Tax Fact
Mostrando 1-12 de 62 artigos, teses e dissertações.
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1. The payroll tax exemption in Brazil: Structural and quasi-experimental perspectives
Abstract This paper estimates the payroll tax exemption effects by two alternative approaches. First, a Quasi-experiment which takes into account the fact that firms under the tax regime called Simples already do not pay payroll taxes to define such group of firms as control. The other approach was a structural model which considers payroll tax as a source o
Rev. Bras. Econ.. Publicado em: 2021-03
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2. Moral tributária e o cidadão brasileiro: estudo empírico
Resumo Este estudo analisa a moral tributária do cidadão brasileiro, almejando quantificá-la, bem como identificar se existe diferença na moral tributária no que tange às características sociodemográficas. A moral tributária é um importante determinante do cumprimento da legislação fiscal, portanto, aferi-la e avaliar cada aspecto que a determina
Cad. EBAPE.BR. Publicado em: 22/08/2019
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3. Private Equity and Venture Capital Funds: What Drives the Demand and Supply?
Abstract This study investigates determinants for the demand and supply for PE/VC funds. Six factors were identified through Factor Analysis: Economic Activity, Development of Stock Markets, Corporate Governance, Social and Environmental Development, Entrepreneurship and Taxation. These factors were defined through 25 variables and transformed into five fact
BAR, Braz. Adm. Rev.. Publicado em: 25/07/2016
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4. Isenção tributária: fundamentos para uma teoria do fato jurídico tributário
O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 22/08/2012
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5. Correlação entre fato e decisão no processo penal e no processo administrativo tributário
Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre o fato processual e a decisão a ser produzida em cada uma dessas modalidades processuais. Diante dessa análise, busca verificar se os princípios informadores do processo penal podem ser imp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2012
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6. A responsabilidade tributária e a instituição financeira
The purpose of this work is to study the standards of tax liability in general as well as specifically, since we wanted to ally theory to practice. We analyzed passive submission; the semantic content of the word "liability", the evolution of the theme in Civil and Criminal Law until we reach the Tax Law; we studied the standards present in the Federal Const
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2011
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7. Fundamentos dogmáticos para a modulação dos efeitos temporais das declarações de inconstitucionalidade em matéria tributária
In the history of Brazilian Constitutional Law, the judicial recognition of the unconstitutionality of a particular legislative act meant, necessarily and inevitably, in its exclusion from the legal system with effect ex tunc. More recently, however by incorporating trends in the absolute majority of contemporary constitutional states, began to be admitted,
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/08/2011
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8. Impacto do crédito de ICMS sobre o custo de produção na cafeicultura: um estudo nas principais regiões produtoras de café arábica no Brasil
The costs for production and sale of certain products consumed by a company may bring pertinent information for decision taking in the business. In the cultivation of coffee, the costs analysis becomes a valuable tool, where climate, types of soil and region of cultivation are determinant for measuring expenses with input, work force, machine utilization, en
Publicado em: 2011
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9. Replacement tax by legal presumption: study of relevance to the system / Substituição tributária por pressuposto legal: estudo da pertinência ao sistema
The study is based on problems arising in the practical application of the tax substitution called "forward", especially in the operations and benefits subject to tax on transactions relating to the Goods and the Rendering of Interstate and Intermunicipal Transportation and Communication. The choice of the GST as a model for examining the application of the
Publicado em: 2010
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10. Diálogo Constitucional e Correção Legislativa da Jurisprudência no Direito Tributário Brasileiro / Constitutional dialogue and legislative outarides ins Brazilian tax law
In a constitutional democracy that adopts judicial review, the Judiciary branch always have the power to fulfill the role of ultimate constitutional arbiter ? This research investigates the legislative alternatives that Congress can adopt to overrides brasilian Supreme Court constitutional decisions, specially in tax law. It discuss arguments against judicia
Publicado em: 2009
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11. Controle social efetivo de políticas públicas / Controle social efetivo de políticas públicas
The production of texts is wide and the discussions are focused on tax collection but the interest demonstrated by our scholars on the way whereby the very high tax burden charged from taxpayers is used is extremely poor. The issue becomes unintelligible in view of the extreme poverty in which one fifth of the Brazilian population lives and of the fact that
Publicado em: 2009
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12. Economia política no Brasil: o primeiro governo Lula
The election of the major leader of the Brazilian Worker s Party, Luiz Inácio Lula da Silva, to be the president of Brazil in 2002 has sparked the debate over the paths the economic policies should take. Despite the history of this party, continuity was noteworthy. Such a fact has not cooled down the debate among Brazilian economists and this is the debate
Publicado em: 2009