Taxation
Mostrando 13-24 de 248 artigos, teses e dissertações.
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13. STRENGTHENING KNOWLEDGE BASED SERVICES IN ARGENTINA
ABSTRACT Purpose: This study aims to analyze KBS in Argentina and to identify the main opportunities and challenges in order to make proposals for strengthening KBS exports through improving access to major markets, employment and human capital and indirect exports. Originality/value: This paper contributes to the discussion on KBS exports in Argentina. It
RAM, Rev. Adm. Mackenzie. Publicado em: 2017-12
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14. Mule Drivers in Nineteenth-Century Lebanon: from local social history towards Global History
Abstract: This article makes the case for a project in the making: a study of the social transformation of the countryside as it joins the global market over the long nineteenth century, told as a collective biography of the mule drivers of Ottoman Lebanon - those obscure peasants who, owning one or a few mules, made their livelihood in the transport of good
Almanack. Publicado em: 2016-12
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15. Private Equity and Venture Capital Funds: What Drives the Demand and Supply?
Abstract This study investigates determinants for the demand and supply for PE/VC funds. Six factors were identified through Factor Analysis: Economic Activity, Development of Stock Markets, Corporate Governance, Social and Environmental Development, Entrepreneurship and Taxation. These factors were defined through 25 variables and transformed into five fact
BAR, Braz. Adm. Rev.. Publicado em: 25/07/2016
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16. Domestic coalitions in the FTAA negotiations: the Brazilian case
Abstract This paper proposes an explanation to the domestic coalitions organised in Brazil around the FTAA negotiations, which stand as a hard case for the existing theories on political cleavages: industrialists and trade unions, albeit having shared common interests in the negotiations, did not adopt a joint strategy to foster their positions. The hypothes
Contexto int.. Publicado em: 10/05/2016
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17. CONTRIBUIÇÃO À ANÁLISE DA REDUÇÃO NOS CUSTOS DE CONFORMIDADE TRIBUTÁRIA E OS INVESTIMENTOS NO SISTEMA PÚBLICO DE ESCRITURAÇÃO DIGITAL – SPED NO BRASIL
RESUMO O Sistema Público de Escrituração Digital (SPED) foi desenvolvido com a intenção de prover maior integração entre as próprias administrações tributárias, depois entre elas e os contribuintes, através do uso de tecnologia e, consequentemente, de dados socioeconômicos padronizados num único ambiente, elevando a eficiência arrecadatória e
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2016-04
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18. A RELAÇÃO ENTRE TRATADOS DE INVERÇÃO E CONVÊNIOS DE DUPLA TRIBUTAÇÃO: o caso chileno
This article examines the relationship between investment and double taxation treaties, considering that in the current evolution of both types of agreements their provisions may have superimpositions on aspects such as safety standards, transparency, national treatment, a clause for most favored nation, expropriation and capital transfers. Taking the exampl
Cad. CRH. Publicado em: 2016
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19. State Transfers, Taxes and Income Inequality in Brazil
Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direc
Bras. Political Sci. Rev.. Publicado em: 2015-05
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20. Concepto de tributo: una perspectiva comparada Brasil-Espanã
This work analyses the concept of tribute as well as the respective conforming elements, from the perspective of both the brazilian and spanish legal systems, also going through the constitutional principles which must guide its implementation, specially the ability to pay principle, not observed by legislation in a number of situations, neither closely impo
Rev. direito GV. Publicado em: 2013-12
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21. Tributação pelo ICMS da venda de conteúdo pela internet por meio de download
The presence of technology of communication, especially Internet, is the daily life of people, on both personal and professional levels, is raising rapid and profound transformations in the way people relate to each other and perform the most diverse tasks. In this context, the electronic commerce performed by means of the Internet is gaining importance. The
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2012
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22. O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela / The legal interest in criminal tax law
Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o proble
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/09/2012
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23. Ações de desconfiança da fiscalização tributária: a segurança jurídica e o controle das incertezas pela calculabilidade e cognoscibilidade do direito
The research focuses on the interpretation and application of tax law by the Executive power, specifically the one by the tax audit. The practical and theoretical problems that have been proposed were: would the government representative consider, in practice, with no specific legal protection, a presumption of malicious intent (in opposition to good faith)
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 20/08/2012
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24. Colheita e transporte de madeira: terceirização x verticalização das operações / Harvest and transport of wood: outsourcing x vertical integration of operations
A presente pesquisa apresenta uma proposta de avaliação econômica de alternativas baseadaem estimativas de custos fixos e variáveis das operações de colheita e transporte da madeira, incluindo encargos sociais e trabalhistas, bem como custos de tributação a serem recolhidos pelas empresas envolvidas, empregando um programa desenvolvido em Visual Basi
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/08/2012