Ability To Pay
Mostrando 13-24 de 36 artigos, teses e dissertações.
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13. Da progressividade tributária à luz dos princípios consagrados na Constituição Federal de 1988
The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only has the Brazilian Constitution of 1988 ruled the taxation with an unseen details i
Publicado em: 2009
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14. 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
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15. Os limites de atuaÃÃo do Poder JudiciÃrio no controle de polÃticas pÃblicas, segundo a jurisprudÃncia do Supremo Tribunal Federal
This work looks for to identify in the doctrine and the jurisprudence of the Supreme Federal Court some explicit limits in the performance of the Judiciary Power in the called judicial control of public politics. The times are not rare where the public managers if see compelled to adopt definitive steps in substances of contrary public politics to the lines
Publicado em: 2009
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16. Equality principle and tax law / Princípio da igualdade e direito tributário
A presente pesquisa desenvolve-se no sentido de esclarecer a relevância do princípio da igualdade no moderno Estado Democrático de Direito e, em especial, no Direito Tributário, no qual constitui a principal limitação material ao poder de tributar. De início, destaca-se a atual e importante distinção estrutural entre princípios e regras, e fixam-se
Publicado em: 2008
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17. Inoculação de células de Schwann cultivadas pré-tratadas ou não com as citocinas inflamatórias TGF-beta1 e TN- alfa; na medula espinal contusa de ratos. Análise neuroquímica da plasticidade medular / Inoculation of cultivated cells of Schwann daily pay-treated or not with the inflammatory cytokines TGF-beta1 and TNFalfa in the Spinal cord injuries of rats. Neurochemical analysis of the spinal cord plasticity
The experimental use of Schwann cells is indicated on spinal cord treatment due to the ability of these cells to produce neurotrophic factors and inflammatory cytokines, influencing nervous system environment. Male rats were submitted to a moderate spinal cord contusion (25mm) at 11th thoracic level. Culture Schwann cells were obtained from sciatic nerves an
Publicado em: 2008
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18. A reconstrução do princípio da capacidade contributiva para o imposto de renda da pessoa física sob o enfoque da declaração dos direitos do homem e do cidadão : uma diretiva para a pós-modernidade
O trabalho tem por objeto a reconstrução do princípio da capacidade contributiva para o imposto de renda da pessoa física no Brasil. Parte da evolução do conceito de Estado, a partir do contexto trazido pela Revolução Francesa, textualizado na Declaração dos Direitos do Homem e do Cidadão, datada de 1789, alcançando o fenômeno da globalização.
Publicado em: 2008
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19. The ability to pay principle / A capacidade contributiva
This essay aims at analyzing the main aspects concerning the Ability to Pay principle given the depth and the relevance of the matter however, it makes it with no intent to reach its depletion. The exposition o the theme begins under the Language Theory point of view, and allows the reader, after some very short considerations about the subject, to conclude
Publicado em: 2007
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20. Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar / Shareholder´s Equity Accounting Theories and Wealth Income Theory: an Interdisciplinary Study
Government needs resources to execute its duties and these resources are obtained from the taxpayers through taxes. The income tax, as the Government resourcessource, allows taxpayers taxation equality achievement, as it is one of the best ways to measure the ability to pay. In tax law, besides product-income and legal concept, income can be defined as the i
Publicado em: 2007
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21. ESTRATÉGIAS DE APRENDIZAGEM NA AULA DE LÍNGUA ESTRANGEIRA: UM ESTUDO COM FORMANDOS EM LETRAS / LEARNING STRATEGIES IN FOREIGN LANGUAGE CLASSES: A SENIOR-YEAR UNDERGRADUATE STUDENTS STUDY
Foreign language (henceforth FL) learning process plays an important role as a knowledge construction facilitator when it aims at developing the learners ability to communicate through this language. Based on this assumption, researches in Applied Linguistics have investigated FL learning. Among the resources that contribute to language learning, the literat
Publicado em: 2006
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22. Optimal performance fee and flow of funds in asset management contracts
This paper investigates the importance of ow of funds as an implicit incentive in the asset management industry. We build a two-period bi- nomial moral hazard model to explain the trade-o¤s between ow, per- formance and fees where e¤ort depends on the combination of implicit ( ow of funds) and explicit (performance fee) incentives. Two cases are consider
Publicado em: 08/08/2005
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23. Ethical Aspects of Organ Allocation in Transplantation
Of the two major ethical issues surrounding organ allocation—determining criteria for expanding the size of the organ pool and determining criteria for allocation itself—I focus on the issue of allocation, and begin by assuming that there are five main criteria for use in deciding who gets a donor organ: age, medical benefit, merit, ability to pay, and g
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24. Supply and demand factors in the determination of Medicare expenditures.
This article presents multivariate estimates of the effects of supply-side factors (e.g., provider reimbursement) and demand-side factors (e.g., beneficiary ability to pay) on state-level expenditures per enrollee in Medicare Part A and Part B. The results indicate that a 1 percent increase in elderly income significantly increases the propensity to use Medi