A questÃo dos tributos no Brasil: uma anÃlise das Micro e Pequenas empresas a luz da Teoria dos Jogos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The national taxation issue is fundamental to understand how the Brazilian market is structured. The micro and small enterprises, which correspond to nearly the total number of enterprises in our country, were contemplated with a new law that tries to facilitate the legalization and functioning of theses institutions. We studied, through the game theory, the open ends existing in the legislation that allow the non fulfillment of the governmentâs (principal) objectives, leaving room for the taxpayers (agents) to search for the maximization of their utility/happiness

ASSUNTO(S)

game theory lei complementar nÂ123 supersimples supersimples principal-agent theory administracao tributaÃÃo teoria do principal-agente teoria dos jogos complementary law #123

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