Taxes
Mostrando 25-36 de 347 artigos, teses e dissertações.
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25. Imunidade tributária recíproca e os impostos indiretos: uma interpretação conforme o Estado federal
O objetivo da presente tese é demonstrar a necessidade da não incidência dos tributos indiretos, nos casos de aquisições de bens e mercadorias por entidades políticas. A desoneração encontra justificativa constitucional, à luz da imunidade recíproca, não obstante o tema basear-se em veredicto contrário e consolidado, há décadas, no Supremo Trib
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 22/10/2012
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26. Fiscal multipliers in an incomplete markets economy
This paper studies the behavior of fiscal multipliers in two different economic environments: complete markets and incomplete markets. Based on steady state analysis, output multipliers are found within a range between 0.49 and 0.66, when the markets are complete. Under incomplete markets, output multiplier was found in an interval between 0.75 and 0.94. The
Publicado em: 19/09/2012
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27. O papel de tributos diferidos no capital regulatório de instituições financeiras brasileiras / The role of deferred taxes in the regulatory capital of financial institutions in Brazil
Este trabalho fornece evidências sobre o papel de ativos e passivos de tributos diferidos como instrumento de tolerância regulatória e arbitragem de capital regulatório por instituições financeiras brasileiras no período de 2004 a 2009. Visando atingir o objetivo da pesquisa, foram desenvolvidas duas hipóteses: a) a tolerância regulatória, visando
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 11/09/2012
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28. Lagoas de Imbituba, SC: Margens encantadas que contribuem para um estudo etnoponímico / Lakes of Imbituba, SC: delighted margins that contribute to an ethnotoponymic study
Based on the influence of toponimic names to preserve the traditions, the aim of this work was to investigate and classify the major names of neighborhoods, lakes, hills, lots that compose the municipality of Imbituba, Santa Catarina, in-order to elucidate their designative motivational perspectives. Twelve lakes that make up the city were analyzed and the n
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/08/2012
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29. 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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30. COMPETIÃÃO TRIBUTÃRIA VERTICAL NO BRASIL: EVIDÃNCIAS EMPÃRICAS PARA ICMS X IPI NO PERÃODO DE 1995 A 2009 / VERTICAL TAX COMPETITION IN BRAZIL: EVIDENCE EMPIRICAL TO X ICMS IPI THE PERIOD 1995 TO 2009
The main objective of this study is quantify the impact caused by changes in federal tax on the tax policy of the states, considering the presence of horizontal tax competition between states. In federal systems, where various levels of government operate simultaneously in the same tax regime, setting tax rates on the same basis of taxation, there may be the
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 12/06/2012
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31. AVALIAÇÃO POLÍTICA DO PROGRAMA FARMÁCIA POPULAR DO BRASIL À LUZ DOS PRINCÍPIOS DO SISTEMA ÚNICO DE SAÚDE / POLICY EVALUATION POPULAR PHARMACY OF BRAZIL PROGRAM UNDER LIGHT OF THE PRINCIPLES OF UNIFIED SYSTEM HEALTH
The Popular Pharmacy of Brazil Program was created in 2004 with the purpose of reducing of treatment abandonment caused by the impact that the acquisition of medications for chronic diseases occasioned in the long run, the budget of families who sought to obtain these medicines in the network private. In the 2006, the program was expanded through the creatio
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/03/2012
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32. Qualidade da madeira de Eucalyptus para a produção de carvão vegetal / Wood quality of Eucalyptus for charcoal production
The present study aimed to determine the properties of wood and charcoal from different clones of Eucalyptus spp. Six clones at 7.5 years old were evaluated and the samples were from a clonal test of a forestry company, located in the city of Lassance, Minas Gerais, Brazil. For wood, basic density, heart/sapwood ratio, morphological analysis of fibers and po
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 13/02/2012
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33. Comparativo entre processos florestais terceirizados e primarizados / Comparison between outsourced and primarized forest processes
The Outsourcing and the Primarization constitute management strategies been used by Brazilians forest companies. However, although its use is increasing, technical, economics and strategy terms are not being studied in Brazil, mainly on the forestry sector. Therefore, the principal goal on this research was to compare Outsourcing and Primarization Models inc
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 10/02/2012
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34. Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente / Formation of the fair value of the biological assets without active market: an analysis based on the present value
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not h
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/01/2012
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35. Fiscal policy and private investment: latin america in a comparative perspective
The main objective of the paper is to assess the impact of fiscal variables on private investment comparing some Latin-American economies to other advanced ones. For such purposes, the authors carry out an econometric analysis for the period 1990-2008. They make use of two dynamic panel models in which they group countries with similar characteristics and de
Brazilian Journal of Political Economy. Publicado em: 2012-06
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36. Targeting the Poor: A Macroeconomic Analysis of Cash Transfer Programs
This paper introduces cash transfers targeting the poor in an incomplete markets model with heterogeneous agents facing idiosyncratic risk. These transfers change the degree of insurance in the economy and a ect precautionary motives asymmetrically, leading the poorest households to decrease savings proportionally more than their richer counterparts. In a mo
Escola de Pós-Graduação em Economia da FGV. Publicado em: 14/12/2011