Tax Capacity
Mostrando 1-12 de 51 artigos, teses e dissertações.
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1. Imposto de renda da pessoa física, isonomia e capacidade econômica: analisando o atributo da generalidade
Resumo O corrente artigo tem por objetivo geral demonstrar o baixo grau de concretização dos princípios da igualdade fiscal e da capacidade econômica no cenário nacional atual, no que se refere ao imposto de renda da pessoa física (IRPF). Para tanto, serão examinadas as características deste imposto, abordando os atributos da universalidade, da progr
Rev. Investig. Const.. Publicado em: 15/04/2019
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2. Perspectiva da seletividade do IPTU em razão da função socioambiental
The scope of the work is to demonstrate that the current constitutional text already provides sufficient tools for the Imposto Predial e Territorial Urbano (Urban Property and Land Tax) to also be used in an extra tax purposes due to its social-environmental role.In the first place, because the tax already brings within its own structure characteristics that
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/02/2012
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3. 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
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4. Direitos fundamentais e o não-confisco tributário
This research analyzes some relation among the principle of bar the tax with confiscation effect and the fundamental rights. The theoretic base is the semantic-logic constructivism, with influence from the constitutional concretion. With the distinction between normative text (provision) and norm (interpretation), using the deontic logic to comprehensive the
Publicado em: 2009
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5. Uma análise do processo de expansão do ensino superior no Brasil : impacto em Sergipe (19952005)
This his study objectives to describe the distribution of the education in the Brazilian population (particularly in Sergipe), shows its evolution throughout the time and contributes for the comprehention of its importance for the performance of the Brazilian worker in the labor market, that is, verifies if the expansion occurred in recent years in the sergi
Publicado em: 2009
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6. Diversidade GenÃtica Populacional nas espÃcies pioneiras Cyperus ligularis L. C. oduratus L. (Cyperaceae) e Miconia prasina (Sw.) dc. (Melastomataceae) ocorrentes em remanescentes da Floresta AtlÃntica de Pernambuco detectada pelos marcadores moleculares DAF e ISSR
The Atlantic Forests have suffered continuous reductions resulting in urgent need of new strategies for its preservation and for the understanding of the fragmentation consequences, especially aiming its preservation. Regarding this scenario, the plant families Cyperaceae and Melastomataceae play an important role, due to its function as pioneers and forest
Publicado em: 2009
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7. 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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8. Progressividade do imposto de renda como instrumento de redução das desigualdades sociais e regionais
This work aims to perform an analysis of the constitutionality of the current Income Taxs progressive rates, and to contribute to the evaluation of the progressive rates as an instrument to reduce Brazilians social and regional inequalities. In this sense, initially, one performs an analysis of the Income Tax progressive rates, as from the Brazilian constitu
Publicado em: 2008
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9. As transferências intergovernamentais e o esforço tributário municipal:uma análise do fundo de participação dos municípios (FPM)
In the study of the Public Finance, the theme of fiscal federalism became more relevant due to the increasing complexity of the political organizations and to the growing ways of governments financing. This dissertation approaches the intergovernmental fiscal transfers, considered one of main ways to matching antagonistic interests of the subnational governm
Publicado em: 2008
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10. Aristóteles e a justiça tributária contemporânea
O interesse da investigação é operar a construção de referencial para interpretar o discurso argumentador que pretende sustentar a legitimidade do sistema tributário nacional. Desta forma, acredita-se que, destacados os termos convencedores, fica viabilizado o entendimento do processo de convencimento. Na forma de ensaio, o procedimento objetiva compar
Publicado em: 2008
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11. A seletividade como instrumento concretizador da justiça fiscal no âmbito do ICMS
The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishm
Publicado em: 2007
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12. Principles and the construction of the rule of tax law / Os princípios e a construção da norma jurídica tributária
This study aims at examining the role principles play in the activity of the interpreter of the rule of law construction (especially the matrix-rule of tax incidence, RMIT) within the limits of Brazillian Laws Democratic State, instituted by a steering and social Constitution whose principles establish a commitment to eradicate poverty and minimize social in
Publicado em: 2007