Tax Policies
Mostrando 13-24 de 61 artigos, teses e dissertações.
-
13. Impacto das mudanças de políticas tributárias no desempenho das empresas de capital aberto no Brasil / Impacts of changes in tax policies in the performance of publicly traded firms in Brazil
As questões tributárias influenciam diretamente e de formas distintas o desempenho financeiro das empresas, dependendo da modalidade optativa de apurar o lucro e do tipo de tratamento tributário. Para as empresas de Capital Aberto, optantes pelo Lucro Real, podem-se destacar as mudanças na alíquota e ampliação da base de cálculo das contribuições s
Publicado em: 2010
-
14. 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
-
15. Os efeitos da poupança pública sobre o crescimento econômico:
This article analyzed the relations between public savings and economic growth. Initially, theoretician-descriptive analysis of these relations showed that the public savings is a more complete pointer of fiscal sustainability than the primary surplus and tends to present more positive effect on the product than the operational surplus. The estimated equatio
Publicado em: 18/03/2009
-
16. 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
-
17. 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
-
18. 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
-
19. Modelos de ciclos reais de negócios com imposto e setor externo : o caso brasileiro
The aim of this work is to analyses the impact of fiscal policies on Brazilian business cycles by using dynamic equilibrium models of a small open economy with government. In doing so, there are four ways of government finances its purchases by levying flat-rate: tax on consumption, tax on earnings from capital, tax on earnings from labor and investment tax
Publicado em: 2009
-
20. Uma análise do processo de expansão do ensino superior no Brasil : impacto em Sergipe (19952005)
This his study objectives to describe the distribution of the education in the Brazilian population (particularly in Sergipe), shows its evolution throughout the time and contributes for the comprehention of its importance for the performance of the Brazilian worker in the labor market, that is, verifies if the expansion occurred in recent years in the sergi
Publicado em: 2009
-
21. 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
-
22. Políticas Econômicas e Políticas de Saúde no Brasil de 1979 a 2008: três décadas de contratempos / Economic politics and health policies in Brazil from 1979 to 2008: three decades of setbacks
This research work examines the relationship between fiscal policy and federal financing of health in the last three decades from 1979 to 2008 considering the lack of macroeconomic policies, especially tax policy, that restricts the features of SUS, prevents the proper understanding of its limits of funding. Thus, the work follows the evolution of successive
Publicado em: 2009
-
23. 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
-
24. Política fiscal na América Latina: a proposição da equivalência Ricardiana
Using a dynamic optimization model, the Ricardian Equivalence Proposition (PER) is empirically tested for Argentina, Brazil, Chile and Mexico. The theoretical hypotheses allow us to test the proposition through the structural parameters. The system of equations obtained in the theoretical model is solved using Ordinary Least Squares (OLS), Generalized Method
Publicado em: 2009