innovation tax
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Referências
... 1986 ... UM NOVO IVA? ... OS TRIBUTOS SOBRE O CONSUMO E A ECONOMIA DIGITAL ... BENKLER, Yochai. Law, Innovation, and Collaboration in Networked Economy and Society. Annual Review of Law and Social Science ... EUA, vol. 13, p. 231-250. 2017 ... _____ The ...
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The (In)Efficiency of Emerging and Developed Markets: An Analysis from Fractal Theory
The objective of this article is to study the behavior of the stock markets in emerging countries (BRICS) and developed countries (USA, England, Germany, and Japan), aiming to identify the evolution of their degree of efficiency between June 2007 and July 2021 based on the hypothesis of fractal markets. Using the Hurst exponent, the fractal dimension, and
... https://doi.org/10.1016/j.jbusvent.2013.06.005 ... Mollick, E., & Robb, A. (2016). Democratizing innovation and capital access. California Management Review , 58 (2), 72-87. https://doi.org/10.1525/cmr.2016.58.2.7 ... Moritz, A., Block, J., & Lutz, ... -
The influence of the specifics of small businesses on innovation: A multiple case study of the Brazilian metal-mechanical industry.
1. Introduction Several authors (Raymond and St-Pierre, 2010; Gibson and Naquin, 2011; Sener and Saridogan, 2011; Soriano and Peris-Ortiz, 2011; Ganther and Hecker, 2012; Casanueva et al., 2013) have pointed to innovation as a strategic key factor i...
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Submission Of Information Regarding The Lei Do Bem Will Be Sent Until July 31
... activities by Brazilian companies. To this purpose, tax incentives ... are offered related to amounts directed to innovation and increased ... technical-productive capacity. The aim is to encourage companies to ... invest in the riskiest phase of research development, the ...
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Tax Compliance in the wild: Critical review of nudging and proposition of an integrative framework
Context. There is an inflation of behavioral frameworks applied to social problems, such as tax dodging. There has been also a surge in the creation of the so-called nudge units throughout the world, following the success of the pioneer units in USA and UK. Meanwhile, there has been criticism directed at aspects such as ‘psychologism,’ paternalism, and short-termism associated with nudge...
... (2016). Applying behavioral insights: Simple ways to improve health outcomes. World Innovation Summit for Health. https://www.bi.team/publications/ applying-behavioural-insights-simple-ways-to-improve-health-outcomes/ ... Hare, A. J., Patel, ... -
Possibility Of Prepayment Of Infrastructure Debentures
... 431/2011, aiming to promote investments in infrastructure area and areas of intensive economic productions in researches, development and innovation, considered as high-priorities by the Brazilian Federal Government. These debt instruments provide tax benefits to the investors, since individual ...
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Markets need not be Perfect: Competition Policy and Market Structure Analysis in the Global South/ Mercados nao tem que ser perfeitos: politica da concorrencia e analise de estrutura de Mercado no Sul global.
... An alternative is then proposed where dynamic efficiency, innovation and growth replace the static ideal of allocative efficiency. Under this proposed alternative, the markets necessary to realize these goals are now ...
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Concursos - Universidade Estadual de Campinas
... H. (2020). Institutions ... and industrial policy in Brazil after two decades: have we built ... the needed institutions? Economics of Innovation and New ... Technology, 1-15 ... Bibliografia complementar ... NASSIF, A.; BRESSER-PEREIRA, L.C.; FEIJÓ, C. 2018. The case ... for ...
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Costo de Capital cuando dividendos son Deducible
Tax savings and the discount rate we use to calculate their value are involved in the calculation of cost of capital. Based on previous findings, we derive a general approach to cash flow valuation that take into account any kind of tax shields related to the financing decision of a firm and any date when they are earned. They can be used to introduce any type of externality that creates value...
... Instead, we solve our set of equations for the different assumptions that are standard in the literature. Because our innovation is the equity tax shield, we also use those assumptions to produce the explicit expressions of our model. In section 3 we show that our assumptions ... -
The transition to an innovative economy as a strategic imperative
This paper discusses innovation as the key to economic growth, an assessment of the innovation sphere, and justified way innovative activities of economic subjects. The experience of industrialized countries shows conclusively that sustained economic growth in modern conditions is not the result of primitive production capacity factors, but their improvement and development on the basis of...
... Ravil M. Nurtdinov 1 ... Albert R. Nurtdinov 2 ... Niyaz K. Gabdrakhmanov 3 Abstract: This paper discusses innovation as the key to economic growth, an assessment of the innovation sphere, and justified way innovative activities of economic subjects. The experience ... -
Brazil's Economic Growth May Be Aided By Increased Understanding Of IP Protection
... , Brazil adopted a new legislation called the Lei do Bem, a law that established tax breaks for legal entities that develop technological innovation inside national borders. The legislation was designed to benefit companies, universities and research institutes to maximize the results in R&D. ...
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Tributação dos negócios digitais: desafios e perspectivas
... CHUI, Michael. BROWN, Brad. Big Data: The New Frontier for Innovation, Competition and Productivity, Mc Kinsey Global Institute, 2011 ... 6. ZUBOFF, Shoshana. A era do capitalismo de vigilância ... São Paulo: ...
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Suzhou industrial park and its role in the belt and road initiative: the great stone industrial park in Belarus.
... among different countries, the PRC has been one of the last successful countries not only to boost its economy but also to establish an innovation system that allows it to reach and even lead technologies independently ... Since 1978, a series of state-controlled reforms in the areas of ...
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Custo de capital quando os dividendos sao dedutiveis.
... Instead, we solve our set of equations for the different assumptions that are standard in the literature. Because our innovation is the equity tax shield, we also use those assumptions to produce the explicit expressions of our model. In section 3 we show that our assumptions ...
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Communicational Theory of Law and tax computerization
This work intends to show that computerized processes used by the Brazilian tax authorities may, and must, be analyzed in light of Communicational Theory of Law, since messages are poured in texts and their linguistic approach surely has to be the appropriate. And to test the applicability of this theory in terms of tax computerization, we opted for the Nota Fiscal Eletrônica system, real...
... This procedure contained in the NF-e legislation, except better judgment, establishes an important innovation in the field of taxation, as the passive taxpayer, in advance, “scientific” the active subject of the operation occurrence of merchandise’s ... -
O novo marco legal da inovação e as peculiaridades e controvérsias jurídicas relacionadas à ampliação do conceito de Instituição Científica, Tecnológica e de Inovação (ICT)
... I NSTITUIÇÃO C IENTÍFICA , T ECNOLÓGICA E DE ... I NOVAÇÃO (ICT) ... THE NEW LEGAL FRAMEWORK OF INNOVATION AND THE PECULIARITIES AND LEGAL CONTROVERSIES REGARDING THE EXPANSION OF THE CONCEPT ... OF A SCIENTIFIC INSTITUTION OF TECHNOLOGY AND INNOVATION ...
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A proposta europeia de regulação da inteligência artificial
On 21 April 2021, the European Commission published its proposal for regulating AI (Artificial Intelligence Act - AIA. It is a pioneering legislative proposal that will undoubtedly influence other countries to follow the same path. This study aims to highlight the fundamental characteristics of the AIA to enable an overview and optimize aspects of the law. We used the descriptive exploratory...
... Authority should pay close to the timing of regulation because if the technology is regulated too early, there is a risk of inhibiting innovation. On the other hand, it could cause serious harm to the population if it is too late. The deadline for formulating standards in today’s regulatory ... -
Bibliografia
... p. 15‑39 ... Bibliografia 117 ... LEJEUNE, Ine; CLAESSENS, Sophie. The future of VAT in a digital global economy: innovation versus taxation. In: LANG, Michael; LEJEUNE, Ine. (Eds.). VAT/GST in a Global Digital Economy. Alphen aan den Rijn, Netherlands: Kluwer Law ...
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Tax Compliance in the Wild: Critical Review of Nudging and Proposition of an Integrative Framework.
... (2016). Applying behavioral insights: Simple ways to improve health outcomes. World Innovation Summit for Health. https://www.bi.team/publications/applying-behavioural-insights-simple-ways-to-improve-health-outcomes/ ... Hare, A. J., Patel, M ...
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Infrastructure Financing: New Options And Incentives For Financing In Brazil
... investment in sectors with the greatest impact on productivity, ... such as infrastructure, innovation, and technology. This advance is ... also influenced by government incentives, the reduction of interest ... rates on specific credit lines, and the ...
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The Moderating Role of Firm's Level of Participation in a Cluster in the Relation between Absorptive Capacity and Sustainability Practices
Objective: this study aimed to analyze the moderating role of the firm's participation level in a cluster in the relation between absorptive capacity and economic, social, and environmental sustainability practices. Methods: data were collected through a survey applied to 417 small and medium-sized firms participating in clusters. Results: results indicate that the absorptive capacity influences...
... In addition, firms with a higher level of participation in a cluster are more likely to grow, establish partnerships, carry out innovation, and increase productivity ... Keywords : sustainability practices; level of participation in a cluster; absorptive capacity; structural equation ... -
Introdução
... Digital prosperity: understanding the economic bene‑ fits of the information technology revolution. Information, Technology and Innovation Foundation, Washington, mar. 2007. Disponível em: https://ssrn.com/abstract =1004516orhttp://dx.doi. org/10.2139/ssrn.1004516. Veja também: OECD ...
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Tributação da Energia no Brasil: necessidade de uma preocupação constitucional extrafiscal e ambiental
O objetivo deste estudo é examinar como é e como poderia ser tratada a tributação da energia com vistas à proteção ambiental pela extrafiscalidade. A arrecadação é fundamental, mas em Estados Democráticos modernos, a tributação constitucional já se volta para aspectos ambientais, algo que não ocorre no Brasil. O método que se utilizou partiu da Constituição e dedutivamente, em razão da própria...
... Em versão espanhola, La Economía del bienestar ( 1946) ... 6 Taxation, Innovation and the Environment. (OCDE, 2010, p. 22) ... Seqüência (Florianópolis), n. 68, p. 159-187, jun. 2014 165 ... Tributação da Energia no ... -
Setor não lucrativo, comunidade e welfare state liberal sob o crivo comunitarista
O artigo analisa a relação entre o setor não lucrativo, comunidade e welfare state liberal nos Estados Unidos, sob a ótica comunitarista. O texto apresenta um breve delineamento histórico do associativismo e da tradição filantrópica, evidencia os vínculos entre as organizações não lucrativas e o Estado na constituição do welfare state liberal, elenca aspectos da legislação norte-americana...
... New York: Simon and Schuster, 2000 ... RAMDAS, Kavita. Philanthrocapitalism is not social change philanthropy. Standford Social Innovation Review , 15/12/2015 ... SALAMON, Lester. America’s nonprofit sector: a primer. New Yourk: Foundation Center, 2012 ... -
Duopoly innovation with monopoly debater.
1 Introduction Modigliani and Miller's (1958) study has a profound influence on corporate finance theory and industrial organization theory, because the M-M theory isolates the interaction between capital market and product market by stating that c...