Negative Tax
Mostrando 1-12 de 58 artigos, teses e dissertações.
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1. Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports
Resumo Objetivo: O objetivo do estudo foi avaliar a divulgação de informações sobre imposto de renda pela perspectiva da responsabilidade social. Especificamente, a pesquisa tem como objetivo averiguar a relação entre os diversos aspectos da divulgação de informações sobre o imposto de renda, ou seja, a abrangência, a alíquota efetiva e a divulg
Rev. bras. gest. neg.. Publicado em: 23/09/2019
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2. Comparative performances of serologic and molecular assays for detecting human T lymphotropic virus type 1 and type 2 (HTLV-1 and HTLV-2) in patients infected with human immunodeficiency virus type 1 (HIV-1)
ABSTRACT The present study evaluated several techniques currently available (commercial kits and in-house assays) for diagnosing human T lymphotropic viruses types 1 and 2 in two groups of patients enrolled at HIV/AIDS specialized care services in São Paulo: Group 1 (G1), n = 1608, 1237 male/371 female, median age 44.3 years old, majority using highly activ
Braz J Infect Dis. Publicado em: 2017-06
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3. O microempreendedor individual como expressão da extrafiscalidade no direito tributário nacional / INDIVIDUAL MICROENTREPRENEURSHIP AS EXPRESSION OF EXTRAFISCAL NACIONAL TAX LAW
The different treatment accorded to small and favored companies gain a different dimension with the inclusion of Microentrepreneur Individual (MEI), as a category of microentrepreneurs. These entrepreneurs, whose main characteristic is to have an annual revenue of up to R$ 36,000.00 (thirty-six thousand reais), stand out for having an invisible supporting ro
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/07/2011
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4. DinÃmica salarial dos trabalhadores da agropecuÃria brasileira: uma anÃlise de dados espaciais (1992-2009) / Wage dynamics of the farming brazilian workers: an analysis of space data (1992-2009)
The objective of this work is to examine the wages differences dynamics of the farming sector temporary and permanent workers, through the analysis of the wage behavior in the Brazilian states on the period from 1992 to 2009. For this it was used the Space Data Exploratory Analysis (AEDE), the space econometrical modeling and as source of data the National R
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 08/06/2011
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5. Tributação e livre concorrência: análise da influência do princípio da livre concorrência no exercício da competência tributária
The main matter of this research is to analyze the effects of the interaction between the free trading principle and the tax jurisdiction performance, with emphasis on the possible ways of that thematic connection. The research has, as its initial point, a study concerning the necessity of integration among the several areas of Law and the necessity to waive
Publicado em: 2009
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6. Proteção penal deficiente nos crimes contra a ordem tributária: necessidade de readequação do sistema punitivo para a efetiva implementação do estado democrático de direito / Deficient criminal protection against tax crimes: the need of readjustment at the punitive system to an effective implementation of the democratic rule of law
The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and fea
Publicado em: 2009
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7. Three essays on the sugarcanes sector productor in Brazil / Três ensaios sobre o setor produtor de cana-de-açúcar no Brasil
The growing demand for clean energy sources to replace petroleum has substantially expanded the use of biofuels fuels produced from agricultural products. For Brazil, instead of representing a hindrance to growth because of the need for changes in the countrys energy mix, this represents a great opportunity to generate value and income, since the country has
Publicado em: 2009
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8. Programas de transferÃncia de renda com condicionalidades: uma anÃlise comparativa do Bolsa Escola Recife e do Programa Bolsa FamÃlia
Este Trabalho busca examinar os programas de transferÃncia de renda mÃnima Bolsa Escola Recife e Bolsa FamÃlia, verificando em carÃter exploratÃrio a dimensÃo e importÃncia das respectivas polÃticas sociais. Nesse sentido, realizamos uma analise comparativa acerca das condicionalidades, focalizaÃÃo e cobertura dos mencionados programas. AlÃm de av
Publicado em: 2009
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9. The effect of using different forms of terms extraction on its comprehensibility and representability in Portuguese textual domains / O efeito do uso de diferentes formas de extração de termos na compreensibilidade e representatividade dos termos em coleções textuais na língua portuguesa
The task of term extraction in textual domains, which is a subtask of the text pre-processing in Text Mining, can be used for many purposes in knowledge extraction processes. These terms must be carefully extracted since their quality will have a high impact in the results. In this work, the quality of these terms involves both representativity in the specif
Publicado em: 2009
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10. Social and environmental investments in value added statement: reduction or distribution of value added? / Investimentos socioambientais na demonstração do valor adicionado: formação ou distribuição do valor adicionado?
Value Added Statement (VAS) became a mandatory practice for all publicly traded companies in Brazil since 2008. Bearing a economic and social value and having the objective to show the benefits the company has added to the domestic economy, the Value Added Statement discloses the companys own structure for the remuneration of production factors. The informat
Publicado em: 2009
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11. Cenários de incentivos ao setor pesqueiro da Região Norte do Brasil / Incentive sceneries to fishing sector in the Brazilian Northern Region
In general, regional development policies aim the strengthening of productive chains and local productive arrangements (LPA). With regards to the Brazilian Northern Region, the fishing sector is being targeted for such policies which seek its capitalization and structuring. In a long term perspective of the regional fishing economy, this may determine the fu
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2008
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12. Matemática agradável
This paper suggests a reconsideration of the principle that public deficits should be financed by public debt. Two main reasons are offered. First, it is admitted that public debt is an economic variable whose time behaviour is better described by a first difference equation instead of an accounting identity. The convergence condition thus obtained requires
Brazilian Journal of Political Economy. Publicado em: 2008-09