Dissertations / Theses on the topic 'Taxi out'

This research aims at providing methods in analyzing and estimating the taxi times of aircraft at airports, which are expected to be an important element for reducing taxiing delay and consequent excess fuel consumption and environmental costs. The proposed model involves a set of regression equations to model the taxi-out and taxi-in times at airports. The estimated results can be used to calculate the nominal taxi times, which are essential measures for evaluating the taxiing delays at airports. Given the outcomes of the regression model, an iterative algorithm is developed to predict taxi times. A case study at LGA shows that the proposed algorithm demonstrates higher accuracy in comparison to other algorithms in existing literature.

Valutazione degli impatti economici ed ambientali derivanti dall'introduzione di un veicolo semi-robotico prodotto dall'israel aerospace industries che permette di eseguire il rullaggio con i motori principali dell'aeromobile spenti. Vengono valutati gli aspetti tecnici legate alle criticità e alle procedure di dispatch towing. Viene valutato il beneficio economico delle compagnie aeree derivante dal risparmio di cherosene.

This treatise examines the history of private equity as a context in which to understand its role in the economy and specifically, the background for the high profile leveraged buy-outs that have been entered into in the past year. The treatise then focuses specifically on the Brait-Shoprite buy-out, examining its structure and the tax implications. The treatise then reviews the reaction of the South African Revenue Authority (“SARS”) to the buy-out and evaluates whether it was the best approach that could have been taken under the circumstances. As a result of the research, the following conclusions have been reached: Private equity transactions Private equity transactions have a role to play in the business world despite the apprehensions of tax authorities. The perception that these transactions are tax driven as part of an avoidance scheme is not justified. Structure of the Shoprite buy-out transaction: The Shoprite buy-out transaction was structured to obtain deduction for interest. The transaction was also structured to utilise the relief provisions of Part II of Chapter II (Special Provisions Relating to Companies) of the Income Tax Act no.58 of 1962, as amended (“the Act”). The relief was for capital gains tax (“CGT”) on disposal of the Shoprite assets. Finally, the transaction was designed to allow the existing shareholders to exit their investments free of Secondary Tax on Companies (“STC”). The reaction of SARS to the Shoprite buy-out transaction Whereas SARS may have been justified in questioning the structure and its impact on fiscal revenue, the response in the form of withdrawing STC relief from amalgamation transactions in section 44 was not in the best interest of a stable tax system and the majority of tax payers who are not misusing or abusing loopholes in the income tax legislation. It may have been possible for SARS to attack the structure based on the General Anti-Avoidance Rule (GAAR) in part IIA of the Chapter III of the Act.

Section 20 of the Income Tax Act, No 58 of 1962 allows a taxpayer that incurs an assessed loss to carry forward the balance of assessed loss incurred, to be set off against taxable income earned in or added to losses incurred in future years. The issues regarding the carry forward of assessed losses in terms of section 20 is complex and in terms of the said section, a company is only entitled to set off its assessed loss from the previous year against its taxable income in the current year, if the taxpayer has carried on a trade during the current year and has derived income from that trade. Under the provisions of section 20(2A), a taxpayer other than a company can utilise an assessed loss even if no trading has been conducted. Assessed losses of natural persons, may however be ring-fenced. The aim of this treatise was twofold. Firstly it was to gain clarity on the „trade‟ and „income from trade‟ issues and secondly to compare South African legislation with that of Australia, with a view to recommending a change in our rules regarding the treatment of assessed losses in the context of companies. The critical lessons to be learned from the cases presented, is that liquidators, creditors and others must ensure that the company continues trading in order to x keep the assessed losses valid. Realisation of assets (including stock), and the collection of outstanding debts during liquidation does not constitute the carrying on of a trade in terms of s 20(1). The continuity of trade is an important element in regard to the carry forward of assessed losses to be utilised in the current and future years. Therefore it is important that a company carries on some activity that falls within the definition of trade. In the landmark case of SA Bazaars, it was held that a company did not have to trade continuously throughout the year to qualify for the set-off of the assessed loss or carry forward of the assessed loss, that is, to trade for say part of the year. The court however left open the issue of whether it was necessary to derive income from that trade. In order to clarify the issues regarding assessed losses, SARS issued Interpretation Note 33 granting taxpayers a concession in certain cases where a company has traded, but not derived income from that trade. But in ITC 1830, the court ruled that a company must trade and must derive income from that trade in order to carry forward its assessed loss, which effectively means that SARS cannot apply Interpretation Note 33. SARS does not have the authority to make concession which is contrary to the wording of the Act. xi In Australia, operating losses can be carried forward indefinitely to be set-off against future income, provided a company meets the more than 50% continuity of ownership test. Where the continuity test fails, losses can be deducted if the same business is carried on in the income year (the same business test). From the research conducted and in order to solve the issues surrounding the carry forward of assessed losses it was suggested that one of the following be adopted :- The method used in Australia for the carry forward of assessed losses., or A decision of the Supreme Court of Appeal is needed for a departure from the literal meaning of the words pertaining to the requirements regarding the carry forward of assessed losses. Furthermore, to clarify the definition of „income‟, as used in the context of s20, is it gross income less exempt income or taxable income?. If section 20 relates to taxable income, then an assessed loss will never be increased, which it is submitted, is not what the legislature intended. Section 20 ought to be revisited to eliminate any uncertainty about the income requirement and in the context in which the word „income‟ is used in that section.

Mestrado em Ciências Empresariais
Este trabalho foca-se na evolução da tributação sobre o rendimento das sociedades nos 27 Estados-membros (EM) da União europeia (UE), recorrendo a quatro categorias de indicadores: o imposto sobre as sociedades em relação ao Produto Interno Bruto (PIB), o imposto sobre as sociedades em relação à tributação total, as taxas estatutárias ou nominais de tributação e as taxas médias implícitas de tributação. Estes quatro indicadores são analisados no período compreendido entre 1998 a 2009. Os principais objetivos consistiram em analisar a atual situação da tributação na UE e Zona Euro em 2009, compreender a evolução e as principais tendências do período em análise e comparar a posição de Portugal. Foram também analisados, a relação entre a variação das receitas em % do PIB e a variação da taxa estatutária, assim como a relação entre a variação das receitas em % do PIB e a variação da taxa média implícita. Os resultados indicam que em média o nível de tributação sobre as sociedades diminuiu significativamente na maioria dos EM da UE, incluindo Portugal e Espanha, com as taxas médias de tributação e as taxas médias implícitas a corroborarem esta tendência. Contudo, é importante referir que os dados relativos ao período compreendido entre 2007 e 2009 registaram uma diminuição significativa em todos os indicadores, resultado da conjuntura económica desfavorável. Constatou-se igualmente que a maioria dos EM registou uma diminuição das receitas em % do PIB face à respetiva diminuição tanto da taxa estatutária como da taxa média implícita.
This work focuses on the evolution of the income taxation in the Member States` corporations of the European Union, and is based on four categories of indicators. These are the corporate income tax (CIT) as % of GDP, CIT as % of total taxation, the statutory taxation rates and the implicit tax rates in %. These four indicators were analysed from 1998 to 2009. The main objectives consisted of analyzing the current tax situation in the European Union and the Euro Zone in 2009, of understanding the evolution and main trends during the period under examination and of comparing the positions of Portugal and Spain. An analysis followed of the relation between the GDP variation of income in % and the variation of the statutory tax, as well as the relation between the variation of the GDP income in % and the variation of the implicit tax rate. The results indicate that on average the corporate income tax decreased significantly in the majority of the European Union Member States, including Portugal and Spain. However, it is important to mention that the data related to the period between 2007 and 2009 registered a significant decrease in all the indicators as a result of the unfavorable economic situation. It was also possible to observe that the majority of the Member States showed a decrease in the revenues as a % of GDP against a corresponding decrease both in the statutory tax rate and implicit tax rate.

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in restaurant demand were tested using the following independent variables: type of restaurant, menu offering, frequency, expense, and location. Self-administered online surveys were distributed to adult residents in Kentucky, which yielded a sample size of 1,263 individuals. Paired sample t test was applied to make comparison between scenario 1 (current) and scenario 2 (3%) and scenario 1 (current) and scenario 3 (JND). Findings showed that demand patterns in each class of city would be affected by increases in taxes and prices.

Submitted by Vinicius Vale Pereira (viniciusvale@gmail.com) on 2016-03-01T18:04:06Z No. of bitstreams: 1 tese.v4.1.FINAL.pdf: 1143339 bytes, checksum: e3167f8ba5e577bce7f0c40605716c5d (MD5)
Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Vinicius, boa noite Para que possamos aceitar seu trabalho deverá realizar os ajustes: O título deve estar em letras maiúsculas. A ficha catalográfica após a contra capa, na parte inferior. Não deve constar números romanos. As páginas anteriores não podem estar numeradas. Centralizar os títulos Agradecimentos, Resumo e Abstract. Após ajustes, submeter novamente o trabalho. Att on 2016-03-02T00:43:38Z (GMT)
Submitted by Vinicius Vale Pereira (viniciusvale@gmail.com) on 2016-03-02T13:49:51Z No. of bitstreams: 1 tese.v4.2.pdf: 1141368 bytes, checksum: 31f0646f0c15281795a6b96bd647ef42 (MD5)
Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Vinicius, boa tarde Por gentileza, colocar o código CDU no canto do lado direito, da ficha catalográfica. Att on 2016-03-02T16:18:05Z (GMT)
Submitted by Vinicius Vale Pereira (viniciusvale@gmail.com) on 2016-03-02T16:48:39Z No. of bitstreams: 1 tese.v4.2.pdf: 1141278 bytes, checksum: 9f554d94d8c1ab631bb8127fadbbe43a (MD5)
Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-03-02T17:07:51Z (GMT) No. of bitstreams: 1 tese.v4.2.pdf: 1141278 bytes, checksum: 9f554d94d8c1ab631bb8127fadbbe43a (MD5)
Made available in DSpace on 2016-03-02T17:27:52Z (GMT). No. of bitstreams: 1 tese.v4.2.pdf: 1141278 bytes, checksum: 9f554d94d8c1ab631bb8127fadbbe43a (MD5) Previous issue date: 2016-02-03
O presente trabalho propõe um modelo de previsão simultânea de taxas de câmbio de vários países utilizando a abordagem GVAR e analisa a qualidade destas previsões. Para isso foram utilizados dados de 10 países ou regiões de taxa de câmbio, taxas de juros e nível de preços com frequência mensal entre 2003 e 2015. As previsões foram feitas utilizando janela móvel de 60 meses e avaliadas através da comparação dos erros quadráticos médios contra o benchmark padrão, o random walk, e dos testes de Pesaran e Timmermann e de Diebold e Mariano. Foram feitas previsões out-of-sample para horizontes de 1, 3, 12 e 18 meses. Os resultados mostram que o modelo proposto não consegue superar sistematicamente o random walk, contudo apresenta algum poder de previsão em alguns casos específicos
This paper proposes a model that simultaneously forecasts foreign exchange rate for several countries using the GVAR framework and analyzes the quality of these forecasts. For this purpose, data from 10 countries or regions regarding exchange rates, interest rates and price levels on a monthly basis between 2003 and 2015 was used. The forecasting was performed using a 60 months moving window and the evaluation of these was performed comparing the root mean square errors against the standard benchmark, the random walk, and by Pesaran-Timmermann and Diebold-Mariano Tests. Out-of-sample forecasts were estimated for horizons of 1, 3, 12 and 18 months. The results show that the model cannot systematically outperform the random walk, although it has some predictive power in some specific cases.

V České republice se v 90. letech objevil v oblasti přeshraničního zaměstnávání pracovníků nový fenomén, a sice mezinárodní pronájem pracovní síly. Práce sumarizuje ošetření této struktury jednak v oblasti pracovněprávní a imigrační, ale zejména v oblasti daně z příjmů. Pro úplnost jsou zmíněny i aspekty související s daní z přidané hodnoty a opomenuta nejsou ani pravidla v oblasti povinného sociálního a zdravotního pojištění. Na závěr je mezinárodní pronájem pracovní síly stručně porovnán s jinými alternativami zaměstnávání pracovníků, kterými jsou přímé zaměstnání na základě uzavřené pracovní smlouvy a vyslání pracovníků v rámci poskytování služeb.

Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em Criminologia
O presente estudo designado “Abandono Escolar Precoce: políticas públicas de educação para a prevenção e combate” aborda a problemática do Abandono Escolar Precoce em Portugal numa ótica de prevenção e combate do processo e de redução da taxa de abandono escolar precoce através das políticas educativas criadas para facilitar e promover tal redução. Através de metodologias qualitativas e quantitativas, nomeadamente com o apoio da análise documental das políticas públicas educativas existentes e com a análise estatística de informação disponibilizada na web das taxas de abandono escolar precoce ocorridas num período compreendido entre 2000-2018, pretendemos compreender de que forma as medidas e as estratégias aplicadas estão a contribuir para a redução do abandono escolar precoce e em que ponto de situação Portugal se situa face às diretrizes da União Europeia em âmbito de redução da taxa de abandono escolar precoce para 10.6%. Neste estudo estão em campo de análise os Territórios Educativos de Intervenção Prioritária (TEIP), o Quadro de Referência Estratégica Nacional (QREN), a Estratégia Europa 2020, Programa Operacional Capital Humano (POCH) e o Programa Nacional de Promoção do Sucesso Escolar (PNPSE).
The current study named “Early school drop out: public educational policies of prevention and combat ” addresses the problem of early school drop outs in Portugal in a perspective of prevention and combat of this process and of reduction of school drop out through educational policies created to facilitate and promote such reduction. Using qualitative and quantitive methods, namely with the support of documental analysis of existing educational public policies and with statistical analysis of information available in the web of these drop out rates, occurred between 20002018, we mean to understand in what way the applied measures and strategies are contributing to the reduction of early school drop out and in which situation Portugal is regarding European Union’s guidelines to reduce this drop out rate to 10.6%. In this study are being analised the Territórios Educativos de Intervenção Prioritária (TEIP), the Quadro de Referência Estratégica Nacional (QREN), the Estratégia Europa 2020, Programa Operacional Capital Humano (POCH) and the Programa Nacional de Promoção do Sucesso Escolar (PNPSE).
N/A

Background: Flying is a mode of travel used mainly by the wealthier part of the planets’ inhabitants, while it is the poor parts of the world that suffer the consequences from climate change the most. Coping with climate change is one of the largest challenges of the century, especially for low-income developing countries. Important stakeholders have realized that it’s a global responsibility to lower the anthropogenic impact on the climate. Political ecology will be used to place the problem with unequal distribution of consequences in a larger context, while environmental economics will be used to examine the flight tax implemented in Sweden on April 1st2018. Purpose: Toexamine student’s attitudes towards excise taxation as an incentive to reduce emissions from air traffic, and whether there was a difference in attitudes between students from different disciplines. Research question: What are Swedish students’ attitudes towards excise tax onflights to reduce emissions? Is there adifference in attitude towards the flight tax depending on the students’ field of studies? Method: Quantitative approach with questionnaire responses as the main empirical data material for analysis. Conclusion: A majority of students participating were positive towards the newly implemented flight tax. Students from an environmental discipline were positive to a greater extent than other students.

Disertační práce se zabývá problematikou české daňověprávní úpravy tzv. mezinárodního pronájmu pracovní síly. S ohledem na velmi široký záběr této problematiky i autorčiny zkušenosti z odborné praxe je práce zaměřena na pronájem zaměstnanců směrem ze zahraničí, konkrétně členských států Evropské unie, do České republiky. Cílem disertační práce je zejména rekapitulace stávající právní úpravy daňových aspektů mezinárodního pronájmu pracovní síly, její zhodnocení v kontextu komunitární legislativy i potřeb praxe a v relevantních případech též formulace doporučení a námětů pro základní směřování dalšího legislativního vývoje. S ohledem na skutečnost, že případné změny české legislativy mohou být inspirovány rovněž právním stavem v jiných státech, je část této disertační práce věnována též nastínění základních principů daňověprávní úpravy mezinárodního pronájmu pracovní síly ve Spolkové republice Německo, a její komparaci s českou legislativou.

This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the two factors determining the highest likelihood of venue success include multiple tenants and access to mass transit. The analysis demonstrates that public subsidies towards stadiums don’t generate sufficient economic returns, and that successful stadiums can be created without using taxpayer funds.

Made available in DSpace on 2015-04-20T12:31:07Z (GMT). No. of bitstreams: 1 Doriane Picanco Rodrigues.pdf: 621795 bytes, checksum: eef07284526ed1e322db593a7fb7fd98 (MD5) Previous issue date: 2006-09-28
Fundação de Amparo à Pesquisa do Estado do Amazonas
The peach palm (Bactris gasipaes Kunth var. gasipaes) is a domesticated Neotropical palm that is important as a cultivated source of heart-of-palm. The genetic base for this agribusiness is the Pampa Hermosa landrace, Yurimaguas, Peru, that supplies the absolute majority of the seeds used in the expansion of the agribusiness and the improvement programs in Brazil, because its plants are spineless and more productive than those of other landraces. The use of molecular markers will permit better discrimination among populations and progenies of the landrace, guiding the selection of elite individuals and the search for hybrid vigor via maximization of heterozygosity within the landrace. This study evaluated the genetic diversity, population structure, and genetic relations among progenies and populations in a progeny trial maintained at INPA, Manaus, Amazonas, as well as the mating system of the peach palm using eight microsatellite loci, to support the improvement programs that use these genetic resources. Samples from three populations of the Pampa Hermosa landrace and from the market of Yurimaguas were collected from 12 progenies from the Cuiparillo River (n=140), 12 from the Paranapura River (n=130), nine from the Shanusi River (n=130), and 17 from the market at Yurimaguas (n=168). The sampling concentrated on plants (121) selected for heart length, and included non-selected plants (447). High genetic variability exists in the progeny trail, with a mean of 15.1 alleles per locus and total diversity (HT) equal to 0.82. The eight loci had 12 common alleles and 26 intermediate-frequency alleles found in all the populations and the market, and 83 alleles scattered among populations, with 14 private alleles. The observed heterozygosity (Ho) in the trail was less than the He in the majority of the loci; in locus Bg02-08 Ho was very inferior, suggesting a strong excess of homozygotes in this locus. The Ho was lowest in Shanusi (0.64) and highest in Paranapura (0.74). The inbreeding coefficient f varied among populations and market, and was highest in Shanusi (0.190) and lowest in Paranapura (0.111). Genetic divergence among the populations and the market was low (formula), certainly due to high gene flow (9.8 migrants per generation). The AMOVA detected 82.8% of the total variation within the progenies, 16% among the progenies within the populations and market, and only 1.3% among the populations and the market, describing a weak genetic structure and suggesting that the populations and the market are highly related. This relationship was confirmed by the dendrograms of the DAS genetic distances among the populations, with a greater proximity between the populations of Paranapura and Cuiparillo, and between the Mercado and Shanusi. The dendrogram of the DAS genetic distances showed high genetic affinity among the progenies and the formation of groups independent of their geographic origin. The Ho and He were high for the majority of the progenies, confirming high genetic variability within the progenies. The inbreeding coefficient (f) for the progeny trial was not different from zero, confirming an excess of heterozygotes and confirming the high variability observed from the estimates of heterozygosity. The analysis of the mating system found that the species is predominantly allogamous. The high out-crossing rate demonstrates that the progenies are derived almost exclusively from individuals experiencing out-crossing, probably due to the harvest representing the peak of the flowering season and to the synchronism of flowering associated with the behavior of the pollinator. The estimates of crossing among relatives (tm - ts) were significant (0.101 to 0.202), suggesting some biparental inbreeding, probably due to the farmers practice of planting open-pollinated seeds of only a few seed sources in the same plot. The estimate of paternity correlation was low (varying from 0.051 to 0.112), suggesting a small number of full sibs within the progenies and large number of pollen sources (9 to 20) participating in the crosses. The progenies of the trial are composed mainly of half sibs with great genetic variability, enhanced by the large number of pollen sources, and suggests that selection for heart-of-palm production could be based on the classic models of quantitative genetics applied to exclusively allogamous species. This information will be used to guide the crosses among progenies/populations. Two improvement plans are feasible with this information: population improvement, with crosses among highly divergent plants and progenies; by reciprocal recurrent selection, with the creation of divergent populations based on morphometric and genetic information.
A pupunheira cultivada (Bactris gasipaes Kunth var. gasipaes) é uma palmeira domesticada que vem se destacando como produtora de palmito. A base genética para o agronegócio vem da raça primitiva Pampa Hermosa, Yurimáguas, Peru, que fornece a maioria absoluta das sementes usadas na expansão do agronegócio e nos programas de melhoramento no Brasil, devido a possuir plantas sem espinho que são mais produtivas que as de outras raças. O uso de marcadores moleculares possibilitará discriminar com maior confiabilidade entre populações e progênies, orientando a seleção de matrizes e a busca de vigor híbrido via maximização de heterozigosidade dentro da raça. Este trabalho avaliou a diversidade e a estrutura genética, as relações genéticas entre as progênies e o sistema de reprodução de pupunheira da raça Pampa Hermosa, usando oito loci microsatélites, para apoiar os programas de melhoramento que usam estes recursos genéticos. Foram coletadas amostras de três populações de pupunheira da raça Pampa Hermosa e do mercado de Yurimáguas mantidas no ensaio de progênies do INPA, sendo 12 progênies do rio Cuiparillo (n=140), nove do rio Shanusi (n=130), 12 do rio Paranapura (n=130) e 17 do mercado de Yurimáguas (n=168). A amostragem concentrou-se em plantas selecionadas (121) para comprimento do palmito e não selecionadas (447). Existe alta variabilidade genética nas progênies do ensaio, com média de 15,1 alelos por loci e diversidade total (HT) igual a 0,82. Os oito loci apresentaram 12 alelos comuns e 26 alelos intermediários presentes em todas as populações e o mercado, e 83 alelos raros, sendo 14 privados, 10 esporádicos e 62 difundidos. As heterozigosidades observadas (Ho) no conjunto de plantas foram inferiores a heterozigosidade esperada (He) na maioria dos loci; no lócus Bg02-08 Ho foi muito inferior, sugerindo forte excesso de homozigotos neste lócus. A Ho foi menor em Shanusi (0,64) e maior em Paranapura (0,74). Os coeficientes de endogamia variaram entre populações e mercado, sendo maior em Shanusi (0,190) e menor em Paranapura (0,111). Detectou-se baixa divergência genética entre as populações e o mercado (fórmula), certamente devido ao alto fluxo gênico (9,8 migrantes por geração). A AMOVA detectou 82,8% do total da variação dentro das progênies, 16% entre as progênies dentro das populações e o mercado, e somente 1,3% entre as populações e o mercado, confirmando uma estrutura genética mínima e sugerindo que as populações e o mercado são altamente relacionadas. Este relacionamento foi confirmado pelos dendrogramas de distâncias (DAS) das populações, o qual mostra maior proximidade entre as populações de Paranapura e Cuiparillo, e entre o mercado e Shanusi. O dendrograma das progênies mostra alta afinidade genética e formação de grupos independentes de sua área geográfica de origem. As heterozigosidades observadas (Ho) e esperadas (He) foram altas para a maioria das progênies, evidenciando alta variabilidade genética dentro das progênies. O coeficiente de endogamia (f) para o conjunto de progênies não foi diferente de zero, evidenciando excesso de heterozigotos e confirmando a alta variabilidade observada pelas estimativas de heterozigosidade. A análise do sistema de reprodução revela que a espécie é predominantemente alógama. As altas taxas de cruzamento demonstram que as progênies são oriundas quase que exclusivamente por indivíduos provenientes de exocruzamento, provavelmente devido ao estágio fenológico (pico da safra) e ao sincronismo de floração associado ao comportamento do polinizador. Porém, as estimativas (tm - ts) foram significativas (0,101 a 0,202), evidenciando endogamia biparental, provavelmente decorrente da prática agrícola de plantar sementes de polinização aberta de poucas matrizes na mesma roça. A estimativa da correlação de paternidade foi baixa (variando de 0,051 a 0,112), indicando pequena proporção de irmãos-completos dentro das progênies e grande número de doadores de pólen (9 a 20) participando dos cruzamentos individuais. Portanto, as progênies do ensaio são compostas em sua maioria por meios-irmãos com elevada variabilidade genética, evidenciada pelo alto número de doadores de pólen, e sugere que a seleção para produção de palmito poderá ser baseada nos modelos clássicos de genética quantitativa aplicados para espécies exclusivamente alógamas. Essas informações serão utilizadas para orientar os cruzamentos entre e dentro de progênies/populações. Dois planos de melhoramento são factíveis com essa informação: melhoramento populacional, com cruzamentos entre plantas e acessos altamente divergentes; melhoramento por meio de seleção recorrente recíproca, com a criação de populações divergentes em termos morfométricos e genéticos.

Submitted by Luis Claudio Yukio Vatari (luis.vatari@veirano.com.br) on 2016-10-14T14:59:03Z No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)
Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2016-10-14T15:21:48Z (GMT) No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)
Made available in DSpace on 2016-10-14T15:38:32Z (GMT). No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) Previous issue date: 2016-09-12
It intends to analyze with the present thesis the conflict of tax jurisdiction between the States and Municipalities, particularly in regard to the rendering of new digital services and services that evolved with the IT (Over The Topo – OTT), therefore, indirectly and intentional limited, the taxation of the new telecommunication services will be analyzed. Because of the theme definition, it has the ambition to exhaust it to bring a solution to the conflict, however it is not intended that the lessons and conclusions remain restricted to the cases only, it is expected that the whole inference arising from this can be transferred to similar cases, which will increase in number due to the tax structure adopted in the Constitution of 1988, in this regards it will be analyze the constitutional foundation of ICMS and ISSQN and its complementary legislation, by passing throughout the examination of federalism and tax competence.
Pretende-se com a presente dissertação analisar o conflito de competência entre as Unidades da Federação Brasileira, especificamente os Estados e as Municipalidades, no que tange às prestações de novos serviços e de serviços que evoluíram com a utilização de tecnologia de informação e comunicação (Over The Top – OTT). Assim, de maneira indireta e propositalmente limitada, examina-se a tributação de novos serviços e tecnologias, pretendendo-se, diferenciar do conflito efetivo de competências de mera subsunção das novas prestações às normas vigentes no sistema constitucional e tributário brasileiro. Em razão da delimitação do tema, tem-se a ambição de tangenciá-lo à exaustão, no entanto não se pretende que as lições e conclusões fiquem adstritas poucos casos selecionados, pelo contrário, espera-se que todas as questões e conclusões decorrentes do presente estudo possam ser transplantadas para casos similares que deverão ser mais comuns nos próximos anos. Para tanto, analisar-se-á a matriz constitucional do ICMS e do ISSQN, bem como a respectiva legislação complementar, passando-se pelo exame dos institutos do federalismo e competência tributária.

Made available in DSpace on 2010-04-20T21:00:48Z (GMT). No. of bitstreams: 3 joaomarceloferreiraturma2003.pdf.jpg: 14925 bytes, checksum: df498c91cdb430c463307b2d17171402 (MD5) joaomarceloferreiraturma2003.pdf: 341537 bytes, checksum: 05d5e2e600196fc209a92cab8cd98d1b (MD5) joaomarceloferreiraturma2003.pdf.txt: 138094 bytes, checksum: 9b39a668792a751b0cf2901bddcc8005 (MD5) Previous issue date: 2006-02-06T00:00:00Z
Empirical studies on the determinants of private investments in development countries, including several studies in Brazil, have shown that there is a negative impact of high inflation on private investments. However, the recent Brazilian experience shows clearly that stabilization by itself is not sufficient to generate higher investments ratios. The main goal of this thesis is to find empirical evidence that explains why private investment and the investment ratio did not recover after the Real-plan, even though inflation was under control in the 1995-2004 period. In order to achieve this goal econometric estimations were done for long-term private investiments and also of the crowding-out effect of public investments in other areas than infrastructure on private investments. In order to find empirical evidence of the negative impact of both increased government revenues as well as the increase of relative prices of capital goods on private investments since 1995 a model using quarterly data for 1995-2004 was estimated. A more datailed analysis of the Brazilian tax burden and its composition has shown that the tax burden is, not only ever high but also not optimally allocated. Tax revenue comes mainly from taxing production (goods and services) and less from taxing income and property. Moreover, although tax revenue has increased over the last ten years, government spending has become more inefficient, largely in the form of low or non-productive spending while productive government expediture, including government spending on infrastructure, has fallen.
Estudos empíricos sobre os determinantes de investimentos privados em países em desenvolvimento, incluindo vários estudos para o Brasil, mostraram o impacto negativo de elevadas taxas de inflação sobre os investimentos privados. No entanto, a experiência brasileira recente mostra claramente que a estabilização por si só não é capaz de fazer com que as taxas de investimento se recuperem. Este trabalho objetiva a busca de respostas em evidências empíricas sobre quais teriam sido os principais fatores responsáveis pela não recuperação dos investimentos no Brasil pós-plano Real, apesar do controle inflacionário, no período 1995-2004. Para isso, foi estimado um modelo de investimento privado em nível de longo prazo (1970-2003) com dados anuais. Estas estimações mostram evidência empírica de crowding-in dos investimentos públicos em infra-estrutura sobre os investimentos privados e do efeito de crowding-out dos demais investimentos públicos (que não são em infra-estrutura) sobre os investimentos privados. Para obter evidências empíricas do impacto negativo da carga tributária e dos preços relativos dos bens de capital sobre as taxas de investimento foi estimado um modelo trimestral com dados de 1995-2004. Uma análise mais detalhada sobre a carga tributária brasileira e sua composição mostrou ainda que, além de sua magnitude elevada, a carga tributária brasileira tem uma alocação desfavorável ao investimento privado, pois seu peso é muito maior sobre o setor produtivo do que sobre renda e patrimônio. Além disso, a despeito da arrecadação crescente nos últimos 10 anos, os gastos do governo têm se concentrado em gastos pouco ou não produtivos e tem diminuído a participação relativa dos investimentos públicos em infra-estrutura, que são gastos produtivos e estimuladores de investimentos privados (efeito de crowding-in).

Submitted by EDUARDO MORATO MELLO (eduardo.mello@br.natixis.com) on 2015-02-04T19:07:16Z No. of bitstreams: 1 MPFE_EduardoMello.pdf: 1511350 bytes, checksum: 0c43eb471871651f1d5b9ab8996e0e63 (MD5)
Rejected by JOANA MARTORINI (joana.martorini@fgv.br), reason: Eduardo, Alterar o ano para 2015. on 2015-02-05T15:09:42Z (GMT)
Submitted by EDUARDO MORATO MELLO (eduardo.mello@br.natixis.com) on 2015-02-05T15:14:07Z No. of bitstreams: 1 MPFE_EduardoMello.pdf: 1511130 bytes, checksum: ee2bf1cdb611b05a4c962200c29ff28f (MD5)
Approved for entry into archive by JOANA MARTORINI (joana.martorini@fgv.br) on 2015-02-05T15:15:33Z (GMT) No. of bitstreams: 1 MPFE_EduardoMello.pdf: 1511130 bytes, checksum: ee2bf1cdb611b05a4c962200c29ff28f (MD5)
Made available in DSpace on 2015-02-05T15:21:22Z (GMT). No. of bitstreams: 1 MPFE_EduardoMello.pdf: 1511130 bytes, checksum: ee2bf1cdb611b05a4c962200c29ff28f (MD5) Previous issue date: 2015-01-30
Este estudo investiga o poder preditivo fora da amostra, um mês à frente, de um modelo baseado na regra de Taylor para previsão de taxas de câmbio. Revisamos trabalhos relevantes que concluem que modelos macroeconômicos podem explicar a taxa de câmbio de curto prazo. Também apresentamos estudos que são céticos em relação à capacidade de variáveis macroeconômicas preverem as variações cambiais. Para contribuir com o tema, este trabalho apresenta sua própria evidência através da implementação do modelo que demonstrou o melhor resultado preditivo descrito por Molodtsova e Papell (2009), o 'symmetric Taylor rule model with heterogeneous coefficients, smoothing, and a constant'. Para isso, utilizamos uma amostra de 14 moedas em relação ao dólar norte-americano que permitiu a geração de previsões mensais fora da amostra de janeiro de 2000 até março de 2014. Assim como o critério adotado por Galimberti e Moura (2012), focamos em países que adotaram o regime de câmbio flutuante e metas de inflação, porém escolhemos moedas de países desenvolvidos e em desenvolvimento. Os resultados da nossa pesquisa corroboram o estudo de Rogoff e Stavrakeva (2008), ao constatar que a conclusão da previsibilidade da taxa de câmbio depende do teste estatístico adotado, sendo necessária a adoção de testes robustos e rigorosos para adequada avaliação do modelo. Após constatar não ser possível afirmar que o modelo implementado provém previsões mais precisas do que as de um passeio aleatório, avaliamos se, pelo menos, o modelo é capaz de gerar previsões 'racionais', ou 'consistentes'. Para isso, usamos o arcabouço teórico e instrumental definido e implementado por Cheung e Chinn (1998) e concluímos que as previsões oriundas do modelo de regra de Taylor são 'inconsistentes'. Finalmente, realizamos testes de causalidade de Granger com o intuito de verificar se os valores defasados dos retornos previstos pelo modelo estrutural explicam os valores contemporâneos observados. Apuramos que o modelo fundamental é incapaz de antecipar os retornos realizados.
This study investigates whether a Taylor rule-based model provides short-term, one-month-ahead, out-of-sample exchange-rate predictability. We review important research that concludes that macroeconomic models are able to forecast exchange rates over short horizons. We also present studies that are skeptical about the forecast predictability of exchange rates with fundamental models. In order to provide our own evidence and contribution to the discussion, we implement the model that presents the strongest results in Molodtsova and Papell’s (2009) influential paper, the 'symmetric Taylor rule model with heterogeneous coefficients, smoothing, and a constant.' We use a sample of 14 currencies vis-à-vis the US dollar to make out-of-sample monthly forecasts from January 2000 to March 2014. As with the work of Galimberti and Moura (2012), we focus on free-floating exchange rate and inflation-targeting economies, but we use a sample of both developed and developing countries. In line with Rogoff and Stavrakeva (2008), we find that the conclusion about a model’s out-of-sample exchange-rate forecast capability largely depends on the test statistics used: it is necessary to use stringent and robust test statistics to properly evaluate the model. After concluding that it is not possible to claim that the forecasts of the implemented model are more accurate than those of a random walk, we inquire as to whether the fundamental model is at least capable of providing 'rational,' or 'consistent,' predictions. To test this, we adopt the theoretical and procedural framework laid out by Cheung and Chinn (1998). We find that the implemented Taylor rule model’s forecasts do not meet the 'consistent' criteria. Finally, we implement Granger causality tests to verify whether lagged predicted returns are able to partially explain, or anticipate, the actual returns. Once again, the performance of the structural model disappoints, and we are unable to confirm that the lagged forecasted returns antedate the actual returns.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-05T11:47:53Z No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5)
Made available in DSpace on 2018-12-05T11:47:53Z (GMT). No. of bitstreams: 1 Michelle Camini Mickelberg.pdf: 1458856 bytes, checksum: 95337ba92fbee6a0bab8e23ff718cc3f (MD5) Previous issue date: 2018-10-26
The research investigates whether the application of the transaction in tax law, understood as one of the possible outcomes of the consensual methods of dispute resolution, is compatible with the Brazilian judicial system and, in case it is, what are the limits imposed by the legal system to its federal regulation. This work starts with the assumption that language is constitutive of reality and seeks to identify what are the possible meanings of the word transaction; starting from the characteristics of the out-of-court methods of dispute resolution and the civil transaction, as well as from the analysis of the rule described in article 171 of the National Tax Code (CTN), a definition of the tax transaction concept is built. In face of the definition of this institute, this work studies the elements of the rule to be introduced by the Federal Legislative Power, as well as its compatibility with article 3rd of the CTN, with the constitutional norms that rule the national tax system and with the public interest. This work also analyzes the possibility of a legal claim on the transaction and the legal consequences resulting from possible flaws in the agreement between the State and the individual. Closing the research, this work investigates the cost-benefit in the insertion of a federal law regulating the tax transaction, taking into consideration the incentives generated on taxpayers for such legislative choice, the economic benefits reaped by the Fiscal Authority in the adoption of this institute and whether the perspective of an agreement with the State could increase tax evasion and corruption. Finally, the previous experiences of tax transaction in states and local legislations is analyzed considering the resulting conclusions of the present study
A pesquisa investiga se a admissão da transação, entendida como um dos resultados possíveis da autocomposição, em matéria tributária, é compatível com o sistema jurídico pátrio e, em caso afirmativo, os limites impostos pelo ordenamento para uma regulamentação do instituto em âmbito federal. Para tanto, parte-se da premissa que a linguagem é constitutiva da realidade e busca-se identificar as acepções de sentido do termo transação; a partir das características dos meios alternativos de solução de conflitos e da transação civil, bem como da análise da norma de competência prevista no artigo 171 do Código Tributário Nacional (CTN), constrói-se uma definição do conceito de transação tributária. À luz da definição do instituto, estudam-se os elementos da norma a ser introduzida pelo Poder Legislativo Federal, bem como a sua compatibilidade com o artigo 3º do CTN, com as normas constitucionais que regem o sistema tributário nacional e com a indisponibilidade do interesse público. O trabalho analisa, ainda, a possibilidade de rediscussão judicial dos termos da transação e as consequências jurídicas decorrentes de possíveis vícios no acordo entabulado entre o Poder Público e o particular. Encerrando a pesquisa, investiga-se o custo-benefício na edição de lei federal regulamentando a transação tributária, levando-se em consideração os incentivos gerados nos contribuintes por tal escolha legislativa, as vantagens econômicas para o Fisco na adoção do instituto e se a perspectiva de acordo com o Estado incrementaria a evasão fiscal e a corrupção. Por fim, expõe-se a experiência da transação tributária em outros entes da federação, confrontando-se as respectivas legislações com as conclusões resultantes do presente estudo

Esse trabalho teve como objetivo contribuir para o debate sobre a importância das políticas de incentivo à inovação no Brasil. Os resultados esperados do uso que as empresas fizeram dos diferentes tipos de instrumentos sobre os gastos em pesquisa e desenvolvimento (P&D) foram avaliados pelo método de diferenças em diferenças. O método permitiu obter as diferenças de gastos entre empresas beneficiárias de instrumentos e as não-beneficiárias em três períodos consecutivos: 2005 em relação à 2003; 2008 em relação à 2005 e de 2011 em relação à 2008. Ao fazer isso, foi possível identificar se tais diferenças foram positivas e significativas, podendo ser atribuídas às influências dos instrumentos. Os instrumentos utilizados foram: incentivos fiscais, Lei de Informática, financiamentos em parcerias, financiamentos sem parcerias e subvenção. E a utilização dos mesmos pelas empresas teve maior relevância no âmbito de diversos programas de apoio à inovação vigentes no país a partir da retomada das políticas industriais e tecnológicas, nos anos 2000. O estudo concluiu que os efeitos positivos e significativos são limitados à determinados grupos tecnológicos e à poucos instrumentos, em geral, de caráter fiscal. Além disso, esses efeitos positivos surgem em apenas um período, sendo que para cada grupo tecnológico foram efetuadas estimativas para três períodos. Também não houve evidências de que os instrumentos financeiros exerçam efeitos significativos sobre as decisões de gastos em pesquisa e desenvolvimento, apesar da maior ênfase dada aos mesmos no período estudado. Os resultados sugerem fraca influência dos mecanismos de apoio à P&D no Brasil sobre o aumento dos gastos privados, apesar dos avanços recentes.
This study aimed to contribute to the debate about the importance of encouraging innovation policies in Brazil. Understanding the role played by public support instruments to research and development activities in relation to private business spending has become fundamental to achieving this end. The expected results of the use that companies made of different types of instruments on spending were evaluated by the method of difference in differences. This allows you to compare, over a certain period of time, the differences in expenses between the companies that made use of any type of instrument and the companies that did not. Thus, the method yielded differences in spending between the beneficiary and nonbeneficiary firms of those instruments of three consecutive periods: 2005 compared to 2003; 2008 compared to 2005 and 2011 compared to 2008. In doing so, it was possible to identify whether these differences were positive and significant and can be attributed to the influence of the instruments. The instruments used were: tax incentives, Information Technology Law, financing partnerships, financing and grants. And their use by companies had most relevance within various programs to support innovation in force in the country from the resumption of industry and technology policy in the 2000s. The study concluded that the positive and significant effects are limited to certain technological groups and the few instruments in general tax character. In addition, these positive effects arise in one period, and for each technology group estimates were made for three periods. There was also no evidence that the financial instruments carry significant effects on spending decisions on research and development, despite the greater emphasis given to them during the study period. The results suggest weak influence of mechanisms to support R&D in Brazil on the rise in private spending, despite progress in recent years.

O processo de tratamento de efluentes por lodos ativados é um dos processos de tratamento mais difundido em todo o mundo, devido principalmente a qualidade do efluente obtido. Entretanto, trata-se de um processo biológico dependente da atividade bacteriana para a estabilização da matéria orgânica proveniente dos esgotos e com isso, se faz necessária a manutenção das condições ideais para a sobrevivência e proliferação das bactérias e dos outros microrganismos envolvidos neste processo. Efluentes salinos causam um grande distúrbio na atividade celular dos microrganismos presentes neste processo. A análise biológica do lodo e a taxa de consumo de oxigênio são testes rápidos, práticos, baratos e sem geração de resíduos químicos e que foram adotados neste trabalho para acompanhar a eficiência do processo. Esses dois parâmetros são amplamente utilizados em pesquisas, porém ainda é sub-utilizado para efetivo monitoramento de Estações de Tratamento de Esgotos. Este presente trabalho investigou a influência da salinidade nos processos de lodos ativados através de parâmetros que levam em consideração a atividade metabólica dos organismos aeróbios e através do monitoramento da comunidade de protozoários indicadores biológicos do lodo ativado, os testes de respirometria e os testes da análise biológica do lodo, respectivamente. Os resultados da atividade metabólica são apresentados em forma de gráficos, em termos de taxa de consumo de oxigênio específico e porcentagem de inibição. Os resultados da qualidade biológica são apresentados em números de 0 a 10 de acordo com o Índice de Madoni (1994). Os resultados demonstraram a imediata intoxicação dos lodos ativados em concentrações de sal a partir da concentração mínima utilizada neste trabalho, que foi de 5 gL de NaCl. Para entender melhor o processo de intoxicação foi realizado experimentos de 96 horas de monitoramento após o choque de cloreto de sódio nos reatores com lodos ativados, os resultados não demonstraram melhoria no processo. Os resultados sugerem que os testes de taxa de consumo de oxigênio em consonância com os testes da qualidade biológica são eficientes e complementares para a avaliação da influência da salinidade no processo de lodos ativados.
Effluent treatment process by sludge activated is one of the most used processes of treatment all over the world, mainly because of the quality of the final effluent. However, this process is a biological one, and so, it depends on the bacterial activity to the stabilization of the organic matter of the sewage. Considering this, it is necessary to maintain the ideal conditions to the survival and proliferation of the bacteria responsible for the process. This work considered two parameters to evaluate the influence of the salinity in the sludge activated processes; these parameters are widely used in research, however, little used for the monitoring of the Wastewater Treatment Plants. The objectives of this work are to investigate the influence of the salinity through the respirometry test and the biological quality of the sludge. The results of the metabolic activity are presented in graphics, in terms of Oxygen Uptake Rate and percentage of inhibition. The results of the biological quality are presented in numbers by 0 to 10 according to the Mandonis Index (1994). The results show the intoxication of the sludge activated in saline concentrations higher than 5 g/L of NaCl in the saline shock, and it seems that efficiency do not get better even after 96 hours. The results suggests that the respirometry test and the biological quality test are efficient and complementary to the evaluation of salinity in the sludge activated processes.

Made available in DSpace on 2016-04-26T20:23:46Z (GMT). No. of bitstreams: 1 Jeronimo Dix-Neuf Rosado dos Santos.pdf: 1036189 bytes, checksum: fe6589a358ae41317fa0812c67149bc6 (MD5) Previous issue date: 2015-08-18
This study aims to analyze the use of tax extrafiscality as a means available to the Brazilian Government able to improve economic and social development, with greater emphasis on correct and maximum use of real estate achieving its social function (IPTU e ITR), in contrast to the benchmarks constitutional principles of the entire system. In analyses of the proposed theme, we will study the constitutional system, with an emphasis on constitutional principles, moving even to the infra-constitutional legislation applied to the theme, including the modern doctrine and jurisprudence of our Federal Supreme Court. We'll explore tax norms, its characteristics and its relationship both with the principle of non-conficatory, as with extrafiscality. We are will proceed investigating some other forms of extrafiscal use of taxes as a tool for economic and social development. We will focus on the end in the primer object of this research work, which lies in the possibility of using exactions to fiscal or extrafiscal character, in his eagerness to promote the better use / land use - rural or urban, without, however, be extrapolated permission and constitutional limits, invading greatly guidelines of the entire system and guarantors of the most precious individual and collective rights. It is the deepening study about the social function of real state properties in line with the constitutional system as a means able to sketch a problem outline for an economic and social future that has already arrived in the country. We seek so without flanking the maximum printed in the canons of Laws Act, the confrontation between extrafiscality and the principle of non-confiscatory, while we will check the need for a balanced co-existence and economic and social development tool
O presente estudo tem por objetivo fazer uma análise da utilização da extrafiscalidade tributária como meio disponível ao Estado brasileiro apto a fomentar o desenvolvimento econômico e social, com ênfase maior na correta e máxima utilização dos bens imóveis para que atinjam a sua função social (IPTU e ITR), em contraste com os princípios constitucionais balizadores de todo o sistema. Para a análise do tema proposto, estudaremos o sistema constitucional, com uma maior ênfase nos princípios constitucionais tributários, transitando ainda pela legislação infraconstitucional afeita ao tema, a doutrina moderna e a jurisprudência das Cortes de Justiça brasileiras. Cuidaremos, nessa proposta, da norma instituidora dos tributos em destaque, das suas características e da sua relação tanto com o princípio do não confisco, quanto com a extrafiscalidade. Investigaremos algumas outras formas de utilização extrafiscal dos tributos como ferramenta do desenvolvimento econômico e social. Focaremos, ao final, no objeto maior de investigação do presente trabalho, que reside na possibilidade de se utilizar exações com caráter fiscal ou extrafiscal, no afã de promover o melhor aproveitamento/utilização das terras rurais ou urbanas, sem, contudo, extrapolar a permissão e os limites constitucionais, invadindo sobremaneira normas orientadoras de todo o sistema e garantidoras de preciosos direitos individuais e coletivos. Trata-se de aprofundamento do estudo acerca da função social dos imóveis em sintonia com o sistema constitucional, como um meio apto a esboçar um contorno do problema para um futuro econômico e social já aportado no país. Buscaremos assim, sem ladear os cânones máximos estampados na Constituição Federal, o confronto entre a extrafiscalidade e o princípio da não confiscatoriedade, ao passo que verificaremos a necessidade de sua coexistência equilibrada como uma ferramenta de desenvolvimento econômico e social

Em que pese o papel fundamental da tributação no âmbito de um Estado Democrático de Direito (Estado Fiscal), no qual o dever de pagar tributos é considerado um dever fundamental, persistem na doutrina e jurisprudência nacionais posicionamentos que associam aos tributos um caráter odioso. Essa repulsa aos tributos decorre de uma ideologia ultraliberal que não se justifica à luz do sistema de direitos e garantias desenhado em nossa Constituição. Essa disseminada postura ideológica influencia de forma equivocada a interpretação e a aplicação de inúmeros institutos e normas tributárias, como ocorre em relação às sanções administrativas não pecuniárias (restritivas de direitos) utilizadas para punir o inadimplemento de uma obrigação tributária principal, denominadas de sanções políticas, morais ou indiretas. A presente dissertação busca analisar de forma crítica como a doutrina nacional e a jurisprudência histórica e atual dos nossos tribunais superiores vêm se posicionando acerca da constitucionalidade dessas sanções, de modo a apontar a inconsistência teórica do entendimento ainda prevalecente, seja à luz da teoria da sanção, seja à luz do neoconstitucionalismo, demonstrando ser juridicamente injustificável considerar inconstitucional de plano uma sanção tributária pelo só fato de ser não pecuniária, já que esse juízo demanda uma análise específica da proporcionalidade em cada caso, atentando-se para os princípios e circunstâncias envolvidos. Além de importantes julgados sobre o tema e posições de renomados autores, são analisadas separadamente as ADIs n. 5.135 e 5.161, que tratam, respectivamente, das polêmicas questões do protesto das Certidões da Dívida Ativa e da vedação da distribuição de lucros e bonificações em empresas com débito em aberto junto à União Federal.

Made available in DSpace on 2016-04-26T20:29:51Z (GMT). No. of bitstreams: 1 Juliana Ferreira Pinto Rocha.pdf: 1024829 bytes, checksum: 265482e2fb169757e1adbb14d66dfb53 (MD5) Previous issue date: 2009-10-26
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The present study entails theoretical research involving the application of the dogmatic method grounded in the study of the principles of the General Theory of Law, starting out from the Positive Law System as a point of reference, with the aim of furthering investigation on accessory tax liability within the context of the Brazilian Legal System, and according to the prescriptive statements of the National Tax Code and its application under the national doctrine. The main aim was to demonstrate the discipline of accessory tax liability, as incorporated within the Brazilian Positive Law System, i.e., constituting liabilities and taxes while also being subject to Constitutional Tax Legal System, thereby diverging from the concept of being a mere administrative, instrumental or formal obligation. The study concludes by demonstrating that the discipline of accessory tax liability requires, as a form of fair taxation based on the principles of lawfulness, typicity, taxpaying ability and legal safety which uphold the Democratic Rule of Law, that the imposed legal rules of law of accessory tax liabilities, as well as legal sanctioning rules applied upon non-fulfillment, respect the limits established and applied by the Constitutional Tax Legal System
O presente trabalho trata de pesquisa teórica com aplicação do método dogmático fundamentado no estudo dos princípios da Teoria Geral do Direito, partindo do Sistema de Direito Positivo como referência, com a finalidade de aprofundar os estudos sobre a obrigação tributária acessória a partir da realidade do nosso ordenamento jurídico, visto a partir dos enunciados prescritivos do Código Tributário Nacional e da sua aplicação pela doutrina pátria. O objetivo principal é demonstrar a disciplina da obrigação tributária acessória da forma como está inserida no nosso Sistema de Direito Positivo, isto é, são obrigações e são tributárias, além de estarem sujeitas ao regime jurídico constitucional tributário, afastando assim a concepção de mero dever administrativo, instrumental ou formal. Ao final, será demonstrado que a disciplina da obrigação tributária acessória exige como forma de tributação justa, fundada nos princípios da legalidade, da tipicidade, capacidade contributiva e da segurança jurídica, fazendo valer os ditames do Estado Democrático de Direito, que as normas jurídicas impositivas de obrigações tributárias acessórias, bem como as normas jurídicas de caráter sancionatório e aplicadas pelo seu descumprimento, observem os limites traçados e aplicados pelo regime jurídico constitucional-tributário

Made available in DSpace on 2011-05-04T12:36:20Z (GMT). No. of bitstreams: 0 Previous issue date: 2010
Informações coletadas em um censo demográfico podem dizer muito a respeito das condições de vida de uma população e são amplamente utilizadas na formulação e implementação das políticas públicas sociais. Quanto maior a qualidade dos dados censitários, mais fidedigno será o painel da realidade da população. Baseando-se em microdados do Censo Demográfico 2000, o presente estudo trata de descrever as freqüências de domicílios cujos responsáveis se auto classificaram como indígenas e que foram classificadas como coletivo ou improvisado pelos recenseadores na área rural dos municípios brasileiros. Para este tipo de classificação não são coletados dados que caracterizam os domicílios, tais como perfil socioeconômico e condições de saneamento. Na análise para os grupos de cor / raça, os indígenas foram os que tiveram as maiores freqüências de domicílios classificados como coletivos (4,4 por cento) em relação aos não indígenas (0,1 por cento). A classificação como coletivo foi mais freqüente na macrorregião Centro Oeste, especificamente no estado de Mato Grosso (mais de 40 por cento deste tipo de classificação ocorreu em apenas cinco municípios de MT). Os domicílios indígenas classificados como improvisados (3,5 por cento) também foram superiores aos não-indígenas (1,3 por cento) e ao contrário dos coletivos, ocorreram em diferentes regiões do Brasil, com destaque para municípios da macrorregião Sul (6,6 por cento) e o estado de Mato Grosso do Sul (17,9 por cento). Para os municípios que estavam fora dos limites da Amazônia Legal houve 1,5 mais domicílios indígenas classificados como improvisados do que na Amazônia Legal. Nestes municípios constatou-se que quanto mais desenvolvido, maiores foram as proporções medianas de domicílios indígenas improvisados, e que neles estavam as menores extensões de terras indígenas. Foi possível concluir que há necessidade de um censo específico, com treinamento adequado dos recenseadores, para que sejam levadas em consideração as diferenças e particularidades de cada comunidade indígena. Acredita-se que somente ao considerar a diversidade étnica que há no Brasil, será possível diminuir as desigualdades e conseqüentemente, a invisibilidade demográfica e epidemiológica que insistem em acompanhar os indígenas.
Census data can say a lot about the living conditions of a population and are widely used in the formulation and implementation of public social policies. The higher the quality of census data, the more reliable will be the picture of the reality of the population. Based on microdata from the 2000 Demographic Census, this study describes the frequency of households whose heads self-classified as indigenous and which were classified as collective or improvised by the enumerators in rural municipalities. For households in these categories, additional data are not collected to characterize the households with respect to such aspects as socioeconomic profile and sanitation. In the analysis of color and race categories, indigenous people were those with the highest frequency of households classified as collective (4.4%) compared to non-indigenous people (0.1%). Classification as a collective was more frequent in the Central-West macro-region, specifically in the state of Mato Grosso (over 40% of households classified as collective nationally occurred in only five municipalities of MT). The number of indigenous households classified as improvised (3.5%) was also higher than for non-Indigenous households (1.3%). Unlike collective households, improvised households occurred in different regions of Brazil, especially in municipalities in the South macro-region (6.6% ) and in the state of Mato Grosso do Sul (17.9%). There were 1.5 times more households classified as improvised in municipalities located inside than outside the Legal Amazon. In this region, it was found that the more developed the municipality, the greater the median proportions of indigenous improvised households and the smaller the area of indigenous lands. It was concluded that there is need for a specific census, with proper training of enumerators, to take into consideration the differences and particularities of each indigenous community. It is believed that merely considering the ethnic diversity of Brazil will reduce inequalities and, therefore, the demographic and epidemiological invisibility that stubbornly accompanies indigenous people.

Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative und quantitative Feldstudie auf nationaler Ebene, wie die ägyptische Öffentlichkeit Philanthropie, soziale Gerechtigkeit, Menschenrechte, Spenden, Freiwilligenarbeit und andere Konzepte des zivilgesellschaftlichen Engagements wahrnimmt. Um eine umfassende und repräsentative Datengrundlage zu erhalten, wurden 2000 Haushalte, 200 zivilgesellschaftliche Organisationen erfasst, sowie Spender, Empfänger, religiöse Wohltäter und andere Akteure interviewt. Die so gewonnen Erkenntnisse lassen aussagekräftige Aufschlüsse über philanthropische Trends zu. Erstmals wird so auch eine finanzielle Einschätzung und Bewertung der Aktivitäten im lokalen Wohltätigkeitsbereich möglich, die sich auf mehr als eine Billion US-Dollar beziffern lassen. Die Erhebung weist nach, dass gemessen an den Pro-Kopf-Aufwendungen die privaten Spendenaktivitäten weitaus wichtiger sind als auswärtige wirtschaftliche Hilfe für Ägypten. Das wiederum lässt Rückschlüsse zu, welche Bedeutung lokale Wohltätigkeit erlangen kann, wenn sie richtig gesteuert wird und nicht wie bislang oft im Teufelskreis von ad-hoc-Spenden oder Hilfen von Privatperson an Privatperson gefangen ist. Die Studie stellt außerdem eine Verbindung her zwischen lokalen Wohltätigkeits-Mechanismen, die meist auf religiösen und kulturellen Werten beruhen, und modernen Strukturen, wie etwa Gemeinde-Stiftungen oder Gemeinde-„waqf“, innerhalb derer die Spenden eine nachhaltige Veränderung bewirken können. Daher bietet diese Arbeit also eine umfassende wissenschaftliche Grundlage, die nicht nur ein besseres Verständnis, sondern auch den nachhaltiger Aus- und Aufbau lokaler Wohltätigkeitsstrukturen in Ägypten ermöglicht. Zentral ist dabei vor allem die Rolle lokaler, individueller Spenden, die beispielsweise für Stiftungen auf der Gemeindeebene eingesetzt, wesentlich zu einer nachhaltigen Entwicklung beitragen könnten – und das nicht nur in Ägypten, sondern in der gesamten arabischen Region. Als konkretes Ergebnis dieser Arbeit, wurde ein innovatives Modell entwickelt, dass neben den wissenschaftlichen Daten das Konzept der „waqf“ berücksichtigt. Der Wissenschaftlerin und einem engagierten Vorstand ist es auf dieser Grundlage gelungen, die Waqfeyat al Maadi Community Foundation (WMCF) zu gründen, die nicht nur ein Modell für eine Bürgerstiftung ist, sondern auch das tradierte Konzept der „waqf“ als praktikable und verbürgte Wohlstätigkeitsstruktur sinnvoll weiterentwickelt.
This work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure.

Item consists of a digitized copy of an audio recording of an E.S. Woodward Lecture delivered at the Vancouver Institute by Richard Blundell on March 22, 1997. Original audio recording available in the University Archives (UBC AT 2013). Also included is a PDF copy of the edited lecture that appeared in "The Vancouver Institute: an experiment in public education" Peter Nemetz (ed).

碩士
南臺科技大學
財經法律研究所
104
In this study, prove to explor the feasibility of imposeing "fat tax" in our country. Legislation based on the experience of foreign countries to explore if Taiwan need to impose the "fat tax" or not. First, this study used literature research to know the world's recognition of obesity, the prevalence of obesity and trend of foreign legislation. Second, used foreign literature to analyse the good and bad of "fat tax". Finally, sum up our country's legislation research of imposing "fat tax". This study is the first Legal paper to explor the feasibility of imposeing "fat tax" in our country. Used literature research to sum up the foreign literature and Taiwan's legislative research. Basly explored the feasibility of imposing "fat tax" in Taiwan and let the people reference of paper and policy.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1992.
Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

碩士
國立中正大學
法律所
97
The trust law provided formerly does not have one property management way, might cause the general family, the introduction specialized administrative personnel, came generation of own for its management property, reached the property to rise in value, not to avoid waste, the attendance family and the children the necessity, really also the permeable will way has completed the trustee to want attendance functions before death and so on object of, every its all sorts all had involves to the trust benefit obtained production with the assignment, assessment of sign with formerly each kind of tax law stipulation with behavior, incompletely same, because but the trust tax system picked the disperser legislation, also the trust was one kind in our country new to manage finances the way, rightThe identical trust contract, person of the different work place, often can have respectively the different opinion, sends when the dispute, is by, this article studies the goal, except the discussion trust tax system and the trust legal system the joint, and discusses the trust behavior to involve each item of tax item to draft accepts tax affairs of legal system question with the stipulation.。

This dissertation is a collection of three essays in the fields of environmental and public economics. The first essay assesses the effect of government spending on charitable donations to environmental causes. Using a theoretical model, I solve for changes in private donations due to increased government spending and contrast this with changes due to direct grants to nonprofit organizations. Depending on the nonprofit’s fundraising response, government spending may result in the crowding out or in of private giving. I empirically investigate this topic using data from the tax returns of environmental charities as well as a panel survey data set on the philanthropic behavior of individuals. My results indicate that government expenditures on the environment actually crowd in private giving, partly due to the increased fundraising response by charities. The second essay examines the incidence of a pollution tax scheme in which tax revenue is returned to low-income workers. Using a general equilibrium model with both skilled and unskilled labor, a decomposition of the real net wage effects shows the effect of the tax rebate, the effect on the uses side of income (higher product prices), and the effect on the sources side of income (relative wage rates). Numerical examples show that returning the revenue to the low-skilled workers is still not enough to offset the effect of higher product prices; in almost all cases, the rebate does not prevent a reduction in the real net wage. The third essay studies the distributional effects of the SO2 allowance market. Even if low-income households do not have large budget shares for the polluting good, grandfathered permit systems may still be regressive since the permit rents accrue disproportionately to wealthy shareholders in the polluting industry. I estimate the burden imposed on different income groups under a grandfathered permit policy and compare this with the burden under an auctioned policy. Using Monte Carlo techniques, I calculate the 5th and 95th percentiles of the distribution of possible results. I find evidence of regressivity for grandfathered permits whereas an emissions tax/auctioned permit system can be progressive if the scarcity rents are distributed in lump sums.
text

Graduation theses is focused on problems of Intrastat. Intrastat is the statistic system, which surveys movement of goods among member states of European Community. Condition for existing of Intrastat is overruning the assimilatory treshold during receiving or expanding of goods. The company must be registered to pay VAT. The aim of this statistics is monitoring movement of goods and control of fulfilment the tax duty. This graduation theses evaluates actual way of Intrastat declaration , its rules and conditions. In the next part it brings proposals how to do it more simply. Theoretic part describes the definition of Intrastat, Extrastat and Eurostat, the conditions of declarating and the declaration itself. It also descrbies the unusually situations like tripartite trade. Practical part of this work applies to the concrete company, has to do Intrastat. It is the business company, which buys various equipment in order to sale. Graduation theses includes received and purchased invoices for goods. We can notice a lot of data which are useless and incorrect. The aim of this work is to provide the most important information, which are related to Intrastat and are amplified to accounting and taxation. Thesis supplies the most important data of statistical declaration of movement goods in European Community. it supplies proposal for simplification declaration. I believe that this thesis can be contribution for all workers, whose process monthly statistics of foreign trade. At the same time It is not important if these workers do Intrastat for the first time or do it commonly in job.

碩士
國立中山大學
公共事務管理研究所
95
Fairness and justice are important goals and cores values for pursuing an effective taxation system. However, for certain economic and social purposes, our nation implements extensive and long period tax deductions causing constant doubt of the equality of taxation. The tax deduction policies may be equitable to the past, but with the change of the environment, should the government carefully examine whether the result of the tax deductions has affected the fairness, justice and fiscal of the nation. If these deductions have already impaired the welfare of the nation, it is necessary to revise the taxation system and reconstruct the public value. The Legislative Yuan has passed “Fundamental Regulations of Income Tax” also named “Alternative Minimum Taxation, AMT” by the end of 2005. It is the first tax regulations passed by the Legislative Yuan in the last two decades. These regulations limit the deductions and compensate the deficiency of unfairness. Thus, this research will focus on taxpayers’ recognition and support of the tax reform after the regulations are executed. Should people promote more tax reforms if outdated deductions exist? Therefore, by combining the questionnaires with the empirical analysis, gathering related discoveries and opinions, this research leads to a practical suggestion and provides a reference with the tax authorities to amend the tax deduction policies. According to the result, the tax experts and professionals agree that AMT meets the needs of tax equality and justice. Besides, nearly 60% of the interviewees think AMT is beneficial to our nation’s finance. However, people recognize that negative effects and problems with the implementation of AMT should be overcome. People also highly expect to modify the outdated tax deductions. In conclusion, our research provides the following suggestions: 1. To thoroughly review and revise the outdated tax deductions promptly. 2. To review and amend the extent of the income tax deductions. 3. The review of investment tax credit is the main purpose of our tax reforms. 4. To prevent the incentive of tax evasion and discuss regularly about the existence or abolition of the AMT.

In the absence of taxes and transactions costs, there can be no benefit to corporate reorganization from a financial standpoint, but ‘real world’ limitations and frictions do provide additional value that is gained through divestitures in terms of focus and financial flexibility. Herein, the corporate divestiture decision is analyzed to determine the motivation for a parent company either to cleave its offspring directly to the external capital market in an equity carve-out or to distribute the shares to the existing shareholders in a tax-free spin-off. Cash flow performance, asymmetric information, relative size of the divestiture, and relatedness of the parent’s and subsidiary’s operations are all found to contribute significantly to the divestiture decision. In Canada, an alternate form of security, known as the income trust unit, has become popular for corporate reorganizations, either through an initial public offering or as a conversion of shares. The flow-through structure of income trusts currently allows avoidance of corporate taxation to offer higher pre-tax returns to retail investors, in a market setting where yield is increasingly equated with value. To determine placement of these securities in the market, the risk of the income trust organizational form is analyzed and compared to the standard corporate form. Further, a number of publicly known characteristics of the income trusts can predict the relative risk of this type of investment. In recent ‘hot markets’ for these securities, proof is uncovered that unsuitable firms have been migrating to this sector, but valuation of the investments in this sector has remained fair and full. Although pending legislation will discontinue the tax-exempt status of income trusts in 2011, during their tenure these securities have improved the Canadian market. Based on the data analysis herein, all types of divestitures studied have been predicted to provide commensurate value with respect to risk depending on the nature of the subsidiary.
Thesis (Ph.D, Management) -- Queen's University, 2007-08-15 11:20:20.465

The primary aim of a dissertation is to try to discover information that could assist in solving a particular problem at hand. The object of this dissertation is to determine the approach by our courts to apportionment of expenditure in terms of section 11(a) read with section 23(g) of the Income Tax Act No 58 of 1962. A single expenditure incurred for more than one purpose poses a problem when deduction of such an expenditure, is sought by a taxpayer. The problem that ttie courts have always encountered when dealing with the deductibility of expenditure incurred for a dual purpose, is that there is no provision in the Income Tax Act that directs what to do when faced with such a problem. The courts have always chosen apportionment of expenditure as a solution to the deductibility of expenditure incurred for more than one purpose, one such purpose being for tax purposes and the other being for non tax purposes. Apportionment of expenditure is used as a device to allocate part of the expenditure, which was incurred to produce income, as taxable expenditure, and another part of that expenditure which was incurred to produce non-taxable income, as non-deductible expenditure. This dissertation seeks to find out whether courts do take into consideration the provisions of the Income Tax Act applicable to the deduction of expenditure when called upon to make a decision on a particular case. The South African Revenue Services use apportionment of expenditure where it deems appropriate and the courts have never opposed it. The Legislature, which is responsible for the enactment of the act, seems to be happy to lie low, and allow the courts to dominate in handling the disputes that arise as a result of expenditure incurred with a dual purpose. It has been suggested that whilst the Income Tax Act does not provide any direction in situations where the deductibility of dual purposes expenditure is in dispute, apportionment is implied in the terms of section 11(a) read with section 23(g) of the Income Tax Act no 58 of 1962. The main aim of this research is to establish whether the path taken by the courts is the correct one in terms of section 11(a) and section 23(g) of the Income Tax Act no 58 of 1962. It is hoped that this work will be of assistance to both The South African Revenue Services and the taxpayers at large in terms of understanding that the courts are within the bounds of the Act.
Thesis (M.Com.)-University of KwaZulu-Natal, 2004.

Dissertação de Mestrado em Economia apresentada à Faculdade de Economia
Como Orientador do Trabalho de Projeto relativo ao Mestrado em Economia apresentado naFaculdade de Economia da Universidade de Coimbra, por Ekaterina Shtuk, intitulado "Incentivosfiscais aos ativos intangíveis: uma comparação entre o Reino Unido e a Federação Russa ", declaroque, na minha opinião, pode ser defendido perante um júri, em provas públicas.O Trabalho inclui as questões de investigação apropriadas na área do tratamento fiscal dapropriedade intelectual e, com base num método adequado, estende a análise e efetua umacomparação entre dois países economicamente relevantes.A mestranda desenvolveu um trabalho de avaliação das regras fiscais de incentivo à produção deintangíveis na Rússia e no Reino Unido, usando fontes legais e doutrinais, apresenta evidênciaempírica da utilização desses incentivos em ambos os países, e apresenta um contributo sobrequal pode ser o caminho da legislação russa na incorporação das atuais tendências sobre osincentivos mais eficazes à criação de propriedade intelectual.Dada a relevância dos intangíveis do crescimento e desenvolvimento económico, o tema afigura-se como bastante atual e pertinente para decisores políticos e empresariais. Adicionalmente,inclui-se na dissertação o impacto do Projeto “Base Erosion and Profit Shifting”, da Organizaçãopara Cooperação e Desenvolvimento Económico (OCDE) e da forma como tal projeto tenta evitarque os referidos incentivos sejam usados como forma de evasão fiscal. A Federação Russa poderáextrair de tais desenvolvimentos preciosos elementos para criação ou revisão de regimes fiscaisde apoio á investigação e desenvolvimento, cumprindo-se, assim, um objetivo importante destestrabalhos, que é o de propiciarem o cruzamento de experiências Internacionais em temáticaseconomicamente relevantes, como é o caso.
In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.The first issue is the review of the IP tax regime in the UK and identification of its strengths and weaknesses. The second issue is aimed at highlighting aspects that can be implemented in Russian tax legislation. Literature review gives a general description of the Intellectual property regime, its history and development. It also shows a brief presentation of the BEPS Action Plan, its main tasks and characteristics.The main body is devoted to the Action 5, that focus on IP taxation. This part describes the IP tax regime in the UK, and to the ways of stimulating innovations in Russia through the tax system. After the completion of the main analytical part, the work contains conclusions and recommendations for Russia and the possibilities for introducing the features of the British IP taxation into Russian legislation.

Com este projeto pretende-se conhecer quais são, na perceção dos Contabilistas Certificados, os mecanismos utilizados no contexto empresarial para fazer face às elevadas tributações autónomas sobre viaturas, bem como os conselhos destes profissionais para os seus clientes/empregadores neste contexto. Neste sentido, recolhemos dados através de um questionário online aplicado aos Contabilistas Certificados nos meses de dezembro de 2017 e janeiro de 2018, a partir do qual foram obtidas 202 respostas, as quais revelaram que os conselhos que os inquiridos mais dão aos seus clientes/empregadores, de modo a que consigam diminuir o peso das tributações autónomas sobre viaturas no Imposto sobre o Rendimentos das pessoas Coletivas a pagar, passam, principalmente, pela sua substituição por viaturas menos poluentes, bem como pela tributação das viaturas mais poluentes na esfera dos funcionários; acresce que os inquiridos revelaram que os seus clientes/empregadores os pressionam para minimizar o impacto das tributações autónomas no imposto a pagar. Quanto aos mecanismos efetivamente utilizados no contexto empresarial para mitigar o efeito das tributações autónomas sobre viaturas são, principalmente, a sua alienação aos sócios, sendo posteriormente cobrados kilometros à sociedade, a aquisição de viaturas por valores inferiores aos do mercado, bem como a tributação do uso das viaturas na esfera dos funcionários
With this project we intend to know which are, in the certified accountants perception, the mechanisms used in the business context to face the high autonomous taxation on vehicles, as well as the advice given by these professionals to their clients / employers in this context. Thus, we apply a questionnaire to Certified Accountants between December 2017 and January 2018, from which we obtain 202 valid responses, which revealed that the advices most give by these professionals to their clients/employers in order to reduce the burden of autonomous taxation on vehicles, are mainly the replacement of the vehicles by less polluting ones, as well as the taxation of polluting vehicles in the sphere of their employees; moreover, the accountants recognize that their clients / employers pressure them to minimize the impact of autonomous taxation on their tax payable. As regarding the mechanisms effectively used in the business context to mitigate the effect of the autonomous taxation on vehicles are, mostly, their alienation to the partners and subsequently charged of kilometres to the society, the acquisition of vehicles for values lower than the market, as well as the taxation of the use of vehicles in the sphere of their employees

In this research report the estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are identified by determining the impact thereof and whether or not there are any differences with regard to the estate implications of a traditional marriage. The Civil Union Act came into effect to give legality to the relationship between homosexual couples by providing the option to conclude a marriage or civil partnership. Both of these institutions thus have the same legal consequences. According to Section 13 of the Civil Union Act the implications of the Marriage Act also apply to the Civil Union Act. The feasibility of this principle is not taken into account regarding estate implications. Since a marriage and civil partnership in terms of the Civil Union Act differs from a traditional marriage, it leads to uncertainty with regard to the application of this principle. This uncertainty and estate implications are the topic of this study. The total effect of the Civil Union Act is not discussed in the Civil Union Act, but rather consists of references to other legislation. Consequently the specific estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are discussed with specific focus on marriage regimes, maintenance, purchasing of household necessities, donations and tax benefits. Both the position before and after the Civil Union Act are considered. Firstly marriage regimes are discussed since it is the first step in identifying estate implications for the marriage or civil partnership. Maintenance is considered a direct result of a marriage and is referred to in many laws. It is therefore necessary to discuss the content of the legislation and whether or not it is compatible with the Civil Union Act. The buying of household necessities, donations and tax benefits has a unique effect on a marriage and the focus in this study is on the effect it has on a marriage and civil partnership entered into in terms of the Civil Union Act. The conclusion is that this research report will provide clarity on what exactly the estate implications are for parties who have married or concluded a civil partnership in terms of the Civil Union Act.
LLM (Estate Law), North-West University, Potchefstroom Campus, 2014