Tax Activity
Mostrando 13-24 de 181 artigos, teses e dissertações.
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13. Impactos socioeconômicos da Silvicultura na microrregião do Suaçuí / Socioeconomic impacts of forestry on the micro-region of Suaçuí River
The micro-region of Suaçuí river basin in the Vale do Rio Doce, east of the State of Minas Gerais, Brazil, has a landscape marked by large areas of monoculture eucalyptus plantations, which were started in the 1970, through tax incentives to reflorestation activities. Such reforestation has been strongly criticized by the rural population of the region and
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 09/07/2009
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14. 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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15. Município e incentivos fiscais
The discussion of tax incentives is not new in the legal world, especially for the tax law. However, in the country, eventually gaining more impact at the moment, in view of the entities of the federation, particularly the municipalities, they increasingly seek alternatives to promote certain activities and local development. The federal state along the Braz
Publicado em: 2009
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16. Performance and determinants of ICMS in the state of Ceará Fortaleza 2009 / Desempenho e fatores determinantes da arrecadação do ICMS no estado do Ceará Fortaleza 2009
The Tax on Goods and Services and Commodities (ICMS) is the main source of tax revenues of States, particularly in Ceará represents more than 90% of its revenues. Despite the strong growth of ICMS in the northeast region, Ceará presented results well below the others. In this scenario, this study presents a brief history and characteristics of ICMS, it is
Publicado em: 2009
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17. Direitos fundamentais e o não-confisco tributário
This research analyzes some relation among the principle of bar the tax with confiscation effect and the fundamental rights. The theoretic base is the semantic-logic constructivism, with influence from the constitutional concretion. With the distinction between normative text (provision) and norm (interpretation), using the deontic logic to comprehensive the
Publicado em: 2009
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18. Segurança jurídica, princípio da legalidade tributária e jurisprudência
The subject matter of this work is the analysis of the concept of legal security in the Brazilian Federal Constitution of 1988, especially with regard to the activity of taxation by the state. Legal security is not isolated in the normative context, because there are other values related to legal security, such as justice and equality. Although they are diff
Publicado em: 2009
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19. Controle jurídico de políticas públicas de incentivo para empresas socialmente responsáveis
Seeks to establish a definition and delimitation of the topic involving the corporate social responsibility in order to make a distinction between this idea and constitutional knwoledge that we have about the social role of companies in an attempt to resolve the confusion among the subjects. The need to clarify the differences lies in the problematic of the
Publicado em: 2009
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20. O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the ph
Publicado em: 2009
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21. 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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22. Estimação da curva de Laffer para o IPI no Brasil : uma abordagem de fronteira estocástica
The revenue from taxes responds to various factors. Among the most important, evidently, stand the rates applied. Nevertheless, one must also consider the level of economic activity, the amplitude and complexity of the tax brackets and the system regarding each specific tax, the level of technology employed by each of the sectors under study, among others, w
Publicado em: 2008
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23. Atuação estatal no comércio exterior, em seus aspectos tributários e aduaneiros
The present study aims to identify and analyze the legal basis of one of the main economic activities nowadays: foreign trade. By evaluating the forms and the function of the State activity on foreign trade, it could be verified the presence of a regulatory and inducer nature, on the tax aspect as well as regarding to the customs control. In the analysis of
Publicado em: 2008
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24. 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