Income Taxes
Mostrando 13-24 de 67 artigos, teses e dissertações.
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13. Democracia fiscal e seus fundamentos à luz do direito &economia / Tax equality: law and economics view
Any society must decide how the common expenses will be shared and this has happened for thousands of years. From elements of the own movement of Law and Economics, this thesis formulates a scientific proposition about this theme. Its the fiscal democracy. Starting from the basic assumption that the Law and the Economics influence each other in a dynamic of
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/04/2010
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14. Valoração aduaneira e preços de transferência: pontos de conexão e distinções sistêmico-aplicativas
Primeiramente, deve ser elucidado que a forma de abordagem científica deste trabalho é direcionada pelo acoplamento entre Teoria da Linguagem e Teoria dos Sistemas. Este texto é dividido em três partes, cada uma com capítulos próprios que delimitam: os instrumentos teóricos utilizados como ponto de partida; os instrumentos e estruturas que guardam rel
Publicado em: 2010
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15. Relação das diferenças entre o lucro contábil e o lucro tributável (book-tax differences) e gerenciamento de resultados no Brasil / Relationship of book-tax differences and earnings management in Brazil
This research has as objective to verify if the book-tax differences (BTD) can capture the opportunism of managers (Earnings Management EM) exists in Brazilian open-capital companies when isolated portion normally generated by the difference between the standards (accounting-tax misalignment NBTD), from 1999 to 2007. To test the question above, econometric m
Publicado em: 2010
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16. A percepção de gestores de instituições de ensino superior privadas da cidade de São Paulo em relação à adesão ao PROUNI
Since its launch, PROUNI has revealed the perceptions of many representatives in society, but not the most important ones - the administrators of the private colleges. This research tries to identify and analyze what are their perceptions of these administrators in São Paulo city about the inclusion in the program. Because when included in the program the c
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 02/03/2009
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17. Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes
This paper is part of a large study that combines several groups of municipalities in São Paulo State that are analyzed through multivariate statistical techniques. This study is intended to indicate whether the variables per capita transfer amounts from the Municipalities Participation Fund [MPF], Product and Service Circulation Tax Quota [ICMS] and collec
BAR - Brazilian Administration Review. Publicado em: 2009-06
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18. Análise da planta genérica de valores por meio de estrato de renda no município de São Carlos
The tax planning is necessary for there to be a rational application of resources and improvements in basic infrastructure for the municipality. Therefore, the assessment and questioning of the results indicated in the Generic Plant Values can provide information to the legitimacy of taxation more fair and accessible. This study evaluated the consistency of
Publicado em: 2009
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19. Da progressividade tributária à luz dos princípios consagrados na Constituição Federal de 1988
The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only has the Brazilian Constitution of 1988 ruled the taxation with an unseen details i
Publicado em: 2009
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20. The tax administration like essential activities for State working / A administração tributária como atividade essencial ao funcionamento do Estado
This present paper intends to show that the tax administration activities on three level of government (federal, state and municipal) are essential activities for State working, under the terms of the specific constitutional prevision (FC/88, art. 37, XXII, c/c and CA 42/2003). According to this constitutional device for the tax administration are raised on
Publicado em: 2009
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21. STUDY ON influences? NCIA DO? DEVELOPMENT INDEX HUMAN, P INVESTMENTS? Public and tax? RIA ON EXTIN? THE COMPANY IN BRAZIL / Estudo sobre a influÃncia do Ãndice de desenvolvimento humano, investimentos pÃblicos e carga tributÃria sobre a extinÃÃo de empresas no Brasil
The extinction of enterprises presents a multitude of consequences for the economies, including the social cost, caused by unemployment, as well as the loss of economic momentum, generating expectations not optimistic on the market, especially when there is a high number of businesses closing their doors , which emphasizes the climate scenario recessive or c
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 16/04/2008
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22. Tributação, previdencia e assistencia sociais : impactos distributivos / Taxation and welfare and social assistance : distributive impacts
This study aims to assess the distributional impact of direct and indirect taxation and welfare and social assistance. To achieve its purpose it uses data from Consumer Expenditure Survey (POF) 2002-2003 of IBGE, looking up, based on administrative records, assess the degree of adherence of the search data and, mainly, to discriminate against those benefits
Publicado em: 2008
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23. Juros sobre capital próprio: utilização em empresas de capital fechado atuantes no segmento Transportador-Revendedor-Retalhista (TRR)
Payment of interest on shareholders equity by companies has been increasing significantly since its creation, by Law 9.249/95. Since this law was created, the possibility of using this figure, which was restricted to few specific cases, was extended. The payment of interest on shareholders equity is optional, and might follow objective criteria to characteri
Publicado em: 2008
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24. Disclosure in financial institutions of taxation in light of the convergence to international accounting standards / A evidenciação das informações tributárias pelas instituições financeiras em face da convergência para as normas internacionais
Communiqué 14259 published by the Brazilian Central Bank (BACEN) initiated a new phase for accounting in Brazil: the pursuit of convergence in accounting standards. In order to implement the policies of the International Accounting Standards Board (IASB), a number of measures must be taken to ensure that all Brazilian standards achieve convergence. Contribu
Publicado em: 2008