Fiscal Competence
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Interação entre política fiscal e monetária, independência do Banco Central e competição eleitoral : uma abordagem de teoria dos jogos
Based in a model that considers the interactions between monetary and fiscal policy and the role of societys expectations about the price level we study the relevance of central bank independence and the electoral effects created by an opportunistic policymaker using the framework of Game Theory in settings of complete and asymmetric information. Under compl
Publicado em: 2008
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2. Risco de decisÃo do investidor: uma investigaÃÃo dos efeitos autonfianÃa excessiva e competÃncia
We set an experiment to track both the overconfidence and competence effects. Overconfidence is the cognitive illusion that people tend to think they are better investors than they really are. And the competence illusion refers to peopleâs willingness to bet on their own subjective judgments if compared to a fifty-fifty bet. Questionnaires were distributed
Publicado em: 2007
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3. Materialidade e Base de Cálculo do IPTU
The constitutional concept of real estate for the purpose of Municipal Real Estate Tax (IPTU) fiscal incidence has always been controversial. Many professors defend an extensive interpretation, to cover not only the real estate itself, but also possession, dominium utile, the fee-farm, the right of surface, to give only three examples of types of rights in r
Publicado em: 2007
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4. A descentralizaÃÃo da polÃtica de assistÃncia social no CearÃ: caminhos e descaminhos
The object of this Dissertation is to study the State of Cearà Social Assistance Policies during the period comprised from 1993 to 2006. As a start, we will be establishing connections with the political history of the Brazilian State and Social Assistance (Social Welfare Work), discussing its insertion in the centralization â decentralization, constitutio
Publicado em: 2007
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5. Ciclos políticos e resultados eleitorais: um estudo sobre o comportamento do eleitor brasileiro / Political cycles and electoral results: a study on the behavior of the Brazilian electorate
The present work investigates the causes that determine the existence of political budget cycles in Brazilian Federal States. In this way, it is proposed a methodology to decompose the political cycles, trying to identify the parcels that are due to the opportunism and to the signaling activity of the governors. The aim is to investigate whether the electora
Publicado em: 2006
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6. Eleições e Política Fiscal: o papel das transferências voluntárias intergovernamentais, da competência administrativa e do endividamento nos ciclos político-orçamentários
This dissertation explores two extensions to Rogoff (1990). The first, starts with an econometric study suggesting that intergovernmental transfers to Brazilian municipalities are partisan motivated. In light of that, it develops an extension to Rogoff (1990)s model to analyze the effect of partisan motivated transfers into sub-national electoral and fiscal
Publicado em: 2006
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7. Os tratados internacionais e sua interferência no exercício da competência tributária
Versa o presente trabalho sobre a Competência Tributária e os limites impostos a ela. Cuidou-se das imunidades como limite negativo, necessário para depurar a própria competência tributária. Por outro lado, tratou-se, também, dos enunciados prescritivos que interferem no exercício da competência tributária, tais como princípios, isenções, e, pri
Publicado em: 2006
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8. Reflexões sobre os conflitos de competência tributária
Apresentamos no presente trabalho o tema Conflito de Competências Tributárias. Trata-se do embate entre entes públicos a fim de garantir o direito de arrecadação de tributos. Como poderemos perceber, os conflitos de competências decorrem de diversos tipos de imperfeições e defeitos legislativos, bem como de problemas de análise e interpretação da
Publicado em: 2006
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9. Controle fiscal e os tributos sobre o valor adicionado: o caso do ICMS / Fiscal control and the taxes on value added: the case of icms
Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny
Publicado em: 1996