Constitutional Concept Of Income
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Democracia fiscal e seus fundamentos à luz do direito &economia / Tax equality: law and economics view
Any society must decide how the common expenses will be shared and this has happened for thousands of years. From elements of the own movement of Law and Economics, this thesis formulates a scientific proposition about this theme. Its the fiscal democracy. Starting from the basic assumption that the Law and the Economics influence each other in a dynamic of
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/04/2010
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2. A base de cálculo do imposto sobre a renda das pessoas jurídicas: análise à luz da competência tributária e do conceito constitucional de renda e proventos de qualquer natureza
O estudo tem por objeto a análise, sob prisma fundamentalmente constitucional, da base de cálculo do Imposto sobre a Renda e Proventos de Qualquer Natureza (Imposto sobre a Renda) das pessoas jurídicas. O ponto de partida é a repartição das competências tributárias na Constituição Federal de 1988, com fulcro na competência tributária da União Fe
Publicado em: 2010
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3. The tax administration like essential activities for State working / A administração tributária como atividade essencial ao funcionamento do Estado
This present paper intends to show that the tax administration activities on three level of government (federal, state and municipal) are essential activities for State working, under the terms of the specific constitutional prevision (FC/88, art. 37, XXII, c/c and CA 42/2003). According to this constitutional device for the tax administration are raised on
Publicado em: 2009
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4. Imposto sobre a renda das pessoas jurídicas: sistemas e normas
The concept of income - concepts legal, constitutional and economic - for the incidence of income tax of companies is seen in the context of national legal system and standards included in it. We talk to the period of time needed to the income is declared received, and about the constitutional imperative that the legislature must comply with the institution
Publicado em: 2008
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5. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008
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6. Imposto sobre a renda e resultados positivos de controladas e coligadas no exterior
This paper aims at analyzing the effectiveness of the current normative system which determines the inclusion of amounts related to profits gained abroad by controlled or colligated corporations in the calculation basis of the Brazilian income tax. For this purpose, it is created an interpretative proposal which considers the Law to be a text, and enforces t
Publicado em: 2008
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7. Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos
The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent pre
Publicado em: 2007
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8. Imposto sobre a renda e proventos de qualquer natureza auferidos pela pessoa física: princípios constitucionais e sistemática de apuração
O presente trabalho tem por objetivo confrontar as análises constitucional, legal e acadêmica, relacionadas à sistemática de instituição, apuração e cobrança do IRPF, com a análise prática, ou seja, com a forma pela qual o contribuinte apura a efetiva base de cálculo do tributo e calcula o montante devido. Por isso, após o estudo do texto consti
Publicado em: 2007
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9. Paradigmas de racionalidade e as desicões do STF nas questões relativas à base de cálculo do imposto de renda - pessoa jurídica
This doctoral dissertation aims at checking if the Brazilian Supreme Court uses recurrent paradigms, determined from a specific and defined nucleolus of intelligibility, when judging parts involved in quantifying the tax base of the income tax for legal person. The Constitution through the concept of income, establishes limits to the taxing power which must
Publicado em: 2006