Tax Obligation
Mostrando 1-12 de 16 artigos, teses e dissertações.
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1. IMPACTO FINANCEIRO DA IMPLANTAÇÃO DO CAQI NO BRASIL
RESUMO: Desde a aprovação do Plano Nacional de Educação (PNE), a implantação do Custo Aluno-Qualidade Inicial (CAQi) tornou-se uma obrigação legal. Com o término da validade do Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação (Fundeb) em 2020, discutir sua revisão é debater a implanta
Educ. Soc.. Publicado em: 23/09/2019
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2. Tax offsetting: critical analyze to the restrictions imposed by the 3, of art. 74 of Federal Law n 9.430/1996 / Compensação tributária: análise crítica às limitações previstas no 3 do art. 74 da Lei Federal n 9.430/1996
The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purp
Publicado em: 2010
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3. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal
This paper aims to analyze the importance of international administrative cooperation as a mechanism to combat tax avoidance and tax evasion intemational, with emphasis on exchange of information. From the tax effects of globalization, develops the intemational tax planning develops the intemational tax planning as technique of tax economy. With the identifi
Publicado em: 2010
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4. Replacement tax by legal presumption: study of relevance to the system / Substituição tributária por pressuposto legal: estudo da pertinência ao sistema
The study is based on problems arising in the practical application of the tax substitution called "forward", especially in the operations and benefits subject to tax on transactions relating to the Goods and the Rendering of Interstate and Intermunicipal Transportation and Communication. The choice of the GST as a model for examining the application of the
Publicado em: 2010
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5. Aplicação dos princípios da razoabilidade e da proporcionalidade na jurisprudência tributária brasileira
Este estudo aborda o conceito, a origem e a evolução dos princípios da razoabilidade e da proporcionalidade, bem como suas possíveis diferenças e sua relação com determinadas garantias constitucionais. Analisa a importância destes princípios no exame da discricionariedade do legislador pelo Poder Judiciário. Verifica a aplicação dos princípios d
Publicado em: 2010
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6. Sanções tributárias e sanções políticas: temas que interessam ao direito tributário
The work herein presented is of interdisciplinary nature. It aims to study the Political Sanctions in Tax Law in the context of Brazilian Federal Constitution (1988), considering that they are one out of several tributary sanctions imposed by the Law in order to obligate a defaulter to pay taxes. Taking into account our objectives, we shall indeed follow way
Publicado em: 2010
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7. 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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8. A análise econômica do direito e a repetição do indébito tributário
The objective of this paper is the treatment of the Economical Analysis of the Law and the application of its conclusions to the Tax Law, especially to the subject of the repetition of the undue tax. The movement that is known as Law and Economics had origin with the papers "The Nature of the Firm" and "The Problem of Social", by R. Coase, main exponent of t
Publicado em: 2008
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9. Earmarked revenues after the Federal Constitution of 1988 Rigidity or flexibility? : the case of CIDE-Combustíveis / A vinculação de receita pós-Constituição Federal de 1988 - rigidez ou flexibilidade? : o caso da CIDE-combustíveis
After the Federal Constitution of 1988 and, especially, after the monetary stability brought about by Plano Real in 1994, a persistent increase in mandatory expenses has been noticed in Brazil, mainly in the social area. The growth of mandatory expenses, the high level of mandatory financial transfers, imposed by laws and the Constitution itself, the obligat
Publicado em: 2008
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10. A POLÃTICA NACIONAL DE RECURSOS HÃDRICOS E A ISENÃÃO DA COBRANÃA PELO USO DA ÃGUA NA BACIA DO RIO PARAÃBA DO SUL / NATIONAL POLICY FOR WATER RESOURCES AND THE EXEMPTION OF CHARGE FOR WATER USE IN THE BASIN OF THE PARAÃBA DO SUL RIVER
This dissertation had the objective of analyzing and visualizing a mechanism to allow a financial support for the rural land owners to take care of the environment, especially, of the water resources. Nature offers us environmental resources that have been explored in a devastating way, always triggered by profit. The water resources should be preserved, con
Publicado em: 2007
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11. ObrigaÃÃo tributÃria como obrigaÃÃo de fazer: conversibilidade parcial da imposiÃÃo pecuniÃria em deveres administrativos: uma revisÃo de paradigmas
Com a presente tese pretende se sustentar a possibilidade de conversÃo parcial da imposiÃÃo pecuniÃria, no Ãmbito tributÃrio, em obrigaÃÃes de fazer. O trabalho parte do pressuposto de que o tributo se destina a consecuÃÃo dos fins primordiais do Estado. Esses fins podem ser alcanÃados com a oferta de recursos monetÃrios ao tesouro pÃblico ou pe
Publicado em: 2006
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12. Acquired Law: from the constitutional interpretation to a politics interpretation by Supremo Tribunal Federal in the tax of retired people / Direito Adquirido: da interpretaÃÃo Constitucional a uma interpretaÃÃo PolÃtica pelo Supremo Tribunal Federal na taxaÃÃo dos inativos
The institute of acquired law, has aroused my interest since I was young, even as a student of Law in the Lawâs University of Recife. It became still more provoking when the juridical and political scene signed to a revolutionary change in its treatment. In this context, the desire of this scientific study does not finish in the defense of the acquired law
Publicado em: 2006