Tax Legal System
Mostrando 13-24 de 73 artigos, teses e dissertações.
-
13. A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior
This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III o
Publicado em: 2010
-
14. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
-
15. An information sub-system model for the utilization of the receipt printer as a management instrument in the supermarket sector in the State of Santa Catarina
The supermarket sector in the State of Santa Catarina, as well as other sectors, has invested in technology and information systems. Public authorities make legal requirements about this sector which, at first, serve only as fiscal control, as in the case of the Receipt Printer-RP. This paper aims to demonstrate how the RP is used in the companies studied. I
JISTEM - Journal of Information Systems and Technology Management. Publicado em: 2010
-
16. Tributação da renda imobiliária / Taxation on the real state market
The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of
Publicado em: 2009
-
17. Proteção penal deficiente nos crimes contra a ordem tributária: necessidade de readequação do sistema punitivo para a efetiva implementação do estado democrático de direito / Deficient criminal protection against tax crimes: the need of readjustment at the punitive system to an effective implementation of the democratic rule of law
The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and fea
Publicado em: 2009
-
18. 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
-
19. O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
The present paper addresses the principle of proportionality, tax planning and the general anti-avoidance provision. Firstly, the historical evolution of legal thinking will be addressed, based on the propositions established in the field of the general interpretation theory, through the theoretical frameworks of the jurisprudence of concepts, the jurisprude
Publicado em: 2009
-
20. Instrumentos de polÃtica tributÃria municipal com vistas à proteÃÃo ambiental
The present work, intent to the new trends of use of tributes in the line of the extrafiscal organization, supplies to theoretical base the use of politics taxes in the municipal scope for the achievement of public politics in the ambient area. In Brazil, the experience most excellent in the field of the ambient taxation is, without a doubt, ecological call
Publicado em: 2009
-
21. 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
-
22. 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
-
23. O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the ph
Publicado em: 2009
-
24. Direito intertemporal tributário
The objective of this work is to analyze, using the empiric-dialectic method, the systematic behind the application of intertemporal laws pertaining to the tax matters of the Brazilian legal system, characterized by the dynamics of producing and modifying the norms whose content relates to taxation. As of the analysis of the structure of legal norms, we shal
Publicado em: 2008