Tax Power
Mostrando 25-36 de 75 artigos, teses e dissertações.
-
25. Apontamentos sobre a contribuição de melhoria / Notes on the benefit assessment
Analisa de forma dogmática a contribuição de melhoria, avaliando seus contornos constitucionais e infraconstitucionais para construir a sua norma geral e abstrata (regra-matriz de incidência tributária). A importância do estudo justifica-se pela constatação de que o tributo não vem sendo instituído em decorrência do modelo interpretativo que tem p
Publicado em: 2009
-
26. 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
-
27. Forecasts for the ICMS in CearÃ: Comparison of the performance of the methodology of SEFAZ-EC with the ARIMA model / PrevisÃes para o ICMS no CearÃ: ComparaÃÃo do desempenho da metodologia da SEFAZ-CE com o modelo ARIMA
This research aims to offer managers of the State of Cearà a choice of tool to perform estimates of the monthly tax collection Movement of Goods and Services (ICMS), exemplifying the procedures carried out for the period September 2007 to January 2008, through an econometric model consistent with a good predictive power. For this, use is known as univariate
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 09/12/2008
-
28. Efficiency measures on tax revenue : a stochastic frontier aproach / Eficiência da arrecadação de impostos e contribuições federais : uma abordagem com uso de fronteiras estocásticas
This study measures the efficiency of tax revenues between the years 1998 and 2006, from estimated using stochastic frontier in data with a panel of nine years. The econometric model proposed allows to verify the performance of the collection of taxes and federal tax in ten regions covering all units of the federation, taking into account the special split t
Publicado em: 2008
-
29. 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
-
30. A PolÃtica de atraÃÃo de investimentos industriais no Cearà e o impacto no emprego: Uma anÃlise do perÃodo 2002 - 2005 / The policy to attract industrial investments of CearÃ, and the impact on jobs: an analysis of period 2002 - 2005
This study aims to empirically assess the effectiveness of the Fund for Industrial Development (FDI) in the generation of employment, including the period from 2002 to 2005. Through the database of information from companies that received tax incentives to install, upgrade or relocate their investments in the State, were estimated two models: the first uses
Publicado em: 2008
-
31. "Judicialização da política" e governabilidade democrática no âmbito do poder local
The work has for objective to analyze to growing interference of the Judiciary Power in the political decisions of the Executive Power, phenomenon denominated in the days today of Judicialização of the Politics. That analysis takes for base the limits imposed by the Federal Constitution in the separation of the Powers and in his/her coexistence, standing o
Publicado em: 2008
-
32. O mercado de câmbio e a taxa de câmbio na economia brasileira: 1999 a 2007 / The market exchange and the exchange rate in Brazilian economy: 1999 the 2007
The process of commercial opening and flexible of capital account, started in the 1990s, ally to the adoption of a regimen of floating change, since of January of 1999 and transformed the tax of change in one of the main Brazilian economic variables. Faced with that, this work analyzed the impacts of variations in the tax of change on the other economic vari
Publicado em: 2008
-
33. 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
-
34. Estado de Direito como limitação ao poder de tributar
Esta dissertação versa sobre o princípio do Estado de Direito, propondolhe o papel de limitação constitucional ao Poder de Tributar. A partir dos conteúdos semânticos que foram sendo agregados à norma ao longo da história constitucional Brasileira, o princípio do Estado de Direito ganhou forma e conteúdo. Do Estado Liberal, passando pelo Estado So
Publicado em: 2008
-
35. Tratado internacional e tributos estaduais e municipais
The signature of international treaties establishing exemptions of taxes under the authority of the remaining federal entities (heteronomous tax exemptions) occasions numberless doctrine and case law discrepancies. Article 84, item VIII of the Federal Constitution sets forth that it will be incumbent upon the President of the Republic to sign Treaties, Conve
Publicado em: 2008
-
36. A natureza jurídica da isenção no sistema tributário nacional: conceito e proposta normativa à luz da política jurídica
Este trabalho tem como objeto a isenção como forma desonerativa do dever de pagar o tributo no contexto do sistema tributário nacional brasileiro. Seu objetivo científico é identificar a natureza jurídica da isenção e formular um conceito para o instituto; ao final, propõe-se um novo tratamento normativo pelo Código Tributário Nacional para o tema
Publicado em: 2008