Development of the economic situation in recent years raises number of issues, including defining what are the factors of this development and whether it is possible to affect them. This thesis deals with the demographic factors of economic growth; those are factors associated with general population and factors which may have an impact on the country's economy. The main aim of this work is to precisely identify the demographic factor and analyze their development in the Czech Republic since the early 1990s to the present days. Furthermore, the economic development is analyzed along with the indicators of economic activity in sorting by various demographic factors. Special attention is given to the status of working foreigners within the labor market. To emphasize the specifics of the development of the various sectors of national economy the construction industry was selected as a case example. The analysis of the employment in the construction industry was conducted in regard to demographic and economic indicators. To illustrate the results of the analysis column, line and pie charts were used in addition to the figures in the tables.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-09T21:03:18Z No. of bitstreams: 1 Flavio Shimabukuro.pdf: 1044043 bytes, checksum: d8e2bdb98af04379d088a3128296ed43 (MD5) / Made available in DSpace on 2016-05-09T21:03:18Z (GMT). No. of bitstreams: 1 Flavio Shimabukuro.pdf: 1044043 bytes, checksum: d8e2bdb98af04379d088a3128296ed43 (MD5) Previous issue date: 2015-12-15 / This dissertation discusses the interface between state, society and market. Through the concerted administrative activity the State establishes a permanent dialogue with society and the business activity in Brazil, providing a scenario guided by the search for consensual between the public and private sectors. This synergistic process, dialogic stems from the democratic rule of law. Thus, we sought a better understanding of the relationship between the model of state and business activity in our country. Through the contemporary design of Association, it was intended to recognize the legal instruments that give prestige to the consensus, that is, negotiation / cooperation between the public (when performing control and intervention in the economic order) and private (when performance partner in charge of economic activity); and good governance for achieving legitimate fundamental political decisions. In this context, it is concluded that business should be of social responsibility and the administrative activity of maximum efficiency, to promote sustainable economic development and social justice. The work presented is developed in adherence to the line of research "Justiça e o Paradigma da Eficiência" do Programa de Mestrado em Direito na UNINOVE - Universidade Nove de Julho, cuja área de concentração é "Justiça, Empresa e Sustentabilidade". / A presente dissertação discorre sobre a interface entre Estado, sociedade e Mercado. Por meio da atividade administrativa concertada o Estado estabelece o diálogo permanente com a sociedade e a atividade empresarial no Brasil, propiciando um cenário pautado pela busca da consensualidade entre o público e o privado. Este processo sinérgico, dialógico decorre do Estado Democrático de Direito. Com isso, buscou-se uma melhor compreensão sobre a relação entre o modelo de Estado e a atividade empresarial em nosso país. Por meio da concepção contemporânea de Pacto Social, pretendeu-se reconhecer os instrumentos jurídicos que prestigiam o consenso, ou seja, a negociação/cooperação entre os setores público (quando da realização de controle e intervenção na ordem econômica) e privado (quando do desempenho de atividade econômica sócio responsável); e a boa governança para consecução de decisões políticas fundamentais legítimas. Dentro deste contexto, conclui-se que a atividade empresarial deverá revestir-se de responsabilidade social e a atividade administrativa da máxima eficiência, visando promover o desenvolvimento econômico sustentável e promoção da justiça social. O trabalho apresentado é desenvolvido em adesão à linha de pesquisa "Justiça e o Paradigma da Eficiência" do Programa de Mestrado em Direito na UNINOVE - Universidade Nove de Julho, cuja área de concentração é "Justiça, Empresa e Sustentabilidade".

В современных условиях значение налогового планирования всё больше возрастает, это определяется следующими моментами: для организаций является весьма тяжёлым бременем соблюдать и выполнять налоговые обязательства, а также оно сталкивается с такой сложностью, как налоговое законодательство, которое характеризуется неустойчивым положением. Необходимость налогового управления определяется в законодательстве по налогообложению, которое предусматривает разнообразные режимы в зависимости от ситуации, и допускает применять разные способы для определения такого элемента налоговой системы, как налоговая база, а также предполагает применение льгот. Помимо этого, у государства присутствует интерес в предоставлении бенефиций в целях стимулирования какого-либо сектора экономики, социального или экономического развития страны в части спланированной налоговой политики. В ходе написания магистерской диссертации был предложен новый принцип налогового планирования, заключающийся в дифференциации налога на прибыль в зависимости от видов экономической деятельности предприятий. А также предложена методика формирования налога на прибыль в зависимости от видов экономической деятельности предприятий согласно разработанному принципу. / In modern conditions, the importance of tax planning is increasing, it is determined by the following points: for organizations is a very heavy burden to comply with and fulfill tax obligations, and it is faced with such complexity as tax legislation, which is characterized by an unstable situation. The need for tax administration is defined in tax legislation, which provides for a variety of regimes depending on the situation, and allows for different ways to determine such an element of the tax system as the tax base, and also involves the use of benefits. In addition, the state has an interest in providing benefits in order to stimulate any sector of the economy, social or economic development of the country in terms of the planned tax policy. During the writing of the master's thesis was proposed a new principle of tax planning, which consists in the differentiation of income tax depending on the types of economic activity of enterprises. And also the technique of formation of the income tax depending on types of economic activity of the enterprises according to the developed principle is offered.

[ES] En los últimos años, se ha vuelto a considerar a la industria como un factor clave del impulso de la economía nacional y de la competitividad de los territorios. Esta apuesta por la reindustrialización supone un reto también de índole territorial que la investigación urbanística y las administraciones deben poder asumir y saber afrontar. Esto nos obliga a mirar hacia el espacio en el que se han desarrollado tradicionalmente las actividades económicas: los polígonos industriales. Unos lugares que han ido evolucionando a lo largo del tiempo hacia nuevas Áreas de Actividad Económica (AAE), en las que no sólo se desarrollan procesos productivos y una creciente actividad logística, sino que también han ido albergando actividades terciarias y empresariales. Sin embargo, la insuficiente planificación territorial de estas áreas ha configurado un tejido urbano escasamente planificado, con asentamientos que no siguen unos criterios mínimos de ordenación y equilibrio territorial. La gran cantidad de suelo industrial, su estado de obsolescencia y abandono en muchos casos no hacen más que poner de manifiesto la necesidad de modelos de transformación ágiles y ambiciosos. La evolución de la actividad económica y sus retos actuales requieren desde la Urbanística una reflexión profunda, considerando nuevos compromisos ambientales y desde perspectivas más amplias, de escala metropolitana. Esta investigación plantea la necesidad de abordar un estudio sobre la situación actual del suelo destinado a actividades económicas, asumiendo que es parte importante de la complejidad de una ciudad y de su territorio. Analizar la situación actual de las AAE del Área Metropolitana de Valencia nos va a permitir detectar y reconocer cuestiones que pueden llegar a ser determinantes para comprender su propia especificidad y potencialidades. Y también nos va a permitir comprender aspectos generales sobre los temas tratados, con el objetivo de avanzar en la búsqueda de visiones renovadas desde la disciplina urbanística para acometer la regeneración de estas áreas. / [CA] En els últims anys, s'ha tornat a considerar a la indústria com un factor clau de l'impuls de l'economia nacional i de la competitivitat dels territoris. Esta aposta per la reindustrialització suposa un repte també d'índole territorial que la investigació urbanística i les administracions han de poder assumir i saber afrontar. Això ens obliga a mirar cap a l'espai en el qual s'han desenvolupat tradicionalment les activitats econòmiques: els polígons industrials. Uns llocs que han anat evolucionant al llarg del temps cap a noves Àrees d'Activitat Econòmica (AAE), en les quals no sols es desenvolupen processos productius i una creixent activitat logística, sinó que també han anat albergant activitats terciàries i empresarials. No obstant això, la insuficient planificació territorial d'estes àrees ha configurat un teixit urbà escassament planificat, amb assentaments que no seguixen uns criteris mínims d'ordenació i equilibri territorial. La gran quantitat de sòl industrial, el seu estat d'obsolescència i el seu abandó en molts casos no fan més que posar de manifest la necessitat de models de transformació àgils i ambiciosos. L'evolució de l'activitat econòmica i els seus reptes actuals requerixen des de la Urbanística una reflexió profunda, considerant nous compromisos ambientals i des de perspectives més àmplies, d'escala metropolitana. Esta investigació planteja la necessitat d'abordar un estudi sobre la situació actual del sòl destinat a activitats econòmiques, assumint que és part important de la complexitat d'una ciutat i del seu territori. Analitzar la situació actual de les AAE de l'Àrea Metropolitana de València ens permetrà detectar i reconéixer qüestions que poden arribar a ser determinants per a comprendre la seua pròpia especificitat i potencialitats. I també ens permetrà comprendre aspectes generals sobre els temes tractats, amb l'objectiu d'avançar en la cerca de visions renovades des de la disciplina urbanística per a afrontarla regeneració d'estes àrees. / [EN] In recent years, industry has once again been considered a key factor in driving the national economy and territorial competitiveness. This commitment to reindustrialisation is also a territorial challenge that urban planning and public administrations must be able to take on and be able to deal with. This forces us to look at the spaces where economic activities have traditionally taken place: industrial estates. Areas that have evolved over time into new Areas of Economic Activity (AEA), in which not only productive processes and growing logistical activity take place, but also tertiary and business activities. However, the insufficient territorial planning of these areas has led to a poorly planned urban fabric, with settlements that do not meet the minimum standards of territorial balance and planning. The large quantity of industrial land, and in many cases, its state of obsolescence and abandonment clearly demonstrate the need for transformation models that are agile and ambitious. The evolution of economic activity and its current challenges require an in-depth reflection from the urban planning discipline, considering new environmental commitments and broader perspectives from a metropolitan scale. This research proposes the need to undertake a study on the current state of land allocated for economic activities, on the assumption that it plays an important role in the complexity of a city and its territory. Analysing the current state of AEA in the Metropolitan Area of Valencia will allow us to detect and recognise issues that may be decisive in understanding their own specificity and potential. And it will also allow us to understand general aspects of the issues dealt with, with the aim of advancing the search for renewed visions of urban planning to undertake the regeneration of these areas. / Gascón Hernández, AM. (2024). Las áreas de actividad económica ante los nuevos retos territoriales. Revisión y cambio en las estrategias de intervención [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/205223

Made available in DSpace on 2016-03-15T19:33:49Z (GMT). No. of bitstreams: 1 Wagner Serpa Junior.pdf: 749353 bytes, checksum: 6f3256a4644565c39acbca7f14e25325 (MD5) Previous issue date: 2011-02-08 / This work deals with the principle of protection of legitimate expectations on tax matters and modulation effects of the ruling. At first, we made an approach about the relationship between state and society, exploring the formation of the confidence. Further, we studied the relationship of taxation and pointed the need to protect the citizen, as a taxpayer, in spite of acts emanating from the state. We explain the concept of confidence, whose protection is moving up to the level of principle, discussing their relationship with other principles and including other sciences such as accounting and economics. We also developed the need to use the balance (proportionality and reasonableness) on the relationship between principles. Later, we move to analysis of the principle of protection of confidence in Brazil, especially by the judiciary and particularly in the sphere of taxation. From this point, we started thinking about the meaning and scope of expression jurisprudence, explaining that there are situations where its modification is necessary or even inevitable, necessitating the analysis of their effects in relation to citizens, even when it comes of tax matters. In addition, we seek plea in modulating effects of the judicial decision to justify the protection of legitimate expectations of taxpayers. Finally, we analyze some cases tried in both the administrative and the judicial tax, than we could conclude by the need to safeguard the citizen's right not to be surprised by the abrupt change of jurisprudence, to the extent that there are effective tools to prevent this violation of a constitutionally protected right to life. / O presente trabalho trata do princípio da proteção à confiança legítima em matéria tributária e a modulação de efeitos da decisão judicial. Em um primeiro momento, fizemos uma abordagem a respeito da relação entre o Estado e a sociedade, explorando a formação da relação de confiança. Na sequência, estudamos a relação tributária e apontamos a necessidade de proteção do cidadão, na qualidade de contribuinte, em face dos atos emanados do Estado. Explicitamos o conceito de confiança, cuja proteção é galgada ao nível de princípio, discorrendo sobre sua relação com outros princípios e inclusive outras ciências, tais como a contabilidade e a economia. Também desenvolvemos a necessidade do uso da ponderação (proporcionalidade e razoabilidade) na relação entre princípios. Posteriormente, avançamos para análise da aplicação do princípio da proteção à confiança no Brasil, especialmente pelo Poder Judiciário e particularmente no âmbito tributário. A partir desse ponto, iniciamos a reflexão a respeito do significado e da abrangência da expressão jurisprudência, esclarecendo que há situações em que sua modificação se torna necessária ou mesmo inevitável, tornando necessária a análise de seus efeitos em relação aos cidadãos, inclusive quando se trata de matéria tributária. Ademais, buscamos fundamento na modulação de efeitos da decisão judicial para justificar a proteção da expectativa legítima dos contribuintes. Ao final, são analisados alguns casos julgados tanto na esfera judicial quanto administrativa tributária, do que pudemos concluir pela necessidade de se resguardar o direito do cidadão de não ser surpreendido abruptamente pela mudança jurisprudencial, na medida em que há instrumentos eficazes para evitar essa violação a um bem da vida constitucionalmente protegido.

La transparence, à travers ses multiples applications par le juge européen, est érigée en principe général du droit de l’Union européenne. Ses fondements juridiques retentissent sur sa portée, impérative et supplétive, son champ d’application matériel et personnel ainsi que sur son extension progressive et sa limitation aux seuls rapports verticaux développés entre les autorités adjudicatrices et les opérateurs économiques. La transparence est rattachée directement aux libertés fondamentales des soumissionnaires potentiels dont elles assurent la protection juridique et indirectement au principe de libre concurrence par la suppression des obstacles privés à la libre circulation des activités économiques. Ainsi, au service d’une finalité immédiate, la transparence garantit l’accès à la commande publique et, au service d’une finalité médiate, elle protège les structures du marché de la commande publique. Le principe général de transparence donne alors naissance aux contrats relevant de la commande publique qui prennent le relais des contrats publics. Instrument d’intégration et élément structurel du marché intérieur, cette nouvelle génération des contrats matérialise l’accès à la commande publique qui constitue un secteur d’activité économique faisant partie du marché intérieur. / Transparency, through its multiple applications by the european judge, has become a general principle of european law. Its legal basis resound its purview, imperative and suppletive, its personnal et material scope, as well as its progressive extension and its restriction to the vertical relationships developed between contracting authorities and economic operators. Transparency is attached directly to potential bidders fundamental freedoms whose its provides legal protection. It is attached indirectly to the principle of free competition by the elimination of private barriers to the free movement of economic activities. Thus, in the service of an immediate finality, transparency guarantees access to public procurements and, in the service of a mediate finality, it protects the market structures of public procurement. The general principle of transparency gives then rise to contracts of public order (contrats relevant de la commande publique) which take over public contracts. Instrument of integration and structural element of the internal market, this new generation of contracts materialize access to public order (commande publique), that constitutes a sector of economic activity as part of the internal market.

This work analyses producer‘s and service supplier‘s grounds of exoneration from liability for damage, caused by defective products and services. Author presents the conception of producer‘s and service supplier‘s exonerating grounds and designates their place in Lithuanian civil liability system. Thurthermore, work presents an explanation of relationship between circumstances exonerating from liability those of defective product producer and defective service supplier, also their relationship with other circumstances exonerating from civil liabity.

L'étude a pour principal objet l'identification et la définition des libertés publiques économiques au sein de la jurisprudence administrative. Au terme de cette recherche, il apparaît que la liberté d'entreprendre constitue la seule véritable liberté publique économique utilisée par le juge administratif. Elle est en effet la seule qui a pour fondement la protection de droits ou d'intérêts subjectifs liés à la personnalité juridique, en particulier celles des personnes privées. Elle recouvre deux prérogatives essentielles : l’accès à une activité économique et l’exercice d’une activité économique. Si l'expression « liberté d'entreprendre » n'est pas apparue au sein de la jurisprudence administrative mais au sein des jurisprudences constitutionnelle et européenne, il importe de ne pas se laisser abuser par les mots employés. Celle-ci est en réalité présente au sein de la jurisprudence administrative depuis fort longtemps sous l'expression « liberté du commerce et de l'industrie ». A ce titre, elle recouvre un certain nombre d'autres appellations qui varient en fonction du contexte. Même si le juge administratif considère - à l'image du juge constitutionnel ou du juge européen - qu'il s'agit d'une liberté de second rang, il n'en demeure pas moins qu'il s'agit d'une liberté de valeur constitutionnelle. La définition et la classification de la « libre concurrence » s'avèrent plus problématiques. Celle-ci recouvre deux aspects distincts :- un aspect dans lequel elle doit être envisagée comme le respect du principe d'égale concurrence, c'est-à-dire comme celui d'une déclinaison, le cas échéant rénovée, du principe d'égalité. Dans cette optique, elle peut revêtir un aspect subjectif, c’est-à-dire qu’elle protège un droit dont le fondement se trouve dans la personnalité juridique, alors même que son objet principal reste la protection du mécanisme de marché.- un aspect dans lequel elle doit être regardée comme un ordre concurrentiel. Dans cette optique, elle ne peut être assimilée à une liberté publique mais doit être envisagée comme un objectif ou un impératif d'intérêt général correspondant au bon fonctionnement concurrentiel du marché. Les prérogatives ou intérêts que les opérateurs économiques tirent de la défense de cet ordre concurrentiel ne leur sont pas accordés en raison de leur seule personnalité. Ces prérogatives et intérêts sont défendus de manière subsidiaire puisque c’est l’atteinte au fonctionnement concurrentiel du marché qui est en premier lieu et avant tout prohibée. Les prérogatives et intérêts que les opérateurs tirent de la défense de l’ordre concurrentiel trouvent leur source et leur assise dans la liberté d’entreprendre. C’est cette liberté qui octroie aux personnes morales et physiques le droit d’accéder à l’activité économique et le droit de l’exercer. La libre concurrence a pour effet de garantir et de renforcer l’effectivité de ces deux prérogatives fondamentales. / The primary purpose of this study is to identify and define economic public freedoms in administrative case law. The research shows that free enterprise is the only genuine public economic freedom relied upon by administrative judges. It is indeed the only one based on protecting the subjective rights or interests that are related to the legal personality, especially when it comes to individuals. It covers two essential rights: access to an economic activity and the running thereof. If the expression "free enterprise" was not created by the administrative judges but by the constitutional and European judges, it has however been known for a long time by administrative judges as "freedom of trade and industry." As such, it has a number of different names, which may vary depending on the context. Even if administrative judges consider – like their constitutional and European counterparts – that is it a secondary freedom, it is still a constitutional freedom.The definition and classification of "free competition" are more problematic, since such freedom covers two different aspects:- it may first be considered the respect of equal competition, as a new version of the equality principle. In this context, it can take a subjective aspect since it protects a right based on legal personality, even though its primary purpose is to protect market mechanisms.- it may also be considered as a competition system. From this perspective, it cannot be considered a public freedom but rather a goal or a requirement of general interest in the market good competitive functioning. The rights or interests of economic actors that derive from the protection of the competition system are not granted on the basis of their legal personality alone. The protection of those rights and interests in only subsidiary; interfering with free competition on the market is first and foremost prohibited. The rights and interests of economic actors in protecting the competition system have their source and guarantee in free enterprise. This freedom gives legal and natural persons the right to access and to run a business. Free competition ensures and reinforces the effectiveness of these two fundamental rights.