Tax Law Context
Mostrando 13-24 de 31 artigos, teses e dissertações.
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13. 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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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. Da progressividade tributária à luz dos princípios consagrados na Constituição Federal de 1988
The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only has the Brazilian Constitution of 1988 ruled the taxation with an unseen details i
Publicado em: 2009
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16. TRIBUTARY HARMONIZATION IN THE MERCOSUL AND THE BRAZILIAN FISCAL FEDERALISM: The institution of the value-added tax in the consumes and services tributation in the context of the regional trade agreement / HARMONIZAÇÃO TRIBUTÁRIA NO MERCOSUL E O FEDERALISMO FISCAL BRASILEIRO: A instituição do imposto sobre o valor agregado (IVA) na tributação sobre o consumo e serviços no bloco regional
Os impactos decorrentes da globalização influenciaram os Estados nacionais e os colocaram sob o signo dos processos de integração econômica regionais. Com isso, o direito, como instituição, vem sofrendo profundas transformações, afastando-se cada vez mais dos conceitos clássicos que nortearam a instituição das soberanias nacionais. O mundo contem
Publicado em: 2009
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17. A política de desenvolvimento da biotecnologia no Brasil e o papel estratégico dos parques tecnológicos para o progresso da bioindústria / The biotechnology development policy in Brazil and the strategic role of technology parks for the progress of bioindustry
This paper will examine the Biotechnology Development Policy in the Brazilian and some major foreign legal systems in order to prove controversial issues, and that, on account of the progress of scientific research in the bioindustry, the law has not yet come to situations experienced in the legal world. The research will also show that the problem of practi
Publicado em: 2009
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18. 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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19. O aspecto espacial do Imposto sobre Serviços de Qualquer Natureza
The present work aims to analyze scientifically the space aspect of the Rule of Tax Incidence of the Tax on Services of Any Nature ISSQN. This way, it analyzes the legislation, doctrine and formation of the Jurisprudence of the Superior Court of Justice related to this subject. It shows that the exclusive use of such a criterion, due to the place where the s
Publicado em: 2008
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20. O regime constitucional da contribuição de intervenção do domínio econômico aplicável ao setor de combustíveis
The performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the
Publicado em: 2008
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21. Lei complementar e normas gerais em matéria tributária
The dissertation serves as a research of the function of complementary law amongst the Brazilian tax law context and it emphasizes controversial topics such as its general guidelines while it analyzes doctrinal tendencies developed - dichotomic and trichotomic views - pointing theirs theoretical bases, values and conclusions. In accordance with and utilizing
Publicado em: 2007
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22. Controle fiscal dos preços de transferência
This work discusses a subject that has increasingly been focused on in Brazilian and foreign legal scholarship due to its relevance to international tax law and the increasingly problematic subject of transfer pricing controls. One of the main purposes of this work and that which, to a certain extent, inspired it, consists in collaborating in the evolution o
Publicado em: 2007
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23. Estado, serviços públicos e tributação: uma abordagem a partir dos custos dos direitos sociais e do dever fundamental de pagar impostos
Public services, as instruments to implement public policies, play a major role in the Democratic Rule of Law written in the Federal Constitution of Brazil, of 1988, above all through the specific provisions concerning social rights. In the context of privatization, State Reform represents the migration from the bureaucratic to the managerial model of Public
Publicado em: 2006
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24. A troca de informaÃÃes e a reduÃÃo da evasÃo e da elisÃo tributÃria internacional
This paperâs objective is to analyze existing methods under public international law to forge stronger tax cooperation among states, in light of the fact that globalization has provided all persons with the choice of where to operate and have their activities taxed. Aggressive tax planning has allowed taxpayers to take advantage of mechanisms to reduce thei
Publicado em: 2006