Compensation Tax
Mostrando 1-12 de 12 artigos, teses e dissertações.
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1. Impacto do crédito de ICMS sobre o custo de produção na cafeicultura: um estudo nas principais regiões produtoras de café arábica no Brasil
The costs for production and sale of certain products consumed by a company may bring pertinent information for decision taking in the business. In the cultivation of coffee, the costs analysis becomes a valuable tool, where climate, types of soil and region of cultivation are determinant for measuring expenses with input, work force, machine utilization, en
Publicado em: 2011
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2. Compensação tributária: ilegalidade da imposição de restrições ao aproveitamento do crédito tributário e sua transferência a terceiros / Compensação tributária: ilegalidade da imposição de restrições ao aproveitamento do crédito tributário e sua transferência a terceiros
O presente trabalho tem como objetivo analisar o instituto da compensação tributária, considerado uma das modalidades de extinção do crédito tributário, presente no art. 156 do Código Tributário Nacional, que, desde a edição da Lei n 8.383/1991, possibilitou discussões sobre o tema, difundindo-o no ordenamento jurídico. A compensação não corr
Publicado em: 2010
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3. Social and environmental investments in value added statement: reduction or distribution of value added? / Investimentos socioambientais na demonstração do valor adicionado: formação ou distribuição do valor adicionado?
Value Added Statement (VAS) became a mandatory practice for all publicly traded companies in Brazil since 2008. Bearing a economic and social value and having the objective to show the benefits the company has added to the domestic economy, the Value Added Statement discloses the companys own structure for the remuneration of production factors. The informat
Publicado em: 2009
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4. Evaluation of the effects of law on the collection of Kandir ICMS in the State of Cearà / AvaliaÃÃo dos efeitos da lei Kandir sobre a arrecadaÃÃo de ICMS no estado do CearÃ
The Complementary Law no. 87/96, known as Kandir Law, promoted significant changes in the Tax Movement of Goods and Services (ICMS), the exemption from the jurisdiction of this state tax on exports of primary products and semi-prepared. The measure of depreciation tax, imposed by the government through the Law, seeking to give the Brazilian product more comp
Publicado em: 2008
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5. 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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6. The tax exoneration of the ICMS: an analysis from the Complementary law 87/96 / Desoneração tributária do ICMS: uma abordagem da Lei Complementar 87/96
The changes in the tax legislation, in special those originated from intergovernmental accordance and implemented by the Constitution 1988, culminated into strengthening of the autonomy in the states and counties. In the case of the states as prosecuting the tax reforms initiated in the 60-ies and already foreseen in the Constitution 1967, the treatment give
Publicado em: 2008
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7. O INSTITUTO DA COMPENSAÇÃO AMBIENTAL NO CONTEXTO DA MULTIDISCIPLINARIDADE: UM CASO CONCRETO NA UHE PEIXE-ANGICAL
In the present work, the institute for environmental compensation (IEC) is analyzed within its multidisciplinary preservation of the ecosystems and environmental health. The IEC is shown as the final result of the fusion of several other environmental mechanisms that aim the preservation of the biodiversity that is threatened by highly ambitious entrepreneur
Publicado em: 2007
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8. Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy / Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira
Since the Constitution of 1988, the deficit of the General Regime of Social Security (RGPS) has been increasing gradually, becoming the target of intense discussions in the Brazilian debate agenda. The need for changes in RGPS in order to reach the balance of public expenses and consequently economic development has become consensus in the Country. The objec
Publicado em: 2007
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9. Phenomenon of cumulativeness and rules of non-cumulativeness according to the National Tax System. / Fenômeno da cumulatividade e regras de não-cumulatividade em face do Sistema Tributário Nacional.
This present dissertation aims at establishing the presuppositions for picturing the phenomenon of the cumulativeness and, from the acknowledgement of the possibility of its occurrence, to identify the hypotheses of applicability of the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions r
Publicado em: 2006
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10. O mercado financeiro e o imposto sobre a renda
Throughout the centuries, money has continued to play a vital role in the economy of countries and the development of their peoples. Thanks to its generic nature, money is the physical means whereby the classic functions of currency are met. Among these, is the value reserve, enabling gains and savings. A consequence of this function is the demand for, and o
Publicado em: 2006
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11. 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
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12. 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