Tax Burden
Mostrando 13-24 de 45 artigos, teses e dissertações.
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13. Economia política no Brasil: o primeiro governo Lula
The election of the major leader of the Brazilian Worker s Party, Luiz Inácio Lula da Silva, to be the president of Brazil in 2002 has sparked the debate over the paths the economic policies should take. Despite the history of this party, continuity was noteworthy. Such a fact has not cooled down the debate among Brazilian economists and this is the debate
Publicado em: 2009
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14. Controle social efetivo de políticas públicas / Controle social efetivo de políticas públicas
The production of texts is wide and the discussions are focused on tax collection but the interest demonstrated by our scholars on the way whereby the very high tax burden charged from taxpayers is used is extremely poor. The issue becomes unintelligible in view of the extreme poverty in which one fifth of the Brazilian population lives and of the fact that
Publicado em: 2009
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15. A QUALIFICAÇÃO E A INSERÇÃO NO MUNDO DO TRABALHO DA PESSOA PORTADORA DE DEFICIÊNCIA: UM ESTUDO SOBRE O IMPACTO DA EXTINÇÃO DA LEI 6.297/75
This study aims to analyze the difficulties faced by both companies to fulfill the Law of Quotas, as well as of Persons with Disabilities (PPD) to be inserted in the labor market due to lack of qualifications of candidates. Through literary research it became clear that our legislation demonstrates quite clearly that the legislature intended to ensure PPDs,
Publicado em: 2009
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16. Poverty, inequality and economic growtw: Essays in three models of dynamic panel Fortaleza - Ceará 2009 / Pobreza, desigualdade e crescimento econômico: Três ensaios em modelos de painel dinâmico.
This thesis is composed of three works, and they all use dynamic panel data estimation models. The estimation models used are the Generalized Moments system, developed by Arellano-Bond (1991), Arellano-Bover (1995) and Blundell and Bond (1998). The first work is entitled The Social Security system and Rural Poverty in Brazil, and it analyzes the impact of re
Publicado em: 2009
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17. Pobreza, desigualdade e crescimento econômico: três ensaios em modelos de painel dinâmico / Poverty; inequality and economic growth: essays in there models of dynamic panel
This thesis is composed of three works, and they all use dynamic panel data estimation models. The estimation models used are the Generalized Moments system, developed by Arellano-Bond (1991), Arellano-Bover (1995) and Blundell and Bond (1998). The first work is entitled The Social Security system and Rural Poverty in Brazil, and it analyzes the impact of re
Publicado em: 2009
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18. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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19. O princípio do não-confisco no subsistema tributário nacional / The principle of non-seizure in the national tax subsystem
This present thesis studies the complex theme related to the principle of non-seizure in the tax law subsystem which, in spite of being of unquestionable basic nature, does not present well defined limits in national law and presents opportunity for unending doubts related to the spreading of its effects, its scope and limits. In order to achieve the objecti
Publicado em: 2008
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20. A incidência das contribuições ao programa de integração social e ao financiamento da seguridade social sobre os juros sobre capital próprio
This dissertation analyses the tax burden of two Social Contributions (PIS and Cofins) on the Interest on Net Worth (JCP) payment to shareholders. Moreover, this work studies the legal nature of dividends and JCP. It is also analysed the possibility to pay the minimum dividends through the payment of JCP is accordence with the law in force. Moreover, the tax
Publicado em: 2008
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21. A análise econômica do direito e a repetição do indébito tributário
The objective of this paper is the treatment of the Economical Analysis of the Law and the application of its conclusions to the Tax Law, especially to the subject of the repetition of the undue tax. The movement that is known as Law and Economics had origin with the papers "The Nature of the Firm" and "The Problem of Social", by R. Coase, main exponent of t
Publicado em: 2008
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22. Earmarked revenues after the Federal Constitution of 1988 Rigidity or flexibility? : the case of CIDE-Combustíveis / A vinculação de receita pós-Constituição Federal de 1988 - rigidez ou flexibilidade? : o caso da CIDE-combustíveis
After the Federal Constitution of 1988 and, especially, after the monetary stability brought about by Plano Real in 1994, a persistent increase in mandatory expenses has been noticed in Brazil, mainly in the social area. The growth of mandatory expenses, the high level of mandatory financial transfers, imposed by laws and the Constitution itself, the obligat
Publicado em: 2008
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23. Fatores relevantes no desempenho brasileiro no mercado internacional de pedras preciosas / Relevant factors in the Brazilian performance at the international market of precious stones
Brazil is one of the main centers of precious stones` production, so much quantity, as produced varieties. However, that section still grows in an incipient way that the informality and secrecy were, for a long time, word- key. Subjects as high tax burden, bureaucratic processes in the exporter`s section and inadequate administration are still big problems.
Publicado em: 2008
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24. 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