Value Added Tax
Mostrando 25-34 de 34 artigos, teses e dissertações.
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25. ICMS - um imposto peculiar / Value Added Tax (ICMS)- An Unique Tax
The aim of this dissertation is analysing the ICMS implications on tender public procedure that has taken place since the middle of 1997. In view of that, the participation of private capital has provoked a new tax order, mainly concerning Value Added Tax - VAT (in Portuguese ICMS). The Value Added Tax is due on merchandise sales, as well as on intramunicipa
Publicado em: 2006
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26. Impactos dos tributos sobre a renda na geração de valor das empresas: um estudo comparativo internaciona / The impact of income taxation on value added by firms: an international comparative study
There have been few in-depth studies of the impact of income tax on the generation of value in the theory of finances. However, there is a growing need to investigate the issue, since taxation is a major variable affecting the value composition of companies. This study asks whether the income tax structure stipulated by the specific legislation of a certain
Publicado em: 2006
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27. A methodology applied to selection of taxpayers for audit proposals. / Uma metodologia aplicada à seleção de contribuintes do ICMS para fins de auditoria.
With the advent of the Real Plan, the brazilian states has initiated an improvement process of the management instruments in their tax agencies. It is included among such instruments planning of the tax case, which had been incorporated new systematics for the taxpayer selection of the value added taxes on sales and services (ICMS). This work presents a comb
Publicado em: 2006
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28. 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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29. Phenomenon of cumulativeness and rules of non-cumulativeness according to the National Tax System. / Fenômeno da cumulatividade e regras de não-cumulatividade em face do Sistema Tributário Nacional.
This present dissertation aims at establishing the presuppositions for picturing the phenomenon of the cumulativeness and, from the acknowledgement of the possibility of its occurrence, to identify the hypotheses of applicability of the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions r
Publicado em: 2006
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30. O Impacto da Lei Kandir sobre a Economia Paulista / The Impact of the Kandir Law on the Economy of S.Paulo State
In september 1996, the National Congress approved the Complemmentary Law # 87. addressed to reduce the state value-added tax (VAT).This tax incentive law aimed to support exports of agricultural and semi-processed products so as taxed capital and service goods. The main reasons to adopt this tax incentive were to stimulate not only the export but also the do
Publicado em: 24/11/2005
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31. Mudanças Recentes da Lei Kandir e seu Impacto na Economia Paulista a partir de 1999 / Recent Chages on the Kandir Law and their Impacts on the Economy of S. Paulo State, in 1999
In september 1996, the National Congress approved the Complemmentary Law # 87. addressed to reduce the state value-added tax (VAT).This tax incentive law aimed to support exports of agricultural and semi-processed products so as taxed capital and service goods. The main reasons to adopt this tax incentive were to stimulate not only the export but also the do
Publicado em: 24/11/2005
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32. Contribuição do turismo à economia brasileira. / Tourism contribution to the Brazilian economy.
This study aimed to analyze the tourism contributions to the Brazilian economy, considering the productive framework of 1999. For that, it was aimed to characterize the inter-sectors relations and measure the impacts on product, employment and income, deriving from variations in the final demand, focusing on sectors that form the tourism segment. It was also
Publicado em: 2002
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33. 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
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34. Financial audit of antitachycardia pacing for the control of recurrent supraventricular tachycardia.
OBJECTIVE--To assess the financial implications of antitachycardia pacing in patients with frequent supraventricular tachycardia. PATIENTS--Intertach pacemakers were implanted in 25 patients (mean age 47 years, five men): 22 had atrioventricular nodal reentry tachycardia. The patients had failed a mean of 4.9 (range zero to eight) drugs and had been admitted