Tax Expenses
Mostrando 1-12 de 25 artigos, teses e dissertações.
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1. Contando o Atraso Educacional: Despesas e Matrículas na Educação Primária de São Paulo (1880-1920)
RESUMO Este artigo analisa o desempenho educacional de São Paulo em um período-chave das transformações econômicas e sociais ocorridas no Brasil que acompanharam o boom das exportações de café no final do século XIX e início do século XX. Ainda abaixo da média nacional em 1870, o Estado de São Paulo alcançou nas décadas seguintes uma das maior
Dados. Publicado em: 09/09/2019
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2. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
RESUMO O presente estudo investiga se as empresas de capital aberto brasileiras gerenciam os tributos diferidos em direção a uma estratégia de big bath. O "big bath” earnings management é uma estratégia na qual as empresas reconhecem elevados valores de perdas não recorrentes. O estudo obtém resultados originais que suportam a hipótese do big bath
Rev. contab. finanç.. Publicado em: 25/03/2019
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3. Instituições orçamentárias e política fiscal no Brasil: governo federal - 1965 a 2010 / Budget institutions and fiscal policy in Brazil: federal government - 1965 to 2010
In the context of political, economic and theoretical chances that characterized the period from 1965 to 2010, this thesis studies the Brazilian Federal Government´s fiscal policy, on a long term perspective. In particular, it focuses on two points: the study of the pattern of tax financing and government spending; and the analysis of the budgetary institut
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/08/2012
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4. Impacto do crédito de ICMS sobre o custo de produção na cafeicultura: um estudo nas principais regiões produtoras de café arábica no Brasil
The costs for production and sale of certain products consumed by a company may bring pertinent information for decision taking in the business. In the cultivation of coffee, the costs analysis becomes a valuable tool, where climate, types of soil and region of cultivation are determinant for measuring expenses with input, work force, machine utilization, en
Publicado em: 2011
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5. 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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6. An information sub-system model for the utilization of the receipt printer as a management instrument in the supermarket sector in the State of Santa Catarina
The supermarket sector in the State of Santa Catarina, as well as other sectors, has invested in technology and information systems. Public authorities make legal requirements about this sector which, at first, serve only as fiscal control, as in the case of the Receipt Printer-RP. This paper aims to demonstrate how the RP is used in the companies studied. I
JISTEM - Journal of Information Systems and Technology Management. Publicado em: 2010
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7. Caminhos da reforma tributária no Brasil: 1980-2009
This paper analyzes the evolution of tax reform since the great crisis of Brazilian State funding in the 1980´s until 2009. It emphasizes the importance of a comprehensive and interdisciplinary approach including Sociology, Economics and Political Science, especially for greater theoretical understanding of this process. The inter-systemic external environm
Publicado em: 2009
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8. Eficiência tributária: um estudo do desempenho das regiões fiscais da Receita Federal do Brasil na arrecadação de imposto de renda entre 1995 e 2006 / Tax efficiency: a study of the performance of regionss tax revenue collection in the Brazilian Federal income tax between 1995 and 2006
Historically, the role of the State is always changing, however it is always essential. The necessary changes in the recent role of the State are related to a number of changes to the end of the twentieth century, both the political scene as economic. The first question that arises in debate on the review of the role of the State is the size of your funding
Publicado em: 2009
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9. Modelagem econométrica do saldo da previdência social do Brasil / Econometric modeling of the balance of social security Brazil
This work aims to build models using econometrics techniques to explain the components of the balance of Social Security System, or in other words, the net value of tax revenues and the benefit values of the General Regime of Social Security. These models were subjected to statistic validations indicated in the theoretical reference of econometrics, to apply
Publicado em: 2009
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10. The LRF Ceará in 2003 TO 2007: what is good for the social be bad for the economic / A LRF no Ceará de 2003 A 2007: O que é bom para o social pode ser mau para o econômico
Motivated by the empirical evidence concerning fiscal and social impact of the Law of Fiscal Responsibility (LFR) on the local public administrations in the State of Ceará, this paper contributes to the debate about the enforcement of the Law to limit personnel expenses for a better allocation of public expenditures. An empirical exercise was conducted for
Publicado em: 2009
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11. O comportamento da renúncia fiscal oriunda dos gastos privados com atenção à saúde entre os anos 1996 e 2003
This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family's expenses on health care confronted to the total of the same item declared to Secretaria da Receita Federal (Income Tax) that was converted into tax expenditures.
Brazilian Journal of Political Economy. Publicado em: 2008-12
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12. Compensações financeiras e royalties hidrelétricos na determinação do investimento público e das despesas sociais / Financial compensations and hydroelectric royalties in determining the public investment and social expenses
Considering the art. 20, 1st, of the Constituição Federal de 1988 and the Law no 2.004, October 03, 1953 that regulates and establishes compensatory payment for using the water resources and land flooding for the generation of electric power, this study was carried out to evaluate the effect of the "extra" financial resource financial compensations and hyd
Publicado em: 2008