Tax Effort
Mostrando 1-12 de 14 artigos, teses e dissertações.
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1. Contando o Atraso Educacional: Despesas e Matrículas na Educação Primária de São Paulo (1880-1920)
RESUMO Este artigo analisa o desempenho educacional de São Paulo em um período-chave das transformações econômicas e sociais ocorridas no Brasil que acompanharam o boom das exportações de café no final do século XIX e início do século XX. Ainda abaixo da média nacional em 1870, o Estado de São Paulo alcançou nas décadas seguintes uma das maior
Dados. Publicado em: 09/09/2019
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2. ANÃLISE DO FLYPAPER EFFECT E SUA VARIABILIDADE NOS MUNICÃPIOS CEARENSES / ANALYSIS AND ITS EFFECT FLYPAPER VARIABILITY IN MUNICIPALITIES cearenses
PropÃe-se analisar a existÃncia do efeito flypaper nos municÃpios cearenses, para o ano de 2000. Para esse objetivo, utilizou-se do modelo threshold que, mediante o estabelecimento de grupos, dividiu a amostra em trÃs conjuntos de municÃpios, para cada uma das duas variÃveis utilizadas como threshold: salÃrio e forÃa polÃtica. Com base nos resultado
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/02/2012
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3. A "substituição tributária" instituída pelo parágrafo 7, do artigo 150, da Constituição Federal: antecipação do fato imponível e reflexos sobre a regra matriz de incidência tributária do ICMS - operações mercantis
This study is the theoretical approach to the study of Tax on Goods and Services Mode or ICMS-market operations - commercial operations (with commercial operations of the materiality of initials congenital ICMS) in an attempt to understand how this imposing figure behaves when it operate on other categories of tax law, in this case, the anticipation of tax i
Publicado em: 2010
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4. Esforço fiscal e transferências de recursos aos municípios cearenses / Tax effort and resource transfers to the municipalities of Ceará
This work investigates the relationship between tax revenue per capita and resource transfers in Ceará between 2003 and 2007, aiming to determine if the resources transferred are contributing to reward tax effort and/or reduce inequality, since this tends to encourage the self - sufficiency of the municipalities of Ceará. To do this, panel data models were
Publicado em: 2009
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5. Responsabilidade fiscal e transferencias de recursos aos municípios cearenses: Uma análise do período 2003-2007 / Fiscal responsibility and transfers of resources to municipalities in Ceara: An analysis of the period 2003-2007
Considering the importance of an equitable distribution of public resources for economic development of Ceara, this study sought to identify the determinants of resource transfers to municipalities and the role of disciplining devices expense in this process. For this purpose, econometric models were estimated with panel data, considering the period 2003-200
Publicado em: 2009
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6. 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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7. As transferências intergovernamentais e o esforço tributário municipal:uma análise do fundo de participação dos municípios (FPM)
In the study of the Public Finance, the theme of fiscal federalism became more relevant due to the increasing complexity of the political organizations and to the growing ways of governments financing. This dissertation approaches the intergovernmental fiscal transfers, considered one of main ways to matching antagonistic interests of the subnational governm
Publicado em: 2008
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8. Esforço fiscal e alocação de recursos nos municípios da Zona da Mata de Minas Gerais / Fiscal effort and resource allocation in Zona da Mata counties - MG
This study was carried out to idenfify fiscal effort and the resource allocation in the repasses of the Fund of Municipal Participation (FPM) and Quota Part of Value Added Tax on the Circulation of Goods and some Services (CPICMS) assigned to the counties in Zona da Mata-MG. To reach this objective, the analysis procedure consisted of four stages. In the fir
Publicado em: 2007
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9. A eficácia do IPTU progressivo como instrumento de planejamento urbano : a experiência do município de Assis, SP
The research at issue broaches the application of progressive escalation in the County Real Property Tax (IPTU) of empty lots in Brazilian towns, the so-called Progressive IPTU collected in the county of Assis (SP) from 1977 to 2006. The urbanization and urban growth process which speeded up in Brazil from 1940 on and whose dynamics did not make any differen
Publicado em: 2007
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10. ADEQUAÇÃO DO MODELO PMV NA AVALIAÇÃO DO CONFORTO TÉRMICO DE CRIANÇAS DO ENSINO FUNDAMENTAL DE IJUÍ-RS / EVALUATION OF THE THERMAL COMFORT OF STUDENTS IN ÍJUI - RS
The search for the knowledge of conditions that provide thermal comfort for children in classroom activities is justified by the background and support for the architectural strategies capable of provide the spaces pertaining to the school with better conditions of habitability and thus to contribute for an educative process of better quality. The demand of
Publicado em: 2007
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11. The ability to pay principle / A capacidade contributiva
This essay aims at analyzing the main aspects concerning the Ability to Pay principle given the depth and the relevance of the matter however, it makes it with no intent to reach its depletion. The exposition o the theme begins under the Language Theory point of view, and allows the reader, after some very short considerations about the subject, to conclude
Publicado em: 2007
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12. An evaluation of the 2003 tax reform effort in Brazil
This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then e
Brazilian Journal of Political Economy. Publicado em: 2006-03