Fiscal Rule
Mostrando 13-24 de 27 artigos, teses e dissertações.
-
13. Ensaios sobre política monetária e fiscal no Brasil
Esta tese apresenta três ensaios sobre política monetária e fiscal dentro do atual regime de metas de inflação. O primeiro ensaio buscou estudar uma possível integração monetária-fiscal ao determinar uma regra ótima de política monetária com restrição fiscal, analisando os efeitos de diversas preferências sobre a regra ótima em função da al
Publicado em: 2008
-
14. Imposto sobre a renda e resultados positivos de controladas e coligadas no exterior
This paper aims at analyzing the effectiveness of the current normative system which determines the inclusion of amounts related to profits gained abroad by controlled or colligated corporations in the calculation basis of the Brazilian income tax. For this purpose, it is created an interpretative proposal which considers the Law to be a text, and enforces t
Publicado em: 2008
-
15. Atos administrativos vinculados e competências discrionárias no direito tributário: lançamento e ato administrativo
The proposed work intends to discuss the Administrative and Fiscal Laws by confronting the concepts of encumbered and discretionary acts of authority with the tax assessment, interpreted as procedure, act or rule. The main idea is to promote a classical administrative doctrine analysis, as well as the application of the language philosophy and the decurrentl
Publicado em: 2008
-
16. A importância da lei de responsabilidade fiscal para a valorização da contabilidade pública nas prefeituras municipais da região norte do estado do Paraná / Law of fiscal responsability on public valorization at municipal city hall of region north of Paraná
The Law of Fiscal Responsibility (LFR) has as principle the power to control the balance between prescriptions and expenditures during the period of the electoral of public, municipal, state the managers and federal mandate. For the present work they had been searched the management of 22 municipal cities hall of the region north of the state of the Paraná,
Publicado em: 2008
-
17. Uma análise da proposta de déficit nominal zero
The aim of this paper is to evaluate the relationship between fiscal deficits and interest rate in Brazil. An adaptation of Taylor’s Rule is tested and the data confirmed this relationship. Furthermore, evidence from a loanable funds model shows that a lower deficit can bring interest rate down. However, policy coordination is a key feature in this process
Brazilian Journal of Political Economy. Publicado em: 2007-12
-
18. Fiscal dominance and the fiscal reaction rule: an empirical analysis for Brazil / Dominância fiscal e a regra de reação fiscal: uma análise empírica para o Brasil
This research, which is divided into two parts, tests the hypothesis of fiscal dominance and estimates a fiscal reaction rule for Brazil. In the first part we investigate the existence of fiscal dominance in Brazil beginning 1999 ? the starting point of primary surplus targets by the Government ? through an impulse response function. Our analysis indicates t
Publicado em: 2007
-
19. A seletividade como instrumento concretizador da justiça fiscal no âmbito do ICMS
The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishm
Publicado em: 2007
-
20. Vedação ao tributo com efeito de confisco.
A presente dissertação tem como objeto a análise da norma constitucional que veda a utilização de tributo com efeito de confisco plasmada no art. 150 IV da Constituição Federal brasileira de 1988. Partindo-se do estudo dos elementos componentes do dispositivo constitucional em foco a saber tributo confisco e efeito de confisco busca-se a identificaç�
Publicado em: 2007
-
21. The rule of the article 116, unique paragraph, of the brazilian tax code: an analysis of its constitutionality and applicability on the brazilian tax system in relation to legality, equality and juridical security principles / A norma do artigo 116, parÃgrafo Ãnico, do cÃdigo tributÃrionacional: uma anÃlise acerca da sua adequaÃÃo e aplicabilidade noSistema TributÃrio Brasileiro diante dos princÃpios da legalidade, daisonomia e da seguranÃa jurÃdica
O artigo 116, parÃgrafo Ãnico, do CÃdigo TributÃrio Brasileiro, traz norma geral que confere ao agente encarregado da cobranÃa e arrecadaÃÃo de tributos poderes para desconsiderar fatos ou negÃcios praticados para dissimular a ocorrÃncia do fato gerador da obrigaÃÃo tributÃria. Trata-se de norma de abrangÃncia nacional, introduzida no direito br
Publicado em: 2007
-
22. 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
-
23. Anti-Avoidance Rule in face of Law and Free Enterprise / Norma tributária antielisiva à luz da legalidade e da livre iniciativa
The research aims to study the possibility to insert an anti-avoidance rule in Brazilian tax laws in face of the constitutional principles of legality and free enterprise. These principles are closely related to tax avoidance, a lawful and previous to imposable facts behavior of the tax payer in order to minimize, suppress or postpone the tax payments. It is
Publicado em: 2006
-
24. The Incidence Matrix-Rule of the Provisional Contribution on Financial Transactions and Its Use as an Inspection Instrument for Other Federal Government Taxes. / A regra-matriz de incidência da contribuição provisória sobre movimentação financeira e a utilização dos seus dados para a fiscalização de outros tributos
This study has the objective of showing the matrix-rule of the incidence of the Provisional Contribution on Financial Transactions; and the importance of this tax for the federal government fiscal planning, as well as its use as an inspection instrument for other Federal Government taxes. For this, we are using as base the technical concept of Professor PAUL
Publicado em: 2005