Individual Income Tax
Mostrando 1-12 de 15 artigos, teses e dissertações.
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1. Imposto de renda da pessoa física, isonomia e capacidade econômica: analisando o atributo da generalidade
Resumo O corrente artigo tem por objetivo geral demonstrar o baixo grau de concretização dos princípios da igualdade fiscal e da capacidade econômica no cenário nacional atual, no que se refere ao imposto de renda da pessoa física (IRPF). Para tanto, serão examinadas as características deste imposto, abordando os atributos da universalidade, da progr
Rev. Investig. Const.. Publicado em: 15/04/2019
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2. Tax Filing Choices for the Household under Separable Spheres Bargaining*
If household choices can be rationalized by the maximization of a well defined utility function, allowing spouses to file individually or jointly is equivalent to offering the envelope of the two tax schedules. If, instead, household ’preferences’ are constantly being redefined through bargaining, the option to file separately may affect outcomes even if
Escola de Pós-Graduação em Economia da FGV. Publicado em: 18/06/2012
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3. 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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4. Tributação da renda imobiliária / Taxation on the real state market
The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provisions which deal with the income taxation. There is no intention of the search of
Publicado em: 2009
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5. 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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6. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008
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7. A reconstrução do princípio da capacidade contributiva para o imposto de renda da pessoa física sob o enfoque da declaração dos direitos do homem e do cidadão : uma diretiva para a pós-modernidade
O trabalho tem por objeto a reconstrução do princípio da capacidade contributiva para o imposto de renda da pessoa física no Brasil. Parte da evolução do conceito de Estado, a partir do contexto trazido pela Revolução Francesa, textualizado na Declaração dos Direitos do Homem e do Cidadão, datada de 1789, alcançando o fenômeno da globalização.
Publicado em: 2008
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8. Freedom, macroeconomics and wappiness: an empirical analisys of a panel of countries / Liberdade, macroeconomia e felicidade: uma análise empírica de um painel de países
This dissertation brings evidence on the role of the main macroeconomic variables and freedom on individual happiness. Using microdata from subjective wellbeing surveys from 74 countries, we estimate an Ordered Probit Model. Based on a standard microeconometric specification, we show that macroeconomics influences wellbeing directly. Even after controlling f
Publicado em: 2007
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9. O perfil jurídico do imposto de renda a tributação dos planos de previdência complementar privada
Considering the progress reached by the private pension fund system, because of the edition of the Constitutional Amendment n. 20, as of 1998, which has resulted in the edition of the Complementary Law n. 109, as of 2001, and the offering of new pension products to the public, private pension is presently a fundamental element for the structure of the Brazil
Publicado em: 2006
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10. Paradigmas de racionalidade e as desicões do STF nas questões relativas à base de cálculo do imposto de renda - pessoa jurídica
This doctoral dissertation aims at checking if the Brazilian Supreme Court uses recurrent paradigms, determined from a specific and defined nucleolus of intelligibility, when judging parts involved in quantifying the tax base of the income tax for legal person. The Constitution through the concept of income, establishes limits to the taxing power which must
Publicado em: 2006
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11. 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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12. Gestão estratégica de energia elétrica e seus reflexos no desenvolvimento regional
Economic growth and increase of electric energy consumption are unquestioned historical facts and even nowadays, in developing countries, with a very strong correlation. However, the huge appropriation of energy resources and the residues emission in the nature caused by the industrial society had shown incompatible with a necessary environment sustainabilit
Publicado em: 2005