Brazilian Revenue Service
Mostrando 1-12 de 12 artigos, teses e dissertações.
-
1. Estimativa do dispêndio de água virtual nas exportações brasileiras no período de 2003 a 2014
RESUMO O conceito de água virtual tem sido muito utilizado como importante indicador de consumo, sendo cada vez mais aceito na literatura, constituindo-se da água incorporada à produção de um bem ou serviço. Visando a estimar o volume de água virtual presente nos 25 principais produtos da pauta de exportação brasileira no período 2003-2014, utilizo
Eng. Sanit. Ambient.. Publicado em: 20/12/2019
-
2. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
-
3. Acessibilidade à web para pessoas com necessidades educacionais especiais cegas : uma avaliação de três sites públicos brasileiros
Aborda a acessibilidade de páginas da Web de três sites públicos brasileiros: Receita Federal, Caixa Econômica Federal e Tribunal Regional Eleitoral do Rio Grande do Sul. Verifica se estão sendo seguidas as recomendações de acessibilidade propostas pela W3C – WAI, através do documento WCAG 1.0. Identifica os pontos de verificação onde foram encon
Publicado em: 2010
-
4. Análise comparativa do conflito entre o sistema de transporte público urbano e as necessidades de desclocamento da população da cidade de Samambaia
The disordered urbanization process of Brazilian cities provoked several land occupation issues, deterioration of the environment poor quality of life and frequent transportation and traffic problems. The growing use of private individual transportation means, mainly cars and the continuous decadence and inefficiency of Public Urban Transportation (TPU). Dup
Publicado em: 2010
-
5. 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
-
6. Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos
The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent pre
Publicado em: 2007
-
7. Continuous auditing: the USA experience and considerations for its implementation in Brazil
Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and pra
JISTEM - Journal of Information Systems and Technology Management. Publicado em: 2006
-
8. Public finances in Brazilian states: an evaluation of budget execution from 1995 to 2004 / As finanças públicas nos estados brasileiros: uma avaliação da execução orçamentária, no período de 1995 a 2004
In despite of the Federal Government has been sustaining the articulation of the federative pact by means of financial support of states, the 1988 Constitution consolidated the weak budget restrictions in national fields that contributed to an ineffective fiscal administration resulting in primary deficits and continuous growth of state debts participating i
Publicado em: 2006
-
9. 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
-
10. 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
-
11. DISTINGUISHING BETWEEN ALCOHOLIC AND NON ALCOHOLIC BEVERAGES IN THE FLOW MEASUREMENT SYSTEM DURING FILLING / DIFERENCIAÇÃO DE BEBIDAS ALCOÓLICAS E NÃO-ALCOÓLICAS NO SISTEMA DE MEDIÇÃO DE VAZÃO (SMV) DURANTE O ENVASE
According to the Brazilian Sindicato Nacional da Indústria de Cerveja (Sindicerv), about R$ 720 million a year used to be lost due to federal and state tax evasion by some beer manufacturers. Tax evasion used to be eased by the method used by the Brazilian federal revenue service (Receita Federal) to monitor the amount of beer manufactured, which was solely
Publicado em: 2005
-
12. Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste
This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are dil
Publicado em: 2003