income tax
-
Business climate in the russian federation considering the relations between entreneurs and tax authorities
taxation builds financial relations between the state and legal entities or individuals. Acting as part of the economic policy of the state, an adequate tax system ensures the effectiveness of the main components of the economy, the development of entrepreneurial initiatives and meeting the basic needs of the country. The article examines the impact of the tax system on business climate,...
... 1. Introduction ... The tax system enables redistribution of the income of society and the state. It financially supports social programs of the state, balances budgets of different levels, and regulates various economic ... - Lula criticizes interest rates, blames them for unemployment
-
A situação dos enfermos excepcionados da Lei 7.713/88 na perspectiva do direito à saúde
... exception of the list of injuries provided for in Article 6, XIV, of Law 7.713 / 88, which establishes the exemption from taxation. Income Tax to individuals covered by this legal provision. Such exclusion of patients is justified, a priori, by the literal interpretation of the standard, ...
- Government mulls extending emergency aid
- Government prepares package to help airlines
-
O Arm's Length e os Preços de Transferência
... A teoria da fonte ( source income theory ), segu ndo R OQUE CARR AZZA, entende a renda como “o produto periódico de um a fonte permanente, capaz de subsistir ao ato de p ...
-
A tributação da inteligência artificial entre novos impostos e incentivos adicionais
... 93. OBERSON, Taxing Robots ?, cit., 252 segundo o qual “ Should a tax be levied on income attributable to robots’ activities, the issue of “double economic taxation” could anse. Indeed, in most cases, robots will be owned by ...
- Taxpayers lose billions with CARF’s tie-breaking vote reinstatement
-
La articulación de técnicas convencionales en los modelos de control tributario y su adecuación a los principios constitucionales: (una perspectiva desde el ordenamiento español)
En este trabajo se reflexiona, a partir del modelo de control adoptado por las Administraciones tributarias, acerca del recurso de las técnicas convencionales que pueden facilitar la resolución del conflicto de una manera más rápida que acudiendo a la vía jurisdiccional y la incidencia que tales técnicas tienen en el respeto a los principios constitucionales tributarios, que en algunas ocasiones...
... 13 Si bien BARR, JAMES & PREST habían puesto de maniiesto las ventajas e inconvenientes de este método ya en 1977 ( Self-assessment for Income tax, The Institute of Chartered Accountants and Institute Fiscal Studies, London) será al hilo de la discusión sobre la adopción del ... -
Existem bases tributárias dotadas de valor intrínseco? Uma reflexão político-filosófica sobre os fundamentos morais da tributação a partir dos escritos de Liam Murphy e Thomas Nagel
Neste artigo, são examinadas as principais teses de Murphy e Nagel sobre o fundamento político-moral do direito tributário. Sustenta-se, com os autores, que a distribuição de rendas realizada pelo mercado não pode ser tida como intrinsecamente justa, como supunham os teóricos da tradição liberal. Contrariamente aos autores, porém, entende-se que há bases de cálculo intrinsecamente justas, e que é
... EMERTON, Patrick; JAMES, Kathryn. The Justice of the Tax Base and the ... Case for Income Tax. In: BHANDARI, Monica (Org.). Philosophical Foundations of Tax Law ... Oxford: Oxford University Press, 2017. FLEISCHACKER, Samuel. A short ... -
The (in) viability of green tax reform in Brazil
The green tax reform would be a viable reform in Brazil? Faced with this question, this article discusses the elements on which it based environmental taxation, citing the ongoing experiences of other countries, and any criticism of such a reform model. From these parameters, the green tax reform is analyzed within the Brazilian context, considering essentially the considerable regressivity of...
... Thus, the adoption of a green tax reform allows the multiplication of sources of income, in view of the variation of environmental taxable facts that the tax authorities will be able to dispose of, which will always present, as an ... -
Zonas de processamento de exportação e a lei da Organização Mundial Do Comércio
... : “[i]ncome may be taxable under the tax laws of a country because of a nexus between that country and the activities that generated the income”, [whereas under the residence jurisdiction, a country] “may impose a tax on income because of a nexus between the country and the person earning ...
-
Relação entre book-tax differences e conservadorismo contábil: um estudo das companhias abertas de países da América Latina
O objetivo da presente pesquisa é verificar se existe relação entre o conservadorismo contábil e os tipos de book-tax differences (BTD). A amostra é composta por companhias abertas listadas em cinco países latino-americanos no período 2004 a 2013. A análise foi realizada com a modificação e a aplicação do modelo de Basu (1997). Pelos resultados deste estudo, compreende-se que a BTD, nos formatos...
... (temporary, permanent, and also at high values to the positive and negative format) provide information on the conservatism regarding taxable income and financial. It was identified that Latin America companies have less unconditional relationship between conservatism and BTD types, suggesting ... -
Liberalismo igualitário e estrutura do direito privado
Este artigo esboça a tese de que o Liberalismo Igualitário (LI) pode requerer certas características estruturais do Direito Privado (DP). Essas características se fariam necessárias para que instituições liberais igualitárias se mantenham sensíveis ao que Nagel (1991) designa como ponto de vista pessoal. Mesmo, portanto, que as liberdades básicas que o LI trata como prioritárias sejam...
... Sovereign virtue ... Cambridge: Belknap, 2000 ... KAPLOW, Louis; SHAVELL, Steven. Why the legal system is less efficient than the income tax in redistributing income. Journal of Legal Studies , [ S.l .], v. 23, n. 2, p. 667-681, 1994 ... LEWINSOHN-ZAMIR, Daphna. Redistribution ... -
Taxa de imposto efetiva nas empresas brasileiras: uma comparação entre as companhias abertas e fechadas
O objetivo desta pesquisa é investigar se há diferenças entre agressividade fiscal medida pela taxa de imposto efetiva (ETR) entre empresas de capital aberto e fechado no Brasil. A amostra é composta pelas 500 maiores empresas de capital aberto e 498 maiores empresas de capital fechado entre os anos de 2010 a 2015. Os resultados apontam que há diferença de ETR entre as empresas fechadas e as de...
... 1, p. 1-19, 2001.DOI: https://doi.org/10.2308/jata.2001.23.1.1 ... MILLS, Lillian; NEWBERRY, Kaye; TRAUTMAN, William. Trends in book-tax income and balance sheet differences. Tax Notes, v. 19, n. 8, p. 491-521, 2002. In: SSRN : https://ssrn.com/abstract=324268 ... MINNICK, Kristina; ... -
O cost sharing agreement e a cide nas remessas internacionais
... Revista Dialética de Direito Tributário , São Paulo, v. 130, p. 49, 2006. 18. OECD (2017), Model Tax Convention on Income and on Capital: Condensed Version 2017. Ed: OECD Publishing, Paris, https://doi.org/10.1787/mtc_cond-2017-en. Acesso em 13/06/2021. p. 37 e 271 ...
- First quarter is key for economy to 'change course,' Haddad says
-
Fundamental principles of environmental taxation
The paper deals with the study of the main legal principles that base environmental taxation, emphasizing the important technical and legal difficulties that the implementation of these financial instruments imply; As well as legal strategies to overcome them with the intention of establishing taxable means able to achieve its objectives, which are to produce positive effects on the environment,...
... progressivity in the Brazilian Constitution as a general principle of the tax system, but is expressly linked to the principles of reporting income tax (Article 153, §2, I); Rural property tax (Article 153, § 4) and; Tax on urban property (article 156, § 1, I) ... 17 The Constitutional ... -
MP 685 criminaliza qualquer forma de planejamento tributário lícito
MP 685 criminaliza qualquer forma de planejamento tributário lícito
... 87A, 2002 ... v SARS, Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No. 58 of 1962), 2005. SARS, Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No. 58 of 1962) ... -
CEPED
... Law (public corporations, government-controlled companies and economy regulation by the State), Tax Law (especially legal entities’ income tax), Economics (including company’s internal economy) and Accounting. Teaching was integrated, addressing the interconnection between legal ...
-
Reflexão tributária sobre a 'Fantasyland': o que viagens para a Flórida não contam
Rocha: Reflexão tributária: o que viagens à Flórida não contam
... [13] Dados em https://taxfoundation.org/us-federal-individual-income ... - Tax reform could increase cost of ITCMD in nine states
- Congress vows to vote tax overhaul this year
-
Redução do IRPJ e da CSLL como instrumento de acesso à saúde
... it must not be provided empirically, with no prohibition for medical societies in general, even if constituted as a simple society, to collect Income Tax and Social Contribution on o Proit based on the reduced percentages of 8% and 12%, respectively ... Keywords: Access to health. Hospital ...
-
Tax Advantages Of Brazilian Real Estate Investment Funds
... The FII is a flow-through entity not subject to the usual income and revenue taxes applicable to Brazilian companies. At the investor's level the gains obtained with the investment in a FII may be subject to income ...