Tax Competition
Mostrando 13-24 de 35 artigos, teses e dissertações.
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13. Evaluation of the effects of law on the collection of Kandir ICMS in the State of Cearà / AvaliaÃÃo dos efeitos da lei Kandir sobre a arrecadaÃÃo de ICMS no estado do CearÃ
The Complementary Law no. 87/96, known as Kandir Law, promoted significant changes in the Tax Movement of Goods and Services (ICMS), the exemption from the jurisdiction of this state tax on exports of primary products and semi-prepared. The measure of depreciation tax, imposed by the government through the Law, seeking to give the Brazilian product more comp
Publicado em: 2008
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14. A TributaÃÃo como instrumento de regulaÃÃo econÃmico em PaÃses integrados
The taxation is essential for the achievement of the financier-economic politics of the States, a time that is to leave of this activity that is collected good part of the resources to be used in such politics. On the other hand, the taxation also can be used as instrument of regulation economic, capable to influence in the consumption, to stimulate the savi
Publicado em: 2008
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15. Regime imunitório das instituições de educação e assistência social IPTU
This work is aimed at reviewing the tributary patrimony immunity of care institutions for real estate of their property under a leasing arrangement, if not through confrontation or apply to existing legislation, with the evolution of case law and emerging interpretative trends not given only by the recent trial, overviews, but also marked out in the view of
Publicado em: 2008
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16. A dimensão política da crise fiscal dos estados contemporâneos: um estudo sobre o potencial da democracia deliberativa para a coibição das concorrências tributárias danosas.
O objeto deste trabalho é a dimensão política do contexto de acirramento das práticas de concorrência tributária danosa (harmful tax competition) sob os processos de globalização. Indaga-se se, mais do que uma questão meramente econômica, ou do que um problema de natureza gerencial e institucional, as dificuldades tributárias que acometem os Estad
Publicado em: 2008
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17. Poder econômico e livre concorrência: uma análise da concorrência na constituição da Republica Federativa do Brasil de 1988
This dissertation aims to analyze the Constitutional Principle of Free Competition, specifically regarding its role as fact the limits the abuse of economical power. In order to accomplish that goal, it was necessary to define what economical power is and in what moment the application of that power turned out to be abusive; but not putting apart other aspec
Publicado em: 2007
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18. O tratamento tributÃrio discriminatÃrio como combate à concorrÃncia fiscal prejudicial e a sua legitimidade
O legislador brasileiro a partir do advento da Lei n 9.430/96 estabelece critÃrios para identificar paÃses de tributaÃÃo favorecida, os chamados âparaÃsos fiscaisâ, e pela Lei n 9.779/99 institui tratamento tributÃrio mais gravoso para as remessas de rendimentos que tenham por beneficiÃrio pessoa domiciliada ou residente em paÃses de tributaÃ�
Publicado em: 2007
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19. Tributação e desenvolvimento econômico regional: um exame da tributação como instrumento de regulação econômica na busca da redução das desigualdades regionais
On this legal research the objective is to demonstrate as object of the study the taxation as an instrument of regulation in the search of the reduction of the regional inequalities. It recognizes as an objective of the Brazilian State the economical development. Through the hypothetical-deductive, bibliographical and argumentative methods the research bases
Publicado em: 2006
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20. A função Social do IPI
The eradication of poverty and social marginalization are some of the milestones of the Federative Republic of Brazil and of the Democratic Rule-of-law State. In this sense, its right to affirm that such objectives guide the national legal system in its entirety. The power of taxation, attributed to the State by the People, owner of the sovereignty, does not
Publicado em: 2006
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21. Free competition as a restriction to tax collection power / Livre concorrência como limitação ao poder de tributar
A intervenção do estado no domínio econômico tornou-se historicamente essencial ao desenvolvimento e à garantia das necessidades públicas. No Brasil, o contorno econômico delineado pela Constituição prevê a adoção do modelo liberal, cuja execução das atividades econômicas foi resguardada principalmente aos particulares. Mesmo assim, ao Estado
Publicado em: 2006
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22. O mercado financeiro e o imposto sobre a renda
Throughout the centuries, money has continued to play a vital role in the economy of countries and the development of their peoples. Thanks to its generic nature, money is the physical means whereby the classic functions of currency are met. Among these, is the value reserve, enabling gains and savings. A consequence of this function is the demand for, and o
Publicado em: 2006
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23. Política fiscal e seus efeitos no desenvolvimento regional do Estado da Bahia: um estudo sobre os incentivos fiscais no Estado da Bahia no período de 1994 a 2005 / Fiscal policy and its effects on the state of Bahia regional: a study over the state of Bahia fiscal befits from 1994 until 2005
The investment attraction policy that has been adopted by each state member of Brazil for the last years has raised a competition that is known by fiscal war that gets harder now-a-days.The process formation of brazilian federalism, emphasizes the economical change, that stopped being agro-exporter and becoming industrial was a part or a try to understand th
Publicado em: 2006
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24. Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations
This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature
Brazilian Journal of Political Economy. Publicado em: 2005-09