Tax Rules
Mostrando 25-36 de 92 artigos, teses e dissertações.
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25. O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
The present paper addresses the principle of proportionality, tax planning and the general anti-avoidance provision. Firstly, the historical evolution of legal thinking will be addressed, based on the propositions established in the field of the general interpretation theory, through the theoretical frameworks of the jurisprudence of concepts, the jurisprude
Publicado em: 2009
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26. 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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27. Segurança jurídica e modulação de efeitos no controle de constitucionalidade em matéria tributária
This scientific work objective to study the beginning of the legal security and the possibility of modulation of effect in headquarters of control of constitutionality of norms in substance tax. To reach this end, the work was divided in five chapters. In the first one of them we analyze the conception of right here employee, as well as its purpose: to stabi
Publicado em: 2009
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28. Da progressividade tributária à luz dos princípios consagrados na Constituição Federal de 1988
The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only has the Brazilian Constitution of 1988 ruled the taxation with an unseen details i
Publicado em: 2009
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29. A política pública de incentivo ao setor de informática no Brasil a partir da década de 90: uma análise jurídica / The Brazilian informatics policy since the 90s: a legal analysis
The main purpose of this essay is to critically analyze under a legal perspective the Brazilian informatics policy adopted during the nineties. The strategy may be described as using the Informatics Law (Law no 8.248/91 and latter amendments), its rules and incentives as the central object of analysis and as a guidance to understand the industry and the publ
Publicado em: 2009
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30. Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are lar
Revista Contabilidade & Finanças. Publicado em: 2008-12
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31. As regras-matrizes de incidência tributária da Contribuição para o Financiamento da Seguridade Social (COFINS) nos regimes "cumulativo", "não-cumulativo", de "incidência monofásica" e de "substituição tributária", previstos na Lei Complementar n. 70/91 e nas leis n. 9.718/98, n. 10.147/00, n. 10.485/02, n. 10.560/02 e n. 10.833/03
The main objective of this dissertation is to construct the essential rules connected to the levy (regras matrizes de incidência tributária) of the COFINS tax, based on provisions contained under specific laws which govern the four main collection regimes of said contribution: cumulative, noncumulative, single-phase taxation and tax substitution. Based on
Publicado em: 2008
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32. Direito tributário participativo: transação e arbitragem administrativas da obrigação tributária
This work outlines some expeditious and effective solutions to settle tax disputes outside of the judiciary system, but always in accordance with the dictates of the existing legal framework. In our work, we have taken into account not only the current difficulties faced by the Judiciary Branch and its massive backlog of services, but also the possibility of
Publicado em: 2008
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33. ISSQN : regra de competência e conflitos tributários
Busca a presente dissertação examinar a regra de competência do ISSQN e os principais conflitos de competência tributária que podem surgir entre o aludido imposto municipal e o IPI, o IOF e o ICMS - como também os conflitos existentes entre dois municípios que detenham a pretensão de tributar o mesmo serviço. Visando alcançar tal objetivo, examina
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2008
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34. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008
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35. Imposto sobre a renda e indenizações
This work is aimed at examining scientifically if the indemnifications that one receives fit to the legal rule (regra-matriz) of income tax incidence. It justifies itself because the solution and foundation presented by the doctrine and jurisprudence is not uniform. To do so, it presents an income conception based on the legislation and doctrine and confront
Publicado em: 2008
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36. O aspecto espacial do Imposto sobre Serviços de Qualquer Natureza
The present work aims to analyze scientifically the space aspect of the Rule of Tax Incidence of the Tax on Services of Any Nature ISSQN. This way, it analyzes the legislation, doctrine and formation of the Jurisprudence of the Superior Court of Justice related to this subject. It shows that the exclusive use of such a criterion, due to the place where the s
Publicado em: 2008