Tax Concept
Mostrando 13-24 de 56 artigos, teses e dissertações.
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13. Caminhos da reforma tributária no Brasil: 1980-2009
This paper analyzes the evolution of tax reform since the great crisis of Brazilian State funding in the 1980´s until 2009. It emphasizes the importance of a comprehensive and interdisciplinary approach including Sociology, Economics and Political Science, especially for greater theoretical understanding of this process. The inter-systemic external environm
Publicado em: 2009
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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
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15. Direitos fundamentais e o não-confisco tributário
This research analyzes some relation among the principle of bar the tax with confiscation effect and the fundamental rights. The theoretic base is the semantic-logic constructivism, with influence from the constitutional concretion. With the distinction between normative text (provision) and norm (interpretation), using the deontic logic to comprehensive the
Publicado em: 2009
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16. Segurança jurídica, princípio da legalidade tributária e jurisprudência
The subject matter of this work is the analysis of the concept of legal security in the Brazilian Federal Constitution of 1988, especially with regard to the activity of taxation by the state. Legal security is not isolated in the normative context, because there are other values related to legal security, such as justice and equality. Although they are diff
Publicado em: 2009
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17. Parâmetros do desenvolvimento hoje: uma proposta para a eficiência do direito ambiental
The lack of efficiency of environmental law is one of the biggest problems nowadays. Thus, from the possible of sustainable development this paper has analyzed. The propose was construct by the cohesion between the law and environmental management systems. There is presenting an alternative to the management and law, but a multitude of factors, in which the
Publicado em: 2009
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18. Políticas Econômicas e Políticas de Saúde no Brasil de 1979 a 2008: três décadas de contratempos / Economic politics and health policies in Brazil from 1979 to 2008: three decades of setbacks
This research work examines the relationship between fiscal policy and federal financing of health in the last three decades from 1979 to 2008 considering the lack of macroeconomic policies, especially tax policy, that restricts the features of SUS, prevents the proper understanding of its limits of funding. Thus, the work follows the evolution of successive
Publicado em: 2009
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19. 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
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20. The Dutch disease and its neutralization: a Ricardian approach
The Dutch disease is a major market failure originated in the existence of cheap and abundant natural or human resources that keep overvalued the currency of a country for an undetermined period of time, thus turning non profitable the production of tradable goods using technology in the state-of-the-art. It is an obstacle to growth on the demand side, becau
Brazilian Journal of Political Economy. Publicado em: 2008-03
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21. 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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22. 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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23. Referibilidade on contributions / Referibilidade nas contribuições
The objective of this dissertation is to establish a concept of referibilidade, in order to demonstrate whether it is an essential element of the contribution that helps defining the possible group of its taxpayers and, from the formulation of this concept, it aims to propose some thought about it. In order to do so, we have systematized the meanings of the
Publicado em: 2008
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24. Lucro real nas pessoas jurídicas: limites à restrição de dedução de despesas
The proposal of this work is to exam the limits that must be observed in the tax legal system when restricting the deduction of expenditures to determinate the real profit. Under the consideration of inexistence of a definitive concept of the economic phenomenon, the objective of this work is to identify which the principles and values that must be inform th
Publicado em: 2008