National Tax System
Mostrando 1-12 de 43 artigos, teses e dissertações.
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1. The tax avoidance like a fundamental right of the taxpayer. / A Elisão tributária como direito fundamental do contribuinte.
The present assignment has for objective the analysis of the systemic compatibility and the constitutionality of the only paragraph of the article 116 of the National Tax Code, introduced by the Supplement Law n 104 of 2001, as general anti-avoidance rule in the Brazilian tax constitutional system. With a bibliographic analysis is approached a building of th
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 14/03/2011
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2. Interpretação e aplicação do direito tributário: fundamentos jurídicos da decisão
The main purpose of the present term paper is to provide a framework for a theory of the legally valid tax decision that assures the unity and consistency of the national tax system, based upon an analysis of interpretation, application and implementation of Tax Law. Positive law is understood to be a set of legal norms that exist within an historical contex
Publicado em: 2010
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3. A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior
This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III o
Publicado em: 2010
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4. Responsabilidade tributária dos sócios e dirigentes de pessoas jurídicas
This work aims at a scientific approach towards the scope and framing of sections 134 and 135 of the Brazilian Tax Code, as well as the other rules related to the limits of fiscal responsibility to partners and executive officers of legal entities, a very relevant subject in the relations between the tax authority and taxpayers. This topic is very important,
Publicado em: 2010
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5. THE FISCAL REGIME IMPACT ON SUBSALT RESERVES DEVELOPMENT / O IMPACTO DO MARCO REGULATÓRIO SOBRE O DESENVOLVIMENTO DAS RESERVAS DO PRÉ-SAL
The adoption of tax systems in different industries has been a discussion subject in academic circles for several years. Although a conclusion hasn¿t been reached yet about which system is more efficient, there is a consensus that tax systems should be neutral. In other words, the level of investment and the economic activity shouldn¿t be affected by its a
Publicado em: 2010
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6. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
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7. Tributos, tribunos, tribunais e policies: uma análise sistêmica da participação estratégica dos tributos nas políticas públicas
This research proposal deals with the analysis of the strategical participation of taxes on policies, adopting as theoretical basis the Systemic Theory developed by Niklas Luhmann, in order to identify how and under which measures this participation occurs. Therefore, well highlight elements and categories of the systemic theory related to the three subsyste
Publicado em: 2010
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8. Gestão financeira de fundos de pensão / Financial management of pension funds
The Brazilian Pension System is composed of three regimens: the General Social Security System (RGPS), the Proper Security System of the Civil Servant (RPPS) and the Supplementary Security System (RPC), operated by open and closed security entities (EFPC and EAPC). The focus of this study is the Financial Management of Closed Entities of Supplementary Securi
Publicado em: 2009
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9. A política de desenvolvimento da biotecnologia no Brasil e o papel estratégico dos parques tecnológicos para o progresso da bioindústria / The biotechnology development policy in Brazil and the strategic role of technology parks for the progress of bioindustry
This paper will examine the Biotechnology Development Policy in the Brazilian and some major foreign legal systems in order to prove controversial issues, and that, on account of the progress of scientific research in the bioindustry, the law has not yet come to situations experienced in the legal world. The research will also show that the problem of practi
Publicado em: 2009
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10. 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
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11. O princípio do não-confisco no subsistema tributário nacional / The principle of non-seizure in the national tax subsystem
This present thesis studies the complex theme related to the principle of non-seizure in the tax law subsystem which, in spite of being of unquestionable basic nature, does not present well defined limits in national law and presents opportunity for unending doubts related to the spreading of its effects, its scope and limits. In order to achieve the objecti
Publicado em: 2008
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12. Imposto sobre a renda das pessoas jurídicas: sistemas e normas
The concept of income - concepts legal, constitutional and economic - for the incidence of income tax of companies is seen in the context of national legal system and standards included in it. We talk to the period of time needed to the income is declared received, and about the constitutional imperative that the legislature must comply with the institution
Publicado em: 2008