), spatial (between destination and location) and temporal, as well as (passive and active) (quantitative or not) and quantitative (exemption, non-incidence, principle of contributory capacity, isonomy, non-confiscation). The division of the norm of behavior allowed us to verify the strict relation of the extrafiscal tax rate with the materiality that authorizes it, what is the exercise of the social function. The analysis of the exemption rules led us to also investigate the institute of non-incidence and its application in this tax, as well as to observe its structure as a standard of structure. The duties of presenting the ADA, CAR, and registering the legal reserve in enrollment, instigated us to classify them as instrumental duties of the exemption rules, which had repercussions in the analysis of the imposed sanction. We conclude with the analysis of some practical cases, such as the incidence of ITR in the areas of mineral exploration, landfill and embargoed for any activity by competent agent. To conclude we made our final considerations exploring the main constructions realized on the subject
O presente trabalho foi realizado com intuito de investigar a norma de incidência do imposto territorial rural, de isenção e dos deveres instrumentais. Primeiramente foi traçado o método utilizado para a elaboração do trabalho – o constructivismo-lógico semântico – firmadas premissas e esclarecidos conceitos fundamentais. Foram abordados os critérios da regra-matriz de incidência tributária, com aprofundamento na sua teoria geral para aplicação à construção da regra-matriz de incidência tributária do imposto territorial rural. Quando da construção dessa norma de comportamento, foi feita uma cisão entre a norma fiscal e extrafiscal pra a análise cuidadosa de toda sua estrutura. Ao longo da pesquisa, foi descoberto um tributo muito complexo, na construção de todos os seus critérios, desde os do antecedente da norma, quais sejam: material (conceito de propriedade e de imóvel rural), espacial (entre a destinação e a localização) e temporal, como também os do consequente da norma: pessoal (sujeição passiva e ativa (parafiscalidade ou não) e quantitativo (isenção, não incidência, princípio da capacidade contributiva, isonomia, não confisco). A cisão da norma de comportamento permitiu verificar a estrita relação da alíquota extrafiscal com a materialidade que lhe autoriza, qual seja o exercício da função social. A análise das normas de isenção levou a pesquisa a investigar também o instituto da não incidência e sua aplicação neste imposto, além de observar sua estrutura como norma de estrutura. Os deveres da apresentação do ADA, CAR, e averbação da reserva legal na matrícula, instigou esta investigação a classificá-los como deveres instrumentais das normas isentivas, o que repercutiu na análise da sanção imposta. Ao final, são analisados alguns casos práticos, como a incidência do ITR nas áreas de exploração mineral, de aterro sanitário e embargadas para qualquer atividade por agente competente. Para concluir, a dissertação traz nossas considerações finais explorando as principais construções realizadas sobre o tema
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Pinho, João Ricardo Dias de. "Negócio jurídico e a incidência tributária." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7058.
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Previous issue date: 2016-03-10We strive, in this thesis, to the study of juridical business in the tax incidence context. In addition, we had as background the tax planning theme. In a way that, juridical business topics, analyzed throughout the work, are those which matter the most to tax incidence, as considered from a survey with the judged of the Tax Revenue Management Board CARF, regarding the unlawfulness of tax planning. We used as premises some lessons from semantic constructivism-logical theory, speech acts, intentionality and macro action
Dedicamo-nos, nesta tese, ao estudo do negócio jurídico no contexto da incidência tributária. E tivemos por pano de fundo o tema do planejamento tributário. De maneira que, os tópicos do negócio jurídico, analisados no trabalho, são aqueles que mais importam à incidência tributária, assim considerados a partir de um levantamento dos julgados do Conselho Administrativo de Recursos Fiscais CARF, sobre a ilicitude do planejamento tributário. Utilizamos como premissas algumas lições da teoria do construtivismo-lógico semântico, dos atos de fala, da intencionalidade e da macro ação
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Dacomo, Natalia De Nardi. "O critério material da hipótese de incidência do imposto sobre serviços." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/7370.
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Previous issue date: 2005-04-11The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03.
O presente trabalho tem por objetivo construir o sentido e o alcance do critério material da hipótese de incidência do imposto sobre serviços, estabelecido pela norma de competência constitucional, cotejando o conceito de prestação de serviços e a legislação infraconstitucional. Convém ressaltar que o critério material da hipótese de incidência do imposto sobre serviços envolve tanto o conceito de prestação de serviços quanto a função da lista de serviços e que ambos têm sido objeto de polêmica entre a doutrina jurídica e a jurisprudência. Em vista disso propomos a adoção de um novo conceito de prestação de serviço: o lógico semântico, segundo o qual prestar serviços é a relação jurídica que tem como objeto a ação ou o efeito de servir, propiciar, dar, conceder, dispensar, dar de si algo em forma de atividade, executar trabalho intelectual ou obra material. Quanto à lista de serviços, elaboramos o entendimento de que sua função é a de estabelecer os critérios para que os eventos do mundo real possam ser identificados pelos operadores do direito como fatos jurídicos. Na medida em que compõe a hipótese de incidência de uma norma geral e abstrata, a lista descreve critérios para identificação de um fato, ou seja, é conotativa. Para que a tarefa proposta pudesse ser realizada de modo científico, partimos da análise das categorias gerais do direito, estipulando o entendimento sobre temas relevantes para a investigação como os conceitos de Ciência do Direito, direito positivo, sistema jurídico, norma jurídica e incidência tributária. Elegemos a semiótica como instrumental teórico para realizar a análise lógico-semântica e pragmática do conceito de prestação de serviços, da função da lista de serviços e dos itens descritos por essa lista. Finalmente, estabelecemos o critério material da hipótese de incidência tributária como sendo a relação jurídica de prestar serviços descrita pela lista de serviços introduzida no ordenamento
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Wang, Xiaojin. "ESSAYS ON AGRICULTURAL MARKET AND POLICIES: IMPORTED SHRIMP, ORGANIC COFFEE, AND CIGARETTES IN THE UNITED STATES." UKnowledge, 2016. http://uknowledge.uky.edu/agecon_etds/41.
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This dissertation focuses on topics in areas of agricultural and food policy, international trade, agricultural markets and marketing. The dissertation is structured as three papers. The first paper, Chapter 1, evaluates the impact of agricultural trade policies. Imported shrimp, which comprises nearly ninety percent of all United States shrimp consumption, have become the subject of antidumping and countervailing duty investigations in the past decade. I estimate the import demand for shrimp in the United States from 1999-2014, using the Barten’s synthetic model. I test the hypothesis of possible structural breaks in the import demand introduced by various trade policies: antidumping/countervailing duty investigations and impositions, and import refusals due to safety and environmental issues. Results show that these import-restricting policies have significant effects on the import shrimp demand, indicating that the omission of them would lead to biased estimates.
Chapter 2, the second paper, examines how the burden of state cigarette tax is divided between producers/retailers and consumers, by using the Nielsen store-level scanner data on cigarette prices from convenience stores over the period 2011–2012. Cigarette taxes were found more than fully passed through to retail prices on average, suggesting consumers pay excess burden and market power exists in the cigarette industry. Utilizing information on the attributes of cigarette products, we demonstrated that tax incidence varied by brand and package size: pass-through rates for premium brands and carton-packaged cigarettes are higher than those for discount brands and cigarettes in packs, respectively, indicating possibilities of different demand elasticities across product tiers.
Chapter 3, the third paper, focuses on identifying the demographic characteristics of households buying organic coffee, by examining the factors that influence the probability that a consumer will buy organic coffee, and which factors affect the amount organic coffee purchased. Using nationally representative household level data from 55,470 households over the period of 2011 to 2013 (Nielsen Homescan), and a censored demand model, we find that economic and demographic factors play a crucial role in the household choice of purchasing organic coffee. Furthermore, households are less sensitive to own-price changes in the case of organic coffee versus conventional coffee.
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Fortes, Mauricio Cezar Araújo. "A regra-matriz de incidência do imposto sobre serviços de qualquer natureza." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20102011-140628/.
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A descrição do sistema tributário é potencializada com a adoção do modelo teórico da regra-matriz de incidência, que estabelece a estrutura lógica das normas que regulem a incidência tributária, decompondo-as em cinco critérios: material, temporal, espacial, quantitativo e pessoal. O presente estudo tem por objetivo a determinação dos critérios da regra-matriz de incidência do Imposto Sobre Serviços. O primeiro capítulo firma os pressupostos teóricos e principais pontos de partida do estudo, estabelecendo a relação entre Direito, linguagem, interpretação e incidência tributária. Do segundo ao quarto capítulos dedicamo-nos à determinação dos critérios material, temporal e espacial do ISS, especialmente no tocante à definição do alcance e sentido do termo serviço e dos casos em que a incidência do ISS possa gerar conflitos de competência. No quinto e sexto capítulos são analisados os critérios quantitativo e pessoal do imposto, estabelecendo suas alíquota e base de cálculo, bem como seus sujeitos ativo e passivo.The description of the tax system is potentized by the adoption of the incidence matrix-rule model, which establishes the logical structure of norms that regulate the tax incidence, decomposing them on five criteria: material, spatial, temporal, quantitative and personal. This study aims at determining the criteria of the Brazilian Municipal Services Tax (ISS) incidence matrix-rule. The first chapter settles the theoretical assumptions and the main starting points, establishing the relation between Law, language, interpretation and tax incidence. From the second to the forth chapters we dedicate to determine the material, temporal and spatial criteria of ISS, concentrating on the definition of the term \"service\" and on cases where the incidence of ISS may generate jurisdiction conflicts. On the fifth and the sixth chapters the quantitative and personal criteria are analyzed, in order to establishing the ISSs rate and tax basis, as well as its active and passive subjects.
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Macedo, José Alberto Oliveira. "ITBI: aspectos constitucionais e infraconstitucionais." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11112011-114342/.
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O propósito deste trabalho é apresentar as questões doutrinárias relevantes que envolvem o imposto sobre a transmissão inter vivos, a qualquer título, por ato oneroso, de bens imóveis, por natureza ou acessão física, e de direitos reais sobre imóveis, exceto os de garantia, bem como cessão de direitos a sua aquisição (ITBI), no âmbito constitucional, da lei complementar tributária e da lei ordinária. Para tal desiderato, no primeiro capítulo, foram abordados o tema da linguagem e sua importância para o estudo do direito, a metodologia adotada, com as categorias da semiótica, bem como o relacionamento entre as normas jurídicas de direito tributário e as de direito privado. No segundo capítulo, tratou-se da distinção entre o texto escrito e a significação que dele se obtém, assim como da construção do sentido da norma jurídica, de sua estrutura e das distinções entre sistema do direito positivo, sistema normativo e ordenamento jurídico. A essência do terceiro capítulo foi o estudo do conceito de imunidade tributária e uma primeira aproximação das materialidades das imunidades específicas do ITBI. No quarto capítulo, nós examinamos as questões relevantes sobre o ITBI e a lei complementar. Nesse estudo tratou-se do enquadramento dos Municípios no sistema federativo, da lei complementar tributária e sua importância para a estabilidade do pacto federativo e da regulamentação da imunidade condicionada do ITBI, prevista no artigo 156, §2º, I, da Constituição de 1988. No quinto capítulo, abordaram-se todas as questões relevantes do ITBI nos critérios da regra-matriz de incidência tributária, e os critérios materiais possíveis do ITBI a partir da Constituição. No critério temporal, as possibilidades de adiantamento do momento da incidência do ITBI. No critério espacial, o local onde se pode considerar ocorrida a transmissão do bem imóvel. No critério pessoal, as possibilidades de contribuintes e a responsabilidade tributária dos tabeliães e oficiais de registro de imóveis. No critério quantitativo, a base de cálculo do ITBI com suas possibilidades: preço, valor venal no IPTU e valor de mercado, sua determinação nos casos de permuta de imóveis e de partilha de bens, bem como sua redução na transmissão de direitos reais menores que o direito de propriedade.The purpose of this work is to present the relevant doctrinaire questions about the tax on inter vivos transfer, on any account, by onerous acts, of real property, by nature or physical accession, and of real rights to property, except for real security, as well as the assignment of rights to the purchase therof (ITBI), in a constitutional, supplementary law and ordinary law scope. For this goal, in the first chapter, were broached the language subject and its importance to law studies, the choosen methodology, including semiotics cathegories, as well as the relationship between tax law rules and civil law rules. In the second chapter, we broached the difference between in writing text and the meaning that we obtain from it, as well as the rule sense formation, its structure and the differences between positive law, normative system and juridical ordainment. The essence of the third chapter was the study of the constitutional exemption and a first approach on ITBI specific constitutional exemption materialities. In the fourth chapter, we examined the relevant issues on ITBI and supplementary law. On this study we dealt with the fitting of municipalities in the federative system subject, the supplementary law and its importance on federative alliance juridical safety, the regulation of the ITBI constitutional conditioned exemption, ruled on article 156, paragraph 2, I, Constitution of 1988. In the fifth chapter, we broached all the relevant ITBI issues on the tax incidence matrix rule and the possible ITBI material criterion on a constitutional basis. In the temporal criterion, the possibilities of anticipation of the ITBI incidence instant. In the spatial criterion, the place where it can be considered occurred the transfer of real property. In the personal criterion, the possibilities of taxpayer choices and the notary public and real property register office tax answerableness. In the quantitative criterion, ITBI tax basis possibilities: fixed price, tax on urban buildings and urban land property basis and market price, and its settling in real property exchange and real estate apportionment cases, as well as its reduction in transfer of real rights to property lesser than real property.
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Prado, Clayton Eduardo. "O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescrição." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/7711.
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Previous issue date: 2007-10-25The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM
O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração
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Rodrigues, Maurício Pallotta. "Os efeitos fiscais e previdenciários da sentença trabalhista." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2138/tde-11042016-132435/.
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Pretende-se com o presente trabalho de pesquisa abordar, do ponto de vista teórico, as especificidades da execução ex officio das contribuições sociais no âmbito trabalhista. A problemática gira em torno da natureza jurídica da contribuição social e do procedimento sui generis de execução na justiça do trabalho. A natureza tributária impõe uma série de implicações que devem ser enfrentadas pelo operador do direito, principalmente no que pertine as normas aplicáveis na constituição e exigência do crédito tributário. O objeto do trabalho consistirá na análise do procedimento de execução que deve ser adotado, visando o respeito dos demais institutos vinculados à execução tributária, inclusive, a prescrição e a decadência. Serão identificadas as peculiaridades desta competência concorrente, incluída a questão da possibilidade de utilização de períodos cujo vínculo tenha sido reconhecido por sentença trabalhista, para fins de obtenção de benefícios previdenciários.The present research intends to approach, from a theoretical point of view, the specific ex officio implementation of social security contributions. The issue revolves around the legal nature of social security contribution and the sui generis execution procedure in the labour courts. The nature of this tax (contribution to social security) imposes a number of implications that must be addressed by the legal practitioner, especially as it pertains to the rules in the constitution and requirements of taxes owning. The objective of the study will be the analysis of the execution procedure to be adopted for compliance with other laws, rules, or regulations relating to tax enforcement, including any statutes of limitation. The peculiarities of this concurrent jurisdiction will be identified, including the question of whether retroactive decisions of labor tribunals can be used to obtain social security benefits.
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Rego, Arthur Paiva Monteiro. "Fundamentos constitucionais da sujeição passiva tributária." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6786.
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Previous issue date: 2015-05-11Conselho Nacional de Desenvolvimento Científico e Tecnológico
This dissertation investigates the personal criteria of the rule tax incidence matrix from the Constitution. As preliminary aspects for theme development, philosophy of language concepts were brought forward to explain the construction of knowledge, and how to get to the crucial point of law, the rule of law. From an analytical and hermeneutical method, the structure of the rule of law was analyzed, using the lessons of Paulo de Barros Carvalho, with regard to the rule array of tax incidence, focusing on the legal relationship, precisely on personal criteria. Thus, a study was done on the tax liability, tax constitutional principles and of its relationship with personal criteria. Finally, we tried to show that there is a "constitutional recipient tribute" from the examination of the materiality of taxes put in the Constitution
Esta dissertação buscou investigar o critério pessoal da regra-matriz de incidência tributária a partir da Constituição da República. Como aspectos preliminares para desenvolvimento do tema, foram trazidas noções da filosofia da linguagem, na tentativa de explicar a construção do conhecimento, sendo forma de se chegar ao elemento basilar do Direito a norma jurídica. A partir de um método analítico e hermenêutico, foi analisada a estrutura da norma jurídica, utilizando-se das lições de Paulo de Barros Carvalho, no que se refere à regra-matriz de incidência tributária, focando na relação jurídica, mais precisamente no critério pessoal. Assim, foi feito um estudo sobre a obrigação tributária, os princípios constitucionais tributários e qual a relação deste com o critério pessoal. Por fim, tentou-se demonstrar que há um destinatário constitucional do tributo a partir do exame das materialidades dos tributos postas na Constituição
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Coutinho, Neto Francisco Leocádio Ribeiro. "A incidência da Norma Sancionatória: estudo sobre a incidência das Normas Sancionatórias Tributárias e das Normas Penais Tributárias." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6788.
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Previous issue date: 2015-05-11Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The ultimate aim is to investigate the incidence of the penal provisions within the postulates of the Logical-Semantic Constructivism and identify the problems faced in their positivization cycle. It elucidates the concept of law and the Theory of Legal Rule as well as the meanings of the term sanction and its relationship with the coercivity and duress. By examining the tax and criminal penalties tax system in its generality, it has find a vicious cycle, a systemic problem, a real distortion of the penalty rule caused by many factors, such as fines under unpayable percentage, the need for discussion in the administrative and judicial fields, necessary editing laws that grant fines amnesty, construction flaws of the criminal legal facts and inefficient tax crimes. The fines amnesty and suspension or the extinguishment of the punishability in tax crimes removes a fragment of the structure of the complete legal norm, withdraws the coercivity. It discusses the penalty in order to organize the sanctioning legal system, contributing to a better syntactic, semantic and pragmatic construction of sanctions, that is, the effective penal provition guarantees the values safeguarded by society
O grande objetivo é investigar a incidência da norma sancionatória dentro dos pressupostos do Constructivismo Lógico-Semântico e identificar os problemas enfrentados no seu ciclo de positivação. Elucida-se o conceito de Direito e a Teoria da Norma Jurídica, bem como as acepções do termo sanção e sua relação com a coercitividade e a coação. Ao examinar o sistema sancionatório tributário e penal tributário em sua generalidade, encontrou-se um ciclo vicioso, um problema sistêmico, uma verdadeira desnaturação da norma sancionatória causada por diversos fatores, tais como: multas em percentuais impagáveis, a necessidade de discussão em âmbito administrativo e judicial, necessária edição de leis que anistiem as multas, falhas na construção dos fatos jurídicos penais e crimes contra a ordem tributária ineficazes. A anistia de multas e a suspensão ou extinção da punibilidade nos crimes tributários retiram fragmentam a estrutura da norma jurídica completa, retira-se a coercibilidade. Discute-se a sanção com o fito de organizar o sistema jurídico sancionatório, contribuindo para uma melhor construção sintática, semântica e pragmática das sanções, ou seja, que a norma sancionatória eficaz garanta os valores resguardados pela sociedade
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Madriaga, Bravo Daniela, and Blomqvist Matilda Hedman. "Momsigt gott! : En undersökning av de nuvarande effekterna av den sänkta restaurangmomsen." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17113.
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När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras. Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat. Faktorer som kan vara av betydelse över hur restauranger agerar är företagets storlek och form samt hur konkurrenterna i dess omgivning agerar.When the Swedish government decided to cut the restaurant VAT January 1st, 2012, was made for the purpose of encouraging the restaurant industry. In turn, the restaurants would choose to lower the prices of meals, hire new employees and eliminate illegal work. When VAT is lowered it releases capital, an additional financial fund. For the restaurants it’s an asset, which they can determine how it should be allocated. This study aims to determine the effects of VAT reduction on the industry and how restaurant owners have chosen to make with the additional funds. The material has been obtained by conducting a survey with restaurant owners, interviewing the restaurant union and the industry association Visita. With starting points in economic theories and previous studies on other VAT reductions, the study shows that restaurant owners have chosen to use the economic funds to create new jobs, lowering meal prices, renovations or to improve profit margins. This indicates that there is dispersion among the opportunities restaurant owners have chosen. Elements that could have importance in the actions of restaurant, is the size and form of the business, and the performance of the competition nearby.
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ALVES, ANTONIO AUGUSTO BONA. "THE CONSTITUTIONALITY REVIEW OF TRIBUTARY MATRIX RULE INCIDENCE: THE STJ UNDERSTANDING ABOUT THE EFFECTS OF UNCONSTITUTIONALITY DECLARED BY THE SUPREME COURT AND THE (IM)POSSIBILITY TO REOPENING THE TIME FOR RECOVERY TAX OVERPAYMENT." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2014. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=24979@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROO presente trabalho de dissertação tem como objetivo a compreensão do Controle Abstrato e Concentrado de Constitucionalidade, exercido pelo Supremo Tribunal Federal via ADI e ADC, sobre a Regra Matriz de Incidência Tributária, enquanto norma geral e abstrata, bem como os efeitos deste tipo de tutela constitucional sobre as relações jurídico-tributárias fundadas na norma tributária objeto de controle. Mais especificamente, tratar-se-á da influência das decisões de mérito que declaram a inconstitucionalidade da RMIT em sede de ADI e ADC, sobre a desconstituição dos respectivos créditos tributários via Ação de Repetição de Indébito Tributário. Para tanto faz-se necessária uma compreensão, sob o ponto de vista da teoria normativa, dos efeitos das normas de nulidade no tempo.
This dissertation aims at understanding the Abstract and Concentrate Constitutionality Review performed by the Supreme Court in DAU (Direct Action of Unconstitutionality) and DAC (Declaratory Action of Constitutionality) over the Matrix Rule Incidence (MRI), as a general e abstract legal norm, as well, this kind of Judicial Review effects over tax legal relationships founded by the norm under judicial control. Specifying, it ll deal the influences of unconstitutionality declaration decisions over the MRI in DAU and DAC, and how it reflects over the tax credits deconstitutions by the Restitution of Overpaid Tax action. For this purpose it is necessary to understand, supported by the norm theory, the effects of the rules of invalidity over the time.
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Fudo, Patrícia. "Destinação das receitas das contribuições: efeitos na relação jurídico-tributária." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8309.
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Previous issue date: 2008-09-22The present work aims the study of the tax species denominated contributions, particularly related to the effects of the effective destination of the product of its collection in the juridical relationship established between the Tax collection and the taxpayer. Then, we try to define the constitutional juridical system applicable to the special contributions, through the classification of the tax species, in agreement with criteria of pertinence present in the Federal Constitution, as well as with the sub classification of such tribute species, according to the destination of the income coming from its collection. In the analysis of the legal procedure with which the destination of the tax incomes is accomplished, the work will contemplate a study concerning the budget laws, defining which is the capable normative species for such desideratum, in order to analyzing eventual effects that such a legal diploma produces in the juridical relationship of tax nature. This way, we try to verify if the deviation in the destination of the collection product coming from the special contributions has the privilege of irradiating effects in the Rule of Tax Incidence and / or in the juridical relationship which involves the tribute. Finally, this work intends to make analysis about the forms of constitutionality and legality control of the budget laws, referring to the theme of the contributions incomes destination
O presente trabalho tem por escopo o estudo da espécie tributária denominada contribuições, particularmente quanto aos efeitos da destinação efetiva do produto de sua arrecadação na relação jurídica estabelecida entre o Fisco e o contribuinte. Para tanto, busca-se definir o regime jurídico constitucional aplicável às contribuições especiais, através da classificação das espécies tributárias, de acordo com critérios de pertinencialidade presentes na Constituição Federal, bem como com a subclassificação dessa espécie de tributo, de acordo com a destinação da receita advinda de sua arrecadação. Na análise do procedimento legal com que se perfaz a destinação das receitas tributárias, o trabalho abordará um estudo acerca das leis orçamentárias, definindo qual a espécie normativa apta para tal desiderato, com a finalidade de analisar eventuais efeitos que referido diploma legal surte na relação jurídica de cunho tributário. Desse modo, busca-se verificar se o desvio na destinação do produto de arrecadação advindo das contribuições especiais tem o condão de irradiar efeitos na Regra-Matriz de Incidência Tributária e / ou na relação jurídica que envolve o tributo. Por fim, pretende-se efetuar análise sobre as formas de controle de constitucionalidade e legalidade das leis orçamentárias, no que se referem à temática da destinação das receitas das contribuições
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Rodrigues, Sirley Aparecida Lopes. "Contribuição previdenciária à luz da regra matriz de incidência tributária." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6710.
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Previous issue date: 2015-02-23This work aims to address tax discussions on social security contributions and their chances of incidence, considering the rule matrix theory and phenomenology of standards of tax incidence. In addition to highlighting the constitutional principles of legality and especially of equality, not confiscation, reasonableness and proportionality behold, they are extremely important because most institutions and businesses face constant tax assessments to levy contributions on values that are not classified as salary or remuneration. The specific objective is based on the concepts of the rule matrix theory standard of competence and constitutional limitations to the power to tax, the basic principles of tax law to conclude in a clear and objective way to pension contributions fulfill the legal elements of the substantive doing also contrast between Article 195 "a" with Law n. 8.212/91, in order to allow the submission of discussions about the constitutionality, legality of the institution of social security contributions on concepts not covered in salary, chance incidence. Social security, in accordance with article 194 of the Constitution, "includes an integrated set of actions initiated by public authorities and society to ensure the rights to health, social security and social assistance." For this funding should be for the whole society, directly or indirectly, by funds from social contributions determined in accordance with article 195 of the Constitution. Contributions unlike taxes are linked, have statutory allocation, which means that the law instituting social contribution should contain the specific purpose, namely social security, protected by the Constitution, to which the product is intended for your collection, for be valid. The research hypothesis of the study is to establish, through the Constitution, legislation and doctrine, the discussion on the constitutionality of the creation of social security contribution for certain facts that are not related to salary or remuneration case of incidence, as an aid cost, aid education or transportation funds imprint indemnity, among others, that are targets of surveillance and social security burden on companies with lawsuits and defenses
O presente trabalho visa abordar discussões tributárias sobre as contribuições previdenciárias e suas hipóteses de incidência, considerando a regra matriz, teoria das normas e a fenomenologia da incidência tributária. Além de destacar os princípios constitucionais da legalidade e principalmente da isonomia, não confisco, razoabilidade e proporcionalidade eis que são de suma importância porque a maioria das instituições e empresas enfrentam constantes autuações fiscais para cobrar contribuição sobre valores que não se enquadram como salário ou remuneração. O objetivo específico é partir dos conceitos da regra matriz, teoria da norma, da competência e limitações constitucionais ao poder de tributar, dos princípios basilares do direito tributário até concluirmos de forma clara e objetiva se a contribuição previdenciária cumpri os elementos legais do critério material fazendo, ainda, contraposição entre o artigo 195 a com a Lei n. º 8.212/91, a fim de possibilitar a apresentação das discussões sobre a constitucionalidade ou não, legalidade da instituição da contribuição previdenciária sobre verbas não enquadradas nos conceitos de salário, hipótese de incidência. A seguridade social, nos termos do artigo 194 da Constituição Federal, compreende um conjunto integrado de ações de iniciativa dos Poderes Públicos e da sociedade, destinadas a assegurar os direitos relativos à saúde, à previdência e à assistência social . Para tanto o financiamento deve ser por toda a sociedade de forma direta ou indireta, por recursos decorrentes das contribuições sociais determinadas nos termos do artigo 195 da Constituição Federal. As contribuições diferentemente dos impostos são vinculadas, possuem destinação legal, o que significa que a lei ao instituir contribuição social deve conter o fim específico, qual seja a seguridade social, tutelado pela Constituição Federal, ao qual se destina o produto de sua arrecadação, para ser válido. A hipótese de pesquisa do trabalho será estabelecer, através da Constituição Federal, legislação e doutrina, a discussão sobre a constitucionalidade ou não da criação de incidência de contribuição previdenciária para determinados fatos que não guardam relação com salário ou remuneração, hipótese de incidência, como ajuda de custo, auxílios educação ou transporte, verbas de cunho indenizatório, entre outros, que são alvos da fiscalização previdenciária e que sobrecarregam as empresas com as defesas e ações judiciais
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Oliveira, André Luiz Pettena de. "O aspecto material da hipótese de incidência do imposto sobre a prestação de serviços de comunicação." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8635.
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A presente dissertação tem por objetivo construir um modelo para dilucidar o conteúdo e o alcance do aspecto material da hipótese de incidência do Imposto sobre a Prestação de Serviços de Comunicação (ICMS-Comunicação). Concluir-se-á que o referido imposto incidirá quando houver o oferecimento oneroso de uma utilidade para outrem, a partir de um conjunto de atividades preponderantemente imateriais, prestado com habitualidade e intuito de lucro, que não esteja previsto na Lista de Serviços do ISS e cuja atividade-fim seja implementar uma, ou mais de uma, das etapas do processo comunicacional, com exceção das prestações que envolvam processo comunicacional de curta distância e que, adicionalmente, não tenham por finalidade última implementar uma etapa de tal processo. A partir do referido modelo, e de suas consequências, analisar-se-á se ocorre, ou não, incidência de ICMS sobre a prestação onerosa de serviços de televisão por assinatura, de serviços conexos aos de comunicação, de produção, programação e empacotamento de comunicação audiovisual de acesso condicionado, de provedores de Internet, de exibição de filmes por meio desta (streaming), de telefonia IP, bem como de divulgação de publicidade por diferentes meios.This dissertation aims to construct a pattern to elucidate the content and the scope of the material aspect of the incidence hypothesis of the tax on the provision of communication services. The conclusion will be that the above mentioned tax shall be imposed when occur an onerous offer of an utility for another person, from a set of mainly intangible activities, habitually provided with gainful intent, that is not provided in the List of Services of the tax on services, whose core activity is to implement one or more than one of the stages of the communication process, with the exception of the provision of services involving short distance communication process that, additionally, have no ultimate purpose to implement a step in such process. From the above pattern and from its consequences it will be examined whether the tax on the provision of communication services shall be imposed, or not, on the onerous provision of television services, of services related to communication, of production, programming and packaging of audiovisual media, of Internet providers, of streaming, of IP telephony, as well as of dissemination of publicity through different media.
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Derenusson, Paulo Emílio. "Quem paga o tributo? Repercussão econômica e restituição do indébito tributário: uma conexão possível?" reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14075.
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A repetição do indébito visa a restituir ao estado anterior aquele que sofreu redução patrimonial de forma indevida, representando uma norma de equidade. Os pedidos de restituição de tributos indevidamente pagos foram objeto de tratamento desigual pela jurisprudência, que influenciou a edição do Código Tributário Nacional ao eleger regramento próprio para os tributos indevidamente pagos, condicionando a legitimidade do contribuinte à prova de que não transferiu o respectivo ônus financeiro ou está autorizado por aquele que recebeu a translação do tributo a pleitear a restituição. A adoção desse racional econômico é motivo de grande controvérsia tanto na doutrina quanto na jurisprudência, em que se pergunta se, ao conectar a legitimidade para pleitear a restituição ao racional econômico da não transferência, a medida de igualdade sofreu uma sensível redução. Com vistas a confirmar essa hipótese, o presente trabalho busca identificar nas raízes históricas da edição do Código Tributário Nacional e na jurisprudência administrativa e judicial da época uma fonte de influência a esse desenho normativo. Passo seguinte, em um diálogo entre o Direito e a Economia, vamos demonstrar como o tributo repercute economicamente, buscando investigar como o contribuinte pode transferir seu encargo a terceiros, quem são estes, sob quais condições isso pode ocorrer e, se pela natureza dos tributos, cabe ou não a translação. Superada essa etapa, com apoio na jurisprudência dos Tribunais Superiores, identificaremos os principais avanços e desafios da jurisprudência sobre a repercussão econômica do tributo e os pedidos de restituição. Após essa investigação, busca-se concluir se a conexão entre a repercussão econômica e a repetição do indébito tributário foi um vetor de equidade ou se esse ponto de intersecção merece ser abolido.
The repetition of overpayment aims to restore the previous state that suffered asset reduction improperly, representing a rule of equity. Applications for refund of unduly paid taxes were subject to unequal treatment in the case law, which influenced the edition of the National Tax Code to elect rule own to unduly paid taxes, affecting the legitimacy of the contributors to the evidence that did not transfer their financial burden or is authorized by the one who received the translation of the tribute to claim the refund. The adoption of this rational economic motive is highly controversial both in doctrine and case law, where it is asked that by linking the legitimacy to claim the refund to the economic rationale of not transfer, the measure of equality suffered a significant reduction. In order to confirm this hypothesis, this study seeks to identify the historical roots of the issue of the tax code and the administrative and judicial jurisprudence of time a source of influence to this normative design. Next step we will demonstrate how the tax affects economically, in a dialogue between law and economics in order to investigate how the taxpayer can transfer their charge to third parties, who are these, what conditions this can occur and, by the nature of taxes, it the translation or not. Overcome this stage, with support in the case law of the Superior Courts will identify the main advances and challenges of case law on the economic impact of the tax and the refund applications. After this research, we seek to complete the connection between the economic impact and the repetition of the tax overpayment was a vector of equity or if the intersection point deserves to be abolished.
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Siddiqui, Muhammad Shahid. "Three Essays on Environmental Economics and on Credit Market Imperfections." Thèse, Université d'Ottawa / University of Ottawa, 2011. http://hdl.handle.net/10393/20161.
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This dissertation contains three essays on environmental economics and on credit
market imperfections.
The literature on carbon tax incidence generally finds that carbon taxes have a
regressive impact on the distribution of income. The main reason for that finding
stems from the fact that poor households spend a larger share of their total expenditure
on energy products than the rich households do. This literature, however, has ignored the impact of carbon taxes on income stemming from changes in relative factor prices. Yet, changes in household welfare depend not only on variations in commodity prices, but also on changes in income.
Chapter 1 provides a comprehensive analysis of the distributional impact of carbon taxes on inequality by considering both demand-side and supply-side channels. We use a multi-sector, multi-household general equilibrium model to analyze the distributional impact of carbon taxes on inequality. Using equivalent income as the household welfare metric, we apply the Shapley value and concentration index approaches to decomposing household inequality. Our simulation results suggest that
carbon taxes exert a larger negative impact on the income of the rich than that of the poor, and are thereby progressive. On the other hand, when assessed from the use side alone (i.e., commodity prices alone), our results confirm previous findings, whereas carbon taxes are regressive.
However, due to the stronger incidence of carbon taxes on inequality from the income
side, our results suggest that the carbon tax tends to reduce inequality. These
findings further suggest that the traditional approach of assessing the impact of
carbon taxes on inequality through changes in commodity prices alone may be misleading.
Chapter 2 investigates the economic impacts of creating an emissions bubble between Canada and the US in a context of subglobal participation in efforts to reduce pollution with market based-instruments. One of the advantages of an emissions bubble is that it can be beneficial to countries that differ in their production and consumption patterns. To address the competitiveness issue that arises from the free-rider problem in the area of climate-change mitigation, we consider the imposition of a border tax adjustment (BTA) - a commonly suggested solution in the literature.
We develop a detailed multisector and multi-regional general equilibrium model
to analyze the welfare, aggregate, sectoral and trade impacts of the formation of an
emissions bubble between Canada and the US with and without BTA. Our simulation
results suggest that, in the absence of BTA, the creation of the bubble would make both countries better off through a positive terms-of-trade effect, and more importantly, through a significant reduction in Canada’s marginal abatement cost. The benefits of these positive effects would spill over to the non-participating countries, leading them to increase their trade shares in non-emissions-intensive goods.
Moreover, the simulation results also indicate that a unilateral implementation of a BTA by any one of the two countries is welfare deteriorating in the imposing country and welfare improving in the other. In contrast, a joint implementation of a BTA by the two countries would make Canada better off and the US worse off.
Chapter 3 shows that learning by lending is a potential channel of understanding
the business cycle fluctuation under an imperfect credit market. An endogenous link
among the learning parameter, lending rates, and the size of investment makes it
possible to generate an internal propagation even due to a temporary shock. The main finding of this chapter is the explanation of how ex post non-financial factors such as information losses by individual agents in a credit market may account for a persistence in real indicators such as capital stock and output.
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Vita, Jonathan Barros. "Valoração aduaneira e preços de transferência: pontos de conexão e distinções sistêmico-aplicativas." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5458.
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Jonathan Barros Vita.pdf: 5194428 bytes, checksum: 7048b069242b053bd21fc350d61cc235 (MD5)
Previous issue date: 2010-12-16Firstly, it shall be explicated that the scientific approach of this work has as premises the coupling between Linguistics Theory and System s Theory. This essay is divided into three parts, each one with its own chapters, which can be divided into: the theoretical instruments as starting point; the instruments and structures which have pertinence with this work thru a research into national and comparative law texts; and the clearing of the studied legal institutes with its specificities and connecting points. The first part deals with the fundaments of Legal Logics and Linguistics Theory adopted and its counterweights and complements in System s Theory, resulting in the third chapter which is the consolidation of the theoretical support used in this work. Second part defines the institutes of Brazilian law, specially, using the Matrix Rule of Tax Incidence, focusing into the manifestation of the word tax and into the taxable basis. Also, there is a chapter dedicated to the problems of the international law coupled to the problems deriving from the integration with the internal law, specially, with tax law. Last Part, with three chapters, was meant to define and demonstrate the application of each one of the studied institutes, which are: customs valuation and transfer pricing. Final chapter deals with the interaction between these two institutes in their structures, functions and relationships, pointing out convergences and perspectives
Primeiramente, deve ser elucidado que a forma de abordagem científica deste trabalho é direcionada pelo acoplamento entre Teoria da Linguagem e Teoria dos Sistemas. Este texto é dividido em três partes, cada uma com capítulos próprios que delimitam: os instrumentos teóricos utilizados como ponto de partida; os instrumentos e estruturas que guardam relação de pertinência com o trabalho através de uma pesquisa no direito brasileiro e comparado; e a elucidação dos institutos a serem estudados com suas especificidades e pontos de conexão. A primeira parte trata de enumerar os fundamentos da Lógica Jurídica e da Teoria da Linguagem adotados e seus contrapontos e complementos na Teoria dos Sistemas, resultando no terceiro capítulo que é a consolidação do suporte teórico final utilizado. Segunda parte trata de definições trazidas pelo direito brasileiro, em especial utilizando-se da estrutura da Regra-matriz de Incidência Tributária, focalizando nas manifestações do vocábulo tributo e na base de cálculo tributária. Ainda, existe um capítulo dedicado aos problemas do direito internacional acoplados aos problemas derivantes da integração com o direito interno, em especial com o direito tributário. Parte final, de três capítulos, foi destinada a definir e demonstrar a aplicação de cada um dos institutos estudados, que sejam: valoração aduaneira e preços de transferência. Capítulo final trata das interações entre estes dois institutos em suas estruturas, funções e relações, apontando convergências e perspectivas