Split Tax
Mostrando 1-2 de 2 artigos, teses e dissertações.
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1. 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
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2. ICMS - um imposto peculiar / Value Added Tax (ICMS)- An Unique Tax
The aim of this dissertation is analysing the ICMS implications on tender public procedure that has taken place since the middle of 1997. In view of that, the participation of private capital has provoked a new tax order, mainly concerning Value Added Tax - VAT (in Portuguese ICMS). The Value Added Tax is due on merchandise sales, as well as on intramunicipa
Publicado em: 2006