Regulatory Taxes
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. Límites jurídicos al establecimiento de tributos ambientales en el ordenamiento español, desde la perspectiva del derecho nacional y europeo
Abstract This article discusses the legal limits that the Autonomous Communities faces when establishing their own environmental taxes, in exercise of their financial autonomy. These limits are, firstly, those contained in national law, which includes the prohibitions drawn from the Constitution, and the restrictions given by the internal regulatory legislat
Rev. direito GV. Publicado em: 2016-08
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2. O papel de tributos diferidos no capital regulatório de instituições financeiras brasileiras / The role of deferred taxes in the regulatory capital of financial institutions in Brazil
Este trabalho fornece evidências sobre o papel de ativos e passivos de tributos diferidos como instrumento de tolerância regulatória e arbitragem de capital regulatório por instituições financeiras brasileiras no período de 2004 a 2009. Visando atingir o objetivo da pesquisa, foram desenvolvidas duas hipóteses: a) a tolerância regulatória, visando
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 11/09/2012
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3. Sanções tributárias e sanções políticas: temas que interessam ao direito tributário
The work herein presented is of interdisciplinary nature. It aims to study the Political Sanctions in Tax Law in the context of Brazilian Federal Constitution (1988), considering that they are one out of several tributary sanctions imposed by the Law in order to obligate a defaulter to pay taxes. Taking into account our objectives, we shall indeed follow way
Publicado em: 2010
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4. Análise da regulamentação do suprimento de energia elétrica aos pólos industriais como fator de competitividade. / Industrial clusters electricity supplying as a competitive factor - Brazilian Regulatory policy analisys.
Os pólos industriais são uma realidade no Brasil, mas, do ponto de vista da legislação, carecem de um tratamento específico e claro, particularmente com relação ao compartilhamento da infra-estrutura e aquisição de insumos energéticos. A falta de clareza na regulamentação brasileira abre espaço para interpretações divergentes com relação ao
Publicado em: 2009
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5. A extrafiscalidade e os controles de proporcionalidade e de igualdade
O presente estudo tem como foco central a definição da forma de sindicância das imposições e exonerações tributárias extrafiscais. A relevância do tema se faz sentir em razão do considerável aumento de emprego destas espécies de medidas, sem a respectiva atenção aos seus reflexos no âmbito das garantias e direitos fundamentais. O objetivo últ
Publicado em: 2009
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6. Atuação estatal no comércio exterior, em seus aspectos tributários e aduaneiros
The present study aims to identify and analyze the legal basis of one of the main economic activities nowadays: foreign trade. By evaluating the forms and the function of the State activity on foreign trade, it could be verified the presence of a regulatory and inducer nature, on the tax aspect as well as regarding to the customs control. In the analysis of
Publicado em: 2008
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7. Implementação e desenvolvimento de aeroportos industriais
Increased global competition encourages the search businesses of manufacturing for delivery speed, flexibility, customized products and reduction of stocks. At the same time that several countries of the world aim the promotion of its economic development and technology, and increasing exports. Already the airports strategically seek the expansion of its mar
Publicado em: 2008
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8. Institutions and transactions costs in Bahia sea port system: the TECON Salvador case. / Instituições e custos de transação no sistema portuário baiano: o caso TECON Salvador.
The international trade of the state of Bahia grew significantly since the year 2000 and caused an increasing demand for sea port services. The port of Salvador is responsible for a great portion of the cargo transportation generated by the state economical development and related to international trade. Since the year 2000, the TECONSV TECON Salvador S/A, t
Publicado em: 2008
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9. Biocombustíveis: uma análise das políticas públicas / Biocombustiveis: one analyzes of the politics publishes
This study has as an objective the analysis of Brazilian public policies with respect to Biofuels. Showing, through Brazilian juridical foundations, the sectors regulatory conditions and legal alterations that occurred with the promulgation of 1988s federal constution. The problem develops having as focus the Proálcool and Probiodiesel programs, describing
Publicado em: 2008
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10. O uso do replicador dinÃmico para abordar a evoluÃÃo do mercado de trabalho : uma perspectiva dos mercados formal e informal da economia
The Brazilian labour market is highly segmented in informality, being represented by almost half of the labour force. One of the main factors that induce workers into informality is an excessive regulatory system which makes formal economy little attractive to economic agents by imposing high access costs, as well as high costs of remaining in legality. Howe
Publicado em: 2007
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11. O princípio da legalidade e sua aplicabilidade ao IPI e ao ICMS / The principle of legality and its applicability on two Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS).
ABSTRACT The aim of this thesis is to rediscover the principle of legality and its applicability on two important Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS). The use of the word rediscover aims to stress the required
Publicado em: 2005