income tax
- The alternative is to charge more from the richest
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A isenção do imposto de renda sobre a distribuição de lucros e dividendos à luz do princípio constitucional da isonomia
O presente estudo tem como objeto de análise a isenção do imposto de renda sobre a distribuição de lucros e dividendos e sua compatibilidade com a Constituição Federal, especialmente com o princípio da isonomia. Analisou-se, ainda, se a referida norma possui alguma justificação com base em outra finalidade constitucional, à luz da teoria dos princípios e da proporcionalidade. Foi examinado o...
... DA ISONOMIA ... THE EXEMPTION FROM INCOME TAX ON THE DISTRIBUTION OF PROFITS AND DIVIDENDS IN THE LIGHT OF THE ... CONSTITUTIONAL PRINCIPLE OF EQUALITY ... Recebido: 06.06.2017 ... -
Baixar as contribuições sociais gera emprego? Lições de política a partir do caso colombiano
... al , 2010, p. 20) ... @@@2.3.2 Turkey ... In order to encourage investment and employment growth in low-income regions, the Turkish government adopted a series of incentives in 1998 in favour of resident companies, which included among others, reductions in ...
- Presidential candidates advocate new social welfare policy
- Companies speed up distribution of interest on equity
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Análise econômica da tributação
... Louis Kaplow e Steven Shavell: “Should legal rules favor the poor? Clarifying the role of legal rules and the income tax in redistributing income.” Journal of Legal Studies. University of Chicago, 2000. Nicholas L. Georgakopoulos : Principles and Methods of Law ...
- Private funds see net outflow of R$71bn
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Pressão fiscal enfrentada pelas entidades elétricas e minerárias do Peru durante o período 2010-2015
O objetivo principal da pesquisa é quantificar a pressão fiscal suportada pelas empresas elétricas e de mineração que operam no Peru, no período 2010-2015, de tal forma que a existência de diferenças entre os dois setores econômicos analisados possa ser avaliada. Para este propósito, é apresentada uma descrição do setor elétrico e de mineração, bem como a evolução e influência que exercem sobre o
... tax legal framework regulating the activities of the companies of the two sectors analyzed has been performed, in particular, with regard to Income Tax. The theoretical framework incorporates the main references related to the Effective Tax Rate (ETR), which is the indicator used in the research ... -
Controladoria como uma opção à sustentabilidade econômica nas organizações de Terceiro Setor: o caso de uma associação
A ideia de sustentabilidade para o Terceiro Setor, particularmente a sustentabilidade econômica, tem conduzido inflamadas discussões relacionadas aos propósitos dessas organizações. É nessa discussão que o presente trabalho se insere, sendo realizado com o objetivo de mostrar as mudanças ocorridas em uma organização após a adoção de procedimentos de controladoria. O objeto de estudo é uma associaç
... The study examines a workers association that, after adopting controlling techniques, achieved financial income, invoicing growth, and tax savings. These achievements lead to the conclusion that management based on the idea of economic sustainability helped the ... -
Imposto de renda e previdência privada: benefícios fiscais e tributação regressiva
Este trabalho avalia a eficiência dos benefícios fiscais de postergação do Imposto de Renda, presentes nos investimentos em PGBL, conciliados com a opção pelo regime de tributação regressiva, verificando se estes promovem melhor rentabilidade que investimentos livres da cobrança de IR, em especial os LCA’s/LCI’s. A metodologia adotada (ex-post-facto) calcula a rentabilidade líquida destes...
... Aceito: 03/11/2022 ... R C A ... Imposto de Renda e Previdência Privada: Benefícios Fiscais e Tributação Regressiva ... Income Tax and Private Pension: Tax Benefits and Regressive Taxation ... Emmanuel Marques Silva ... Instituto Federal do Espírito Santo (IFES) ... -
Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal.
... Diogo (2018) states that tax compliance occurs when taxpayers cumulatively submit, in due time their tax returns with the real value of earned income and expenses that is fiscally accepted and supported, and they pay the amount due by the end of the voluntary payment period and comply with their ...
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On demarcation problem between libertarianism and neoliberalism
I shall argue that it can be problematic to attempt to identify a significant difference between libertarianism and neoliberalism (economic liberalism). For, the division between the two is sometimes ambiguous. However, I will note that following criterion is the most important: "order-disinterested thinking" versus "order-oriented thinking." To understand this criterion, I shall present two...
... : one is to admit the law of condemnation of private property for public use and the other is to admit the law of redistribution of people’s income through a proportionate taxation ... However, she raises a question on the consequentialist way of thinking in neoliberalism and proposes an ... - Families brace for taxation of funds
- Taxpayers defeated in most Supreme Court rulings in 2023
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Impact of debt and taxes on earnings persistence of Portuguese SMEs.
... In the case of SMEs, income tax, analyzed together with debt, it has a significant negative effect on earnings persistence, in line with Hanlon (2005) and Blaylock et al ...
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Accessory tax obligations from the perspective of the fundamental duties theory
The fundamental duty fulfillment of contributing to public spending is essential for mobilizing the financial resources needed to implement fundamental rights by the State. And tax obligations named "accessories" play a major role in monitoring compliance of this fundamental duty. However, the institution of instrumental duties to be performed by taxpayers and third parties, in a progressive...
... The Income Tax, the main social contributions, the Tax (of States) on the Circulation of Goods and Services (ICMS), the Tax on Service of any Kind (ISS), among ... -
Impacts of the online Gambling Prohibition Policy - A Comparative Survey of Brazil versus the European Union
Online gambling is a form of gambling. Its direct ban or lack of regulation leads to loss of revenue. These are used to support the social functions of the state. In this research we analyse the estimates about the relevance of online gambling, taking as a reference the European Union where online gambling activity is allowed. These data are compared with estimates for Brazil that does not allow...
... According to “Viver Brasil” magazine (07/03/2015), the return of the casinos would encourage tourism, employment, income and would, to a large extent, prevent the relocation of Brazilian players to countries such as the United States, China, Portugal, Argentina, Peru ... -
O tributo e o desenvolvime nto sustentável
A política tributária sustentável é aquela que consegue aprovação no teste de benefícios líquidos (ambientais, sociais e econômicos). Para respeitar o sistema constitucional e os compromissos internacionais assumidos pelo país, é inadiável a incorporação definitiva do princípio da sustentabilidade no plano das relações tributárias, de maneira baseada em evidências. Mais do que nunca, além da...
... 62 Vide, a despeito de exagero sobre a crise do imposto de renda, Daniel Goldberg in The ... Death of the Income Tax. Oxford: Oxford University Press, 2013. 63 Vide, especialmente sobre IPI, ITR e CIDE, GVces. Incentivos Positivos e Programas de ... Relato ... - Haddad’s package is temporary solution, Marcos Mendes says
- Bolsonaro plans to raise value, expand reach of cash-transfer program
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Intertextuality among legal subsystems: the Brazilian tax experience on 'revenue', 'tax' and 'inputs
This paper deals with law "as a text" and, therefore, impossible to be detached from its context. It includes the definition of legal concepts, and how to establish criteria for the use of such concepts when conflicts occur among them. It presents the study of "intertextuality" as a facilitator of legal interpretation, establishing the textual and contextual boundaries of normative discourse in...
... This is why it is not any meaning that can be attributed to the words Federal Union, States, Municipalities, income, service, merchandise, tax, public employee and many other words. Otherwise, legal texts would not be worth anything ... It is up to law to ... -
Plano base erosion and profit shifting: falhas em relação aos interesses dos países em desenvolvimento
O presente estudo busca analisar a maior exposição dos países em desen- volvimento às estratégias de planejamento tributário agressivo e as falhas do Plano Base Erosion and Profit Shifting (BEPS) em atender aos interes- ses desses países. Para isso, serão analisadas, inicialmente, as principais estratégias de planejamento tributário agressivo utilizadas por empresas multinacionais com o objetivo...
... Acesso em: 12 ago. 2020. 20 ,ELG 7$; )281'$7,21 Corporate Income tax rates in Europe. Abril de 2020. Disponível em: https://taxfoundation.org/2020-corporate-tax-rates-in-europe/ ... Acesso em: 13 ago. 2020. 21 ... -
Basic income as product of the pandemic
Officials of the Economy and Citizenship ministries were tasked with shaping a basic income program meant to replace structurally the emergency aid created during the pandemic. The goal is to make the money reach about 50 million people who are in th...
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Elisão fiscal e valor da firma: evidências do Brasil
This paper investigates the relation between corporate tax avoidance and firm value in Brazil. Although one might expect that tax avoidance activities result in shareholder value generation, alternative theories suggest this is not always the case; implicit agency costs have been recently detected by the literature, may exceed the tax saving benefits, causing shareholder value destruction instead.
... management practice, to the extent that it results in wealth transference from the state to the shareholders, through an increasing net income by the actual taxes amount saved ... However, the tax planning practice adoptions are a controversial practice. The broad scope of the term means ...