Fiscal Autonomy
Mostrando 13-22 de 22 artigos, teses e dissertações.
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13. 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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14. A responsabilidade dos sócios e demais pessoas físicas na sociedade limitada perante os débitos relativos ao custeio da previdência social
The present study has as its objective to analyze the responsibility limitation of the partners, the managers and the administrators for the company liabilities of the private limited companies regarding the Social Security. It will be analyzed the debtor of the tax liability, its concept and choosing way, differentiating taxpayers and responsible persons fo
Publicado em: 2007
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15. IsenÃÃo tributÃria: crise de paradigma do federalismo fiscal cooperativo / Tax Exemptions: crisis of the cooperative fiscal federalism paradigm
In the process of State formatting, it becomes valuable the question about power centralization / decentralization, characterizing the federalism by the unit-diversity. Its most current composition extols an harmonic and cooperative coexistence among the federated members in the search of the own federationâs interests. Moreover, itâs from the federalismâ
Publicado em: 2006
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16. Política fiscal e seus efeitos no desenvolvimento regional do Estado da Bahia: um estudo sobre os incentivos fiscais no Estado da Bahia no período de 1994 a 2005 / Fiscal policy and its effects on the state of Bahia regional: a study over the state of Bahia fiscal befits from 1994 until 2005
The investment attraction policy that has been adopted by each state member of Brazil for the last years has raised a competition that is known by fiscal war that gets harder now-a-days.The process formation of brazilian federalism, emphasizes the economical change, that stopped being agro-exporter and becoming industrial was a part or a try to understand th
Publicado em: 2006
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17. O papel do TCE-PE na qualidade da gestÃo dos recursos pÃblicos: uma anÃlise dos municÃpios pernambucanos
This study analyses the management of public resources in municipalities in Pernambuco, in the period from 2000 to 2002, and aims at the identification of the main variables which are able to influence the adequate use of such resources. To this end, use has been made of the official views issued by the Tribunal for Public Accounts in Pernambuco on the accou
Publicado em: 2006
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18. The Unfinished Development of Brazil: BNDE and the Growth Convention from 1952 to 1978. / O Desenvolvimento Inacabado do Brasil: O BNDE e a Convenção do Desenvolvimento de 1952 a 1978.
This dissertation assesses the impact of the Growth Convention on the creation of Brazils National Bank for Economic and Social Development (BNDE) as well as the impact that the Growth Convention had on the strategies and programs of the BNDE from 1952 until 1978. Conversely, the dissertation also evaluates the influence that the BNDE had on the evolution of
Publicado em: 2006
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19. A CRIAÇÃO DO IMPOSTO SOBRE VALOR AGREGADO E A EXTINÇÃO DO IMPOSTO SOBRE SERVIÇOS: Repercussões no Federalismo Brasileiro e na Autonomia Municipal
O estudo pretende identificar os possíveis reflexos na Federação brasileira e na autonomia municipal com a criação do Imposto Sobre Valor Agregado nacional e com a possível extinção do Imposto Sobre Serviços. No plano externo, o novo imposto é uma exigência de harmonização tributária do nosso sistema tributário, no que se refere à tributaçã
Publicado em: 2005
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20. SubstituiÃÃo tributÃria no ICMS: ConsideraÃÃes sobre a tÃcnica de arrecadaÃÃo utilizada pelos Estados
The dissertation aims to make a study of tax substitution in the ICMS. It starts with an analysis of the historical background to this duty in Brazil, considering that since the Constitution of 1934 significant alterations had occurred in the taxation structure of the country. When developing the Federal Constitution of 1988 the direction moved towards the s
Publicado em: 2004
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21. Processo administrativo tributÃrio e a ConstituiÃÃo de 1988: abordagem crÃtica
This paper includes an analysis of the administrative process of taxation in the face of the Constitution of 1988, in order to demonstrate that, the way it is structured in our juridical ordinance, it makes it unfeasible. Therefore, it becomes useless to the purpose that it is directed for, which is the legality control of tax assessment in the administrativ
Publicado em: 2003
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22. Sindicalismo e universidade : trabalho, ciencia e democracia na construção do movimento sindical nas universidades estaduais paulistas
This study presents the most important aspects of the trajectory of the growing union movement that is being built within the public univerties in the State of São Paulo. It is shown that this trajectory has been permeated both by the fiscal and political crises with which the Brazilian Nation has been contorted over the past two decades and by the universi
Publicado em: 1995