Fiscal Rules
Mostrando 13-24 de 47 artigos, teses e dissertações.
-
13. Democracia, partidos e eleições: os custos do sistema partidário-eleitoral no Brasil.
This study addresses the financing system of electoral campaigns from the analysis of the rules that guide the funding of political parties in Brazil. Taking the 2006 general elections as a reference, it seeks to measure the amount of resources spent for the financial structuring of parties and elections, and determine the public benefits offered by the syst
Publicado em: 2009
-
14. 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
-
15. A política pública de incentivo ao setor de informática no Brasil a partir da década de 90: uma análise jurídica / The Brazilian informatics policy since the 90s: a legal analysis
The main purpose of this essay is to critically analyze under a legal perspective the Brazilian informatics policy adopted during the nineties. The strategy may be described as using the Informatics Law (Law no 8.248/91 and latter amendments), its rules and incentives as the central object of analysis and as a guidance to understand the industry and the publ
Publicado em: 2009
-
16. A revisão na concessão comum de serviço público
The work that prays if it presents has for object the analysis of the main aspects of the juridical regime of the revision of the concessions common of public service, denominated like this legally those subject to the national Law 8.987/1995 and her necessary correlation with the state planning. The study is justified for two main reasons: the absence of sp
Publicado em: 2009
-
17. A fria austeridade das regras fiscais resiste ao calor das urnas? : Oportunismo fiscal e contabilidade criativa nos estados brasileiros
Por que as regras fiscais nÃo impedem o oportunismo fiscal dos governantes na proximidade das eleiÃÃes? O presente trabalho analisa o desempenho fiscal dos estados brasileiros nos anos de eleiÃÃo para o cargo de governador posteriormente à adoÃÃo da Lei de Responsabilidade Fiscal. A hipÃtese à que a disputa eleitoral continua a afetar negativamente
Publicado em: 2008
-
18. A sustentabilidade fiscal de um plano de carreiras no setor público: o caso do Tribunal de Contas do Estado do Rio de Janeiro
With the consolidation of democracy, the society being more aware of their rights as citizens, demands from the public administration services of more quality as well as efficiency and transparency when it comes to what is being done with the money of the tax payer. In order to have that, the public administration needs competent, highly-motivated and well-
Publicado em: 2008
-
19. Atos administrativos vinculados e competências discrionárias no direito tributário: lançamento e ato administrativo
The proposed work intends to discuss the Administrative and Fiscal Laws by confronting the concepts of encumbered and discretionary acts of authority with the tax assessment, interpreted as procedure, act or rule. The main idea is to promote a classical administrative doctrine analysis, as well as the application of the language philosophy and the decurrentl
Publicado em: 2008
-
20. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
-
21. Ética do discurso e relações empresariais : o confaz enquanto instância comunicativa e sua importância diante do pacto federativo
The effects of globalization and the increasing intervention of the State in the ambit of economy unleash effects that reach the sphere of entrepreneurial relationship. This fact has produced the necessity of rethinking the way this intervention is done in order to compose or diminish the unbalanced results, and that represents one of the challenges to the s
Publicado em: 2008
-
22. Reforma institucional na China: entendendo o processo de transiÃÃo para uma economia de mercado (1979-1993)
The emergence of market transition economies contributes to new opportunities, modifying the main mechanisms for the formation of social structures, and allowing greater enterprise dynamic through states. From 1980 on, a new global era emerges, with new socialist economies choosing to implement mechanisms toward the opening of its markets. Among socialist na
Publicado em: 2008
-
23. Federalismo e endividamento subnacional: uma discussão sobre a sustentabilidade da dívida estadual
The subnational debt in Brazil was marked by successive bailouts by the federal government. The path of subnational debt induced some locals and state authorities to claim for further renegotiations. More specifically, some governors and mayors demanded a revision of the refinancing contracts. This article intends to present arguments sustained by simulation
Brazilian Journal of Political Economy. Publicado em: 2007-09
-
24. CPMF e elisão fiscal
The present work aims to study the anti-avoidance rules related to CPMF (Provisional Contribution on Financial Turnover), found in the rules of articles 2, 16, and 17 of the Law n. 9.311/96. In its elaboration, a systematic analysis of the Law is made, taking into consideration concepts related to the Law General Theory, Constitutional Tax Law, Civil Law, Ta
Publicado em: 2007