Tax Credit
Mostrando 13-24 de 34 artigos, teses e dissertações.
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13. 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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14. Aspects of the systematic cofins non-cumulative / Aspectos da sistemática não-cumulativa da Cofins
This work aims at the systematic construction of non-cumulative Cofins from the Federal Constitution. For its production focus, initially, our analysis in the context in which inserted the constitutional principle of non-cumulative, identifying the minimum content of meaning applies to all taxes to which the Magna Carta provides your requirement. Since then,
Publicado em: 2009
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15. A utilização de derivativos aliada às melhores práticas de governança corporativa adiciona valor para os acionistas? / Does the use of derivatives and Corporate Governance add value to companies?
If on one hand the use of derivatives may bring advantages to firms, like smoothing cash flows, tax shields, access to more favorable lines of credit and decreasing the possibility of underinvestment, on the other hand, the improper use of these contracts may bring serious risks to them. As an example, in 2008, in order to lower the costs of capital, many fi
Publicado em: 2009
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16. Controllership practices adopted by major banks in Brazil in light of a basic conceptual structure of controllership / A prática da controladoria nos maiores bancos que operam no Brasil à luz de uma estrutura conceitual básica de controladoria
Improving management practices and processes has become an essential need for banks operating in Brazil, due to the fast-paced evolution of the economic activities and the credit market. In this context, Controllership, as well as the information it provides, has gained increased importance and prominence within financial institutions. In this sense, the mai
Publicado em: 2009
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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
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18. Cenários de incentivos ao setor pesqueiro da Região Norte do Brasil / Incentive sceneries to fishing sector in the Brazilian Northern Region
In general, regional development policies aim the strengthening of productive chains and local productive arrangements (LPA). With regards to the Brazilian Northern Region, the fishing sector is being targeted for such policies which seek its capitalization and structuring. In a long term perspective of the regional fishing economy, this may determine the fu
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2008
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19. Fiscalização tributária à luz dos direitos fundamentais do contribuinte: uma análise de casos emblemáticos
This study is to demonstrate the contours constitutional governing the relationship tax, establishing real standarts with regard to fundamental rights of the taxpayer. Route this path that has, in the Constitution, the fundamental law, directing the discussion to the tracks that require planning, were recorded Moreover, the principles of public administratio
Publicado em: 2008
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20. 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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21. The tax exoneration of the ICMS: an analysis from the Complementary law 87/96 / Desoneração tributária do ICMS: uma abordagem da Lei Complementar 87/96
The changes in the tax legislation, in special those originated from intergovernmental accordance and implemented by the Constitution 1988, culminated into strengthening of the autonomy in the states and counties. In the case of the states as prosecuting the tax reforms initiated in the 60-ies and already foreseen in the Constitution 1967, the treatment give
Publicado em: 2008
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22. Controle de capitais, crescimento e bem-estar: uma análise baseada no modelo de Ramssey para uma pequena economia aberta e com restrição de crédito externo.
This dissertation investigates the impact of the control of capitals on the growth and welfare in a small open economy of one sector, subject to technological shocks and with limited access to the international capital market. The supply of capital is imperfect due to the risk aversion on the part of the international investors. The results of the model show
Publicado em: 2008
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23. Decisões de estrutura de capital: evidências empíricas a partir de modelo estrutural de crédito / Capital structure decisions: empirical evidences from credit structural model
This research examines two theories: capital structure and credit structural model that are based on two factors: tax benefit and default costs, as determinants of optimal capital structure and default decision. The model examined if the estimated default-triggering value was the one that maximized net worth market value and the results are consistent with s
Publicado em: 2007
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24. Phisical distribution networks optimization considering fiscal benefits based on presumed credit of ICMS. / Otimização de redes de distribuição física considerando incentivo fiscal baseado no crédito presumido de ICMS.
This research evaluates the influence of some specific fiscal benefits related to current states sale taxes for internal and interstate operations over distribution center location decisions. The objective is to develop a mathematic model that determines a distribution network with lower cost considering fiscal benefits based on presumed credit, which is cal
Publicado em: 2007