Tax War
Mostrando 13-19 de 19 artigos, teses e dissertações.
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13. A "guerra fiscal" no âmbito do ICMS: considerações sobre os benefícios fiscais e financeiros concedidos pelos estados e Distrito Federal / The fiscal war related to value added tax: comments regarding the tax and financial benefits grant by states and Federal District
O presente trabalho cuida do estudo da Guerra Fiscal no âmbito do ICMS, abordando algumas de suas vertentes, traçando considerações sobre os benefícios fiscais e financeiros concedidos pelos Estados e Distrito Federal. O estudo divide-se em duas partes. Na primeira, de cunho eminentemente dogmático jurídico, explorando algumas categorias da Teoria Ger
Publicado em: 2006
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14. IsenÃÃo tributÃria: crise de paradigma do federalismo fiscal cooperativo / Tax Exemptions: crisis of the cooperative fiscal federalism paradigm
In the process of State formatting, it becomes valuable the question about power centralization / decentralization, characterizing the federalism by the unit-diversity. Its most current composition extols an harmonic and cooperative coexistence among the federated members in the search of the own federationâs interests. Moreover, itâs from the federalismâ
Publicado em: 2006
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15. Política fiscal e seus efeitos no desenvolvimento regional do Estado da Bahia: um estudo sobre os incentivos fiscais no Estado da Bahia no período de 1994 a 2005 / Fiscal policy and its effects on the state of Bahia regional: a study over the state of Bahia fiscal befits from 1994 until 2005
The investment attraction policy that has been adopted by each state member of Brazil for the last years has raised a competition that is known by fiscal war that gets harder now-a-days.The process formation of brazilian federalism, emphasizes the economical change, that stopped being agro-exporter and becoming industrial was a part or a try to understand th
Publicado em: 2006
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16. Análise da Proposta de Reforma Tributária (EC nº 42) do Governo Lula / Analysis of the Proposal of Tributary Reform of the Lula Government
The tributary changes enacted by the Brazilian government in the lat decade aimed mainly at the fiscal adjustment through an increase in the aggregated tax revenue that jumped up from 27% of GDP in 1994 to about 36% of GDP in 2003. This increase of the tax burden was largely derived from the social security contributions, which are mostly imposed in the form
Publicado em: 24/11/2005
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17. Uma Análise das Propostas de Reforma Tributária Recentes / Analysis of the Brazilian Tributary System and of the Proposals of Tributary Reform
In 1988 the Brazilian National Congress approved the new Federal Constitution which propitiated the decentralization of the tributary revenues. In spite of the important changes promoted , the new Constitution was not able to ensure the macroeconomic stability so as to decrease the regional disparities. As a contrary, it stimulated a continuous process of le
Publicado em: 24/11/2005
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18. Politicas estaduais de desenvolvimento e guerra fiscal / State policies of regional development and fiscal war
O objetivo desta dissertação é fazer uma leitura histórica da evolução das políticas de desenvolvimento no Brasil. Do ponto de vista metodológico, elas foram divididas em dois tipo-ideais: a) políticas federais de desenvolvimento regional; b) políticas estaduais de desenvolvimento regional. Objetivamos especificamente investigar como se processou a
Publicado em: 2005
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19. Controle fiscal e os tributos sobre o valor adicionado: o caso do ICMS / Fiscal control and the taxes on value added: the case of icms
Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny
Publicado em: 1996