Tax Credits
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. PIS/PASEP e COFINS : o desalinhamento entre os conceitos contábil e fiscal de insumo e seu efeito sobre o resultado contábil das empresas brasileiras
Em 2002 foi instituída a não cumulatividade das contribuições sociais. O modelo adotado para dar efetividade a esta técnica, no entanto, foi diverso daquele empregado aos demais tributos brasileiros, baseados no Método de Crédito do Tributo. Aliada a essa inovação, a Secretaria da Receita Federal do Brasil (SRFB), ao regular a aplicação desta téc
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/03/2011
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2. Tax offsetting: critical analyze to the restrictions imposed by the 3, of art. 74 of Federal Law n 9.430/1996 / Compensação tributária: análise crítica às limitações previstas no 3 do art. 74 da Lei Federal n 9.430/1996
The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purp
Publicado em: 2010
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3. Tax compensation: analysis of the judicial causality for the tax judicial obligations extinction / Compensação tributária: análise do processo de causalidade jurídica para fins de extinção da obrigação jurídica tributária
O objetivo do trabalho consiste na análise da causalidade jurídica das normas envolvidas na compensação tributária. Descrevem-se as cadeias de positivação das normas que vão constituir o fato jurídico da compensação, ou seja, a formalização do crédito tributário e a constituição da relação de débito do Fisco, e das normas que determinam a
Publicado em: 2008
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4. Aspectos relevantes da decisão proferida no processo administrativo tributário federal
The aim of this dissertation is to analyze the relevant aspects related to the decision on administrative proceeding concerning federal tax credits. Taking into consideration that the Constitutional principles are applicable to the tax administrative proceeding, such principles, as well as the federal legal tax system, are studied so as to present an overvie
Publicado em: 2007
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5. Decadência e prescrição das contribuições sociais para a seguridade social
The discussion over the statute of limitations ( decadência ) and limitation period ( prescrição ) as regards the social contributions destined to finance the social security saw a new lining with the publication of Law no. 8,212/91, of July 24, 1991, whose articles 45 and 46 set forth ten (10) year terms for the Social Security to claim its credits, whil
Publicado em: 2007
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6. CPMF - matrix rule and unconstitutionalities / CPMF - regra-matriz e incostitucionalidades
The Present work has the purpouse of, by means of study the legal brazilian tributary legal system, constitutional and infra-constitutional, to inquire the Contribution (Tax) on movement or Transmission of Values and of Credits and Rights of Financial Natures (CPMF) validity. Thus, from an analysis of the limites to the constitutional reform, of the constitu
Publicado em: 2005
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7. Estudo da carga tributÃria sobre o setor elÃtrico brasileiro : o caso CHESF / Analysis of the Tax Burden over the Electric Sector â CHESF.
The increasing tax pressure over the Brazilian economy is affecting the Electric Sector. The rise of the tax burden is occurring due to different actions: the introduction of new taxes, the rise of old taxes, the growing difficulties to recover tax credits and also due to a more efficient fiscal action, thanks to the computerized information available that a
Publicado em: 2005
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8. Federalism, exported economy and political representation: the Amazon in the Old Republic (1889-1914) / Federalismo, economia exportadora e representação politica: o Amazonas na Republica Velha (1889-1914)
This work reviews the inclusion of the state of Amazonas in the Old Republic, from the dynamism and collapse of its main product, rubber with emphasis on three themes: Federalism, Exporting Economy and Political Representation. The review of Federalism is restricted to the tax issue, focusing the debate on the Discriminations of Revenues on the Constitution
Publicado em: 2005
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9. Health Reform Redux: Learning From Experience and Politics
The 2008 presidential campaign season featured health care reform proposals. I discuss 3 approaches to health care reform and the tools for bringing about reform, such as insurance market reforms, tax credits, subsidies, individual and employer mandates, and public program expansions. I also discuss the politics of past and current health care reform efforts
American Public Health Association.