Indirect Taxes
Mostrando 1-12 de 16 artigos, teses e dissertações.
-
1. Carga do tabagismo no Brasil e benefício potencial do aumento de impostos sobre os cigarros para a economia e para a redução de mortes e adoecimento
A prevalência do tabagismo no Brasil reduziu sobremaneira nas últimas décadas, mas o país ainda tem uma elevada carga de doença associada a este fator de risco. O objetivo deste trabalho foi estimar a carga de mortalidade, morbidade e custos para a sociedade associada ao tabagismo em 2015 e o potencial impacto gerado em desfechos de saúde e para a econ
Cad. Saúde Pública. Publicado em: 29/08/2019
-
2. State Transfers, Taxes and Income Inequality in Brazil
Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direc
Bras. Political Sci. Rev.. Publicado em: 2015-05
-
3. Imunidade tributária recíproca e os impostos indiretos: uma interpretação conforme o Estado federal
O objetivo da presente tese é demonstrar a necessidade da não incidência dos tributos indiretos, nos casos de aquisições de bens e mercadorias por entidades políticas. A desoneração encontra justificativa constitucional, à luz da imunidade recíproca, não obstante o tema basear-se em veredicto contrário e consolidado, há décadas, no Supremo Trib
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 22/10/2012
-
4. Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente / Formation of the fair value of the biological assets without active market: an analysis based on the present value
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not h
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/01/2012
-
5. 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
-
6. Tributação, previdencia e assistencia sociais : impactos distributivos / Taxation and welfare and social assistance : distributive impacts
This study aims to assess the distributional impact of direct and indirect taxation and welfare and social assistance. To achieve its purpose it uses data from Consumer Expenditure Survey (POF) 2002-2003 of IBGE, looking up, based on administrative records, assess the degree of adherence of the search data and, mainly, to discriminate against those benefits
Publicado em: 2008
-
7. Gestão de ativos e passivos nas instituições financeiras do mercado brasileiro: uma abordagem na alocação de capital
The present paper aims to present an implementation proposal of a structured process for assets and liabilities management. This process main purpose is the shareholders capital profitability optimization, guaranteeing not only controlled and qualified risks but also that the fair capital cost is paid by the ones who use it. The capital quantification basis
Publicado em: 2008
-
8. Política fiscal e investimento em infra-estrutura no contexto de modelos de gerações superpostas
The economic literature has emphasized the impact of fiscal policy and the incorporation of public capital on the formation of private capital, savings and productivity of labor. In this work, public capital (investment in infrastructure) is one of the factors of production. It was classified as infrastructure the capital that the government invests and imme
Publicado em: 2008
-
9. A seletividade como instrumento concretizador da justiça fiscal no âmbito do ICMS
The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishm
Publicado em: 2007
-
10. A taxação da agricultura comercial e familiar no Brasil - 1995 a 2005 / The taxation of commercial agriculture and familiar farm in Brazil - 1995 and 2005
Historically, the Brazilian agribusiness is confronted with resource transfers due to several factors as exchange rate valuation, and indirect taxes. On the other hand, there are subsidies that compensate the taxations being the most important the subsidy to rural credit. This work evaluates the effects of the economic policies on the price of black beans in
Publicado em: 2007
-
11. Welfare costs of taxation under sovereign default risk / Custos de bem-estar dos impostos sob risco de default soberano
This dissertation presents a general equilibrium model, with contingent service of sovereign debt, constructed to analyze the impacts of taxes on welfare. In this model, variations on the tax structure (originated from reforms) impact welfare directly, in the form of allocative distortions, and also through their indirect effects on the probability of defaul
Publicado em: 2007
-
12. A AMPLITUDE DA HUMANIDADE DOS TEMPLOS RELIGIOSOS: Exoneração dos Impostos Diretos e Indiretos / The Vastness of the religious temples immunity: Exonerations of direct and indirect taxes
In this present research we have the objective of analyzing the extent of the religious temples immunity. Our study will aboard the general situation to appoint when the immunity must be considered or not, regarding, in the first view, the religious activity itself. We will see the incidence of direct taxes (on services, property, income tax etc.) and the in
Publicado em: 2006