Tax Benefits
Mostrando 13-24 de 47 artigos, teses e dissertações.
-
13. O regime jurídico do gasto tributário no direito brasileiro / The legal regimen of tax expenditures in Brazilian law
Os benefícios fiscais produzem efeitos financeiros similares aos das despesas públicas, mais especificamente as subvenções, na medida em que ambos são instrumentos utilizados para transferir ao particular beneficiado recursos financeiros que a priori pertenceriam ao Estado. Nesse sentido, foi criado nos Estados Unidos nas décadas de 1960 e 1970 o conce
Publicado em: 2009
-
14. Proteção penal deficiente nos crimes contra a ordem tributária: necessidade de readequação do sistema punitivo para a efetiva implementação do estado democrático de direito / Deficient criminal protection against tax crimes: the need of readjustment at the punitive system to an effective implementation of the democratic rule of law
The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and fea
Publicado em: 2009
-
15. Modelagem econométrica do saldo da previdência social do Brasil / Econometric modeling of the balance of social security Brazil
This work aims to build models using econometrics techniques to explain the components of the balance of Social Security System, or in other words, the net value of tax revenues and the benefit values of the General Regime of Social Security. These models were subjected to statistic validations indicated in the theoretical reference of econometrics, to apply
Publicado em: 2009
-
16. A model to management enterprises cooperative networks : the case of junior enterprises / Um modelo de gestão para redes de cooperação : um estudo de caso em empresas juniores
The use of the cooperative work in the Núcleo, was chosen because it could potentially have a positive impact in the development and competitiveness of a companies network. The choice to help the Nucleo was made because the significant row that the "juniors enterprises" has in disseminating low cost technology in Campinas, as the university supplies resourc
Publicado em: 2009
-
17. Controle jurídico de políticas públicas de incentivo para empresas socialmente responsáveis
Seeks to establish a definition and delimitation of the topic involving the corporate social responsibility in order to make a distinction between this idea and constitutional knwoledge that we have about the social role of companies in an attempt to resolve the confusion among the subjects. The need to clarify the differences lies in the problematic of the
Publicado em: 2009
-
18. Social and environmental investments in value added statement: reduction or distribution of value added? / Investimentos socioambientais na demonstração do valor adicionado: formação ou distribuição do valor adicionado?
Value Added Statement (VAS) became a mandatory practice for all publicly traded companies in Brazil since 2008. Bearing a economic and social value and having the objective to show the benefits the company has added to the domestic economy, the Value Added Statement discloses the companys own structure for the remuneration of production factors. The informat
Publicado em: 2009
-
19. Gestão financeira de fundos de pensão / Financial management of pension funds
The Brazilian Pension System is composed of three regimens: the General Social Security System (RGPS), the Proper Security System of the Civil Servant (RPPS) and the Supplementary Security System (RPC), operated by open and closed security entities (EFPC and EAPC). The focus of this study is the Financial Management of Closed Entities of Supplementary Securi
Publicado em: 2009
-
20. 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
-
21. Os impactos tecnológicos da implantação da nota fiscal eletrônica: um estudo de casos múltiplos
Increasingly, the Information Technology is used in the society, including the private, public and third sector organizational context. Technological tools are created in order to speed, automate, control and monitor processes. These technologies generate impacts on areas that permeate their use and the objective of this study is to investigate the implement
Publicado em: 2008
-
22. Juros sobre capital próprio: utilização em empresas de capital fechado atuantes no segmento Transportador-Revendedor-Retalhista (TRR)
Payment of interest on shareholders equity by companies has been increasing significantly since its creation, by Law 9.249/95. Since this law was created, the possibility of using this figure, which was restricted to few specific cases, was extended. The payment of interest on shareholders equity is optional, and might follow objective criteria to characteri
Publicado em: 2008
-
23. Efeitos de políticas alternativas sobre a redistribuição de renda na economia brasileira / Effects of alternative policies on the income redistribution in the Brazilian economy
One of the serious problems in the Brazilian economy is its high degree of income inequality. For decades Brazil has been occupiyng a deplorable prominent position amongst the countries with the worst income distribution. The richest 1% and the poorest 50% of the population take hold of, virtually, the same amount of the total income generated in the country
Publicado em: 2008
-
24. A não-cumulatividade e os benefícios fiscais em matéria de ICMS: uma análise crítica da reação adotada pelas pessoas políticas ditas prejudicadas
Este trabalho científico tem por objetivo o estudo dos benefícios e incentivos fiscais em matéria de ICMS, que são comumente outorgados pelos Estados e Distrito Federal ao arrepio de convênios autorizadores, implicando em uma onerosa guerra fiscal, com conseqüências prejudiciais para todos os envolvidos. Inicialmente, partindo-se da análise das norma
Publicado em: 2008