Direct Taxes
Mostrando 1-12 de 25 artigos, teses e dissertações.
-
1. Carga do tabagismo no Brasil e benefício potencial do aumento de impostos sobre os cigarros para a economia e para a redução de mortes e adoecimento
A prevalência do tabagismo no Brasil reduziu sobremaneira nas últimas décadas, mas o país ainda tem uma elevada carga de doença associada a este fator de risco. O objetivo deste trabalho foi estimar a carga de mortalidade, morbidade e custos para a sociedade associada ao tabagismo em 2015 e o potencial impacto gerado em desfechos de saúde e para a econ
Cad. Saúde Pública. Publicado em: 29/08/2019
-
2. State Transfers, Taxes and Income Inequality in Brazil
Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direc
Bras. Political Sci. Rev.. Publicado em: 2015-05
-
3. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)
This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The rese
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/10/2012
-
4. 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
-
5. 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
-
6. 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
-
7. Private Extension and privatization of extension: an analysis of the agricultural pesticides industries. / A Extensão Privada e a Privatização da Extensão: uma Análise da Indústria de Defensivos Agrícolas.
The purpose of this thesis is, considering the environment of the Brazilian public agricultural extension crisis and the world trend to pluralization of agricultural extension systems, to study how agricultural pesticides industries plan, organize and deliver agricultural advisory services, associated to the sales of these products in Brazil. The research re
Publicado em: 2009
-
8. A lousa e o torno : a Escola SENAI Roberto Mange, de Campinas / The blackboard and the lathe : SENAI "Robert Mange", Campinas, Brazil
Teaching young people and children how to work has been an usual concern in the majority of the human groups. In Brazil, it appears since the colonial period: inside the houses, at workshops or in proper institutions, professional education has always been developed, but maintaining the characteristics of philanthropy or the army, it has been, most of the ti
Publicado em: 2009
-
9. Tributação, previdencia e assistencia sociais : impactos distributivos / Taxation and welfare and social assistance : distributive impacts
This study aims to assess the distributional impact of direct and indirect taxation and welfare and social assistance. To achieve its purpose it uses data from Consumer Expenditure Survey (POF) 2002-2003 of IBGE, looking up, based on administrative records, assess the degree of adherence of the search data and, mainly, to discriminate against those benefits
Publicado em: 2008
-
10. Gestão de ativos e passivos nas instituições financeiras do mercado brasileiro: uma abordagem na alocação de capital
The present paper aims to present an implementation proposal of a structured process for assets and liabilities management. This process main purpose is the shareholders capital profitability optimization, guaranteeing not only controlled and qualified risks but also that the fair capital cost is paid by the ones who use it. The capital quantification basis
Publicado em: 2008
-
11. Product mix decision: comparing theory of constraints, activity based costing, general model and discretionary cost considered discretionary cost. / Decisão de mix de produtos: comparando a teoria das restrições, o custeio baseado em atividades e o modelo geral com a utilização de custos discricionários.
The optimal product mix selection must consider internal and external factors of a manufacturing company. The external ones are mainly products prices, industry competition, substitute and complementary products, distribution channels, industrial location, and government taxes among others. The internal factors are related mainly to the use of the industrial
Publicado em: 2008
-
12. Efeitos de políticas alternativas sobre a redistribuição de renda na economia brasileira / Effects of alternative policies on the income redistribution in the Brazilian economy
One of the serious problems in the Brazilian economy is its high degree of income inequality. For decades Brazil has been occupiyng a deplorable prominent position amongst the countries with the worst income distribution. The richest 1% and the poorest 50% of the population take hold of, virtually, the same amount of the total income generated in the country
Publicado em: 2008