Artigos científicos, teses e dissertações
Publicados nas melhores instituições de ensino

The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only ha...

The taxation is essential for the achievement of the financier-economic politics of the States, a time that is to leave of this activity that is collected good part of the resources to be used in such politics. On the other hand, the taxation also can be used as instrument of reg...

The dissertation aims to make a study of tax substitution in the ICMS. It starts with an analysis of the historical background to this duty in Brazil, considering that since the Constitution of 1934 significant alterations had occurred in the taxation structure of the country. Wh...

The present arises from the analysis of principles which rule the taxation on the real estate market aiming the possibility of identifying a legal system endowed with principles and self-values and also providing an outstanding study of its rules with relation to the other provis...

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This dissertation aims to analyse the constitutional principle which obligates all members of the Brazilian Federation to set most-favoured taxation regimes to micro and small enterprises in order to promote and protect their economic activities against predatory competition. To ...

Services has became very important in trade relations between the countries over the recent years, and playing an important role in the context of international trade. In this respect, taxation of international transactions with services has become a challenge for the taxing enti...

The work develops na Jurisprudence analisys of the norms that regulate the taxation on the foreign commerce in the Brazillian law. For in such a way, starts with important questinos of Philosophy and General Theory of the Jurisprudence, of Constitucional law, of Administrative La...

The dissertation consists in the development of a model to evaluate the welfare effects of monetary policy in an economy where the government faces some restriction to debt financing. The government, in the model, is able to finance its expenditures by issuing public debt or levy...

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Abstract An economic feasibility study must consider the uncertainties inherent to a mining project, whose risks must be quantified properly to enable accurate decision-making. Studies previously carried out through the Discounted Cash Flow (DCF) methodology in the project evalua...

Essa tese é constituída por três artigos: 'Tax Filing Choices for the Household', 'Optimal Tax for the Household: Collective and Unitary Approaches' e 'Vertical Differentiation and Heterogeneous Firms'....

This work has studied the procedure of altering Tributary Taxation shown on sections I , 11 and 111,article 145ofNational Tributary Code. The aim of dissertation has focused the considerations of competence to alter the Tributary Taxation, besides,the reasons of its revision (sec...

In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households consumption and wages as per ranges of total income. The study provides thereb...

The goal of this thesis is to analyze, from the perspective of Logical-Semantic Constructivism, all the tax norms incident on insurance, reinsurance and pension plans. We also went through the tax rules applicable to revenues and profits (or surplus) of the entities that are nece...

The purpose of this work is to describe the legal system of the taxation of the service provision in Brazil, identified from the texts of the positive law, so as to conclude if they are compatible with the legal rulings that provide the taxation, through the ISS, of the service p...

O processo administrativo tributário (federal, estadual, distrital e municipal) encontra-se submetido aos princípios de natureza constitucional, de natureza administrativa e de natureza processual administrativa. A inobservância dos referidos princípios implica nulidades (absolut...

RESUMO Este ensaio analisa o paradoxo constitucional brasileiro, de combinar expansão de direitos sociais com tributação regressiva, remetendo-o ao momento constituinte de 1987. O que esse momento revela é que a atual configuração regressiva do sistema tributário brasileiro, cuja...

This dissertation presents a general equilibrium model, with contingent service of sovereign debt, constructed to analyze the impacts of taxes on welfare. In this model, variations on the tax structure (originated from reforms) impact welfare directly, in the form of allocative d...

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The present work aims to study the progressive taxation on the Brazilian Statutory Law and it will be treated under the focus of the Brazilian Federal Constitution of 1988. The progressivity applied in taxes is an issue that demands the study of the Brazilian Constitutional Syste...