Monografia (especialização em Direito Financeiro e Tributário) - Universidade Federal Fluminense, Niterói, RJ, 2010. / O presente trabalho retoma o estudo da questão dos limites do planejamento tributário no ordenamento jurídico brasileiro. Em particular, o objetivo é examinar a oponibilidade fiscal da situação concreta na qual uma sociedade deficitária incorpora outra lucrativa do mesmo grupo econômico, com a finalidade exclusiva de contornar a regra que veda à sucessora a compensação dos prejuízos fiscais acumulados pela incorporada. O primeiro capítulo contextualiza as duas principais correntes no debate sobre o planejamento tributário: o positivismo e o pós-positivismo. No segundo capítulo, o estudo recai sobre os princípios da legalidade e da tipicidade, a interpretação na norma tributária e a liberdade contratual. Em seguida, são analisadas as visões das correntes positivista e pós-positivista sobre os limites do planejamento tributário, passando do sentido e alcance do parágrafo único do art. 116 do Código Tributário, introduzido pela Lei Complementar nº 104, de 2001, ao cabimento da analogia e do combate à fraude à lei no Direito Tributário. A conclusão do trabalho não ignora a evolução da metodologia do direito e a necessidade de combater-se a elisão abusiva na sociedade atual, admitindo a aplicação, também no Direito Tributário, de institutos da teoria geral do direito, como fraude à lei, para restabelecer eficácia do ordenamento jurídico. / El presente estudio retoma el tema de los límites del planteamiento tributario en el ordenamiento jurídico brasileño. En particular, en él se objetiva examinar la eficacia fiscal de situación concreta en la que una sociedad deficitaria incorpora a otra lucrativa del mismo grupo económico, con la finalidad exclusiva de rodear la prohibición legal a la sucesora de compensar perjuicios fiscales acumulados por la que ha sido incorporada. El primer capítulo contextualiza las principales doctrinas del debate sobre el planteamiento: el positivismo y el post-positivismo. En el segundo capítulo, el estudio discurre sobre los princípios de la reserva de ley y de la tipicidad, la interpretación de la norma tributaria y la liberdad contratual. En seguida, en el tercer capítulo, se examinan las perspectivas de las doctrinas positivistas y post-positivistas sobre los límites del planteamiento, desde el sentido e extensión del párrafo único del art. 166 del CTN, introducido por la LC nº 104, de 2001. Hasta la aplicación de la analogía y del combate al fraude de ley en el Derecho Tributario. La conclusión no ignora la evolución de la metodologia jurídica ni la necesidad de combatir la elusión abusiva en la sociedad actual, admitiéndose la aplicación en el ámbito fiscal de categorías de la teoría general del derecho, como el fraude de ley, para restablecer la eficacia del ordenamiento.

O presente estudo analisa os contornos da estruturação elusiva de atos e negócios jurídicos no Direito Tributário brasileiro. Inicialmente, busca-se definir o conceito de planejamento tributário, abordando as diferentes noções de elisão fiscal, elusão fiscal e evasão fiscal, bem como os critérios contemplados pela doutrina brasileira de Direito Tributário para distinguir as condutas oponíveis e inoponíveis ao Fisco. Para melhor compreensão dos limites da conduta elusiva, examinam-se os princípios constitucionais pertinentes à interpretação da lei tributária e à qualificação da materialidade tributável, as quais são estudadas com vistas à percepção da relação entre Direito Tributário e Direito Privado. Nessa seara, destacam-se os esforços para compreensão da importância dos artigos 109, 116, incisos I e I, e 118 do Código Tributário Nacional em matéria de aplicação da lei tributária, principalmente para entender as consequências da caracterização de determinados vícios ou defeitos, do ponto de vista formal e material, nos atos e negócios jurídicos realizados pelos contribuintes com objetivo de economia fiscal. Nesse particular, examinam-se as figuras da simulação, abuso do direito, fraude à lei e abuso de formas à luz da doutrina brasileira, a fim de verificar sua aplicabilidade em matéria de qualificação da materialidade tributável, bem como com a intenção de identificar pontos em comum entre elas. Analisa-se a pertinência da utilização do postulado da proporcionalidade como parâmetro de interpretação das regras e princípios aplicáveis à estruturação elusiva de atos e negócios realizados pelos contribuintes. Uma vez compreendido o cenário da doutrina brasileira, parte-se para o estudo das figuras do propósito negocial, abuso de formas, fraude à lei e abuso do direito, de acordo com as experiências do Direito estrangeiro, respectivamente, nos Estados Unidos, Alemanha, Espanha e França, igualmente, com o objetivo de encontrar pontos em comum entre tais figuras. Assim, testa-se o postulado da proporcionalidade como ferramenta de compreensão das referidas figuras de acordo com os ordenamentos jurídicos dos respectivos países maternos. Feito esse estudo, busca-se refletir sobre a importação dos conceitos estrangeiros para fins de tratamento da elusão no Brasil, bem como sobre a necessidade da edição de uma norma geral antielusiva no Brasil. Por fim, são examinados os critérios e conceitos adotados pelo Conselho Administrativo de Recursos Fiscais do Ministério da Fazenda para avaliar as condutas elusivas praticadas pelos contribuintes, à luz dos parâmetros selecionados ao longo do trabalho. / This study examines the contours of the elusive structuring of acts and transactions according to the Brazilian Tax Law. Initially, it seeks to define the concept of tax planning, covering the different notions of tax avoidance, tax elusion and tax evasion, besides the criteria used by the Brazilian Tax Law doctrine to distinguish between conducts that may be or may be not enforceable against the Brazilian tax authorities. For a better understanding of the limits of an elusive conduct, this study examines the constitutional principles that are relevant to the interpretation of Tax Law and to the identification of taxable material facts, which are also analyzed in view of the relationship between Tax Law and Private Law. Regarding this subject, we highlight the efforts made to understand the importance of articles 109, 116, sections I and I, and 118 of the National Tax Code in regard to the enforcement of the Tax Law and, mainly, efforts made to understand the consequences of the characterization of certain formal or material defects or flaws in acts and transactions undertaken by taxpayers for the purpose of tax saving. In particular, we examine the discussions held by the Brazilian legal doctrine concerning simulation, abuse of law, fraus legis and abuse of forms in order to verify the applicability of those concepts to qualify taxable material facts and in order to identify similarities among them. This study also analyzes the appropriateness of using the postulate of proportionality as a parameter of interpretation of rules and principles applicable to the elusive structuring of acts and transactions conducted by taxpayers. Once the Brazilian doctrine is understood, we proceed to the study of the business purpose test, abuse of forms, fraus legis and abuse of law, respectively, according to the experiences in the United States, Germany, Spain and France. This analysis aims to find common ground between the referred figures. Thus, we test the postulate of proportionality as a tool to understand these figures pursuant to the legal systems of their respective countries of origin. Once this analysis is concluded, we try to reflect on the adoption of foreign concepts for treating tax elusion in Brazil, as well as on the need of editing a national general rule to avoid tax elusion. Finally, we examine the criteria and concepts adopted by the Administrative Board of Tax Appeals of the Ministry of Finance for assessing the elusive behaviors practiced by taxpayers in the light of the parameters selected throughout this study.

No description available.

Originally presented as the author's dissertation--Universität Osnabrück, 2004. / Includes bibliographical references and index.

Выпускная квалификационная работа (магистерская диссертация) посвящена изучению налогового планирования на предприятии. Предметом исследования выступают экономические отношения по поводу формирования налоговых планов и оптимизации мероприятий на уровне хозяйствующего субъекта. Основной целью магистерской диссертации является на основе изучения теории по сущности и методам налогового планирования, проведения анализа финансовой деятельности, структуры налогов и налоговых платежей разработать мероприятия по устранению пробелов в налоговом планирования на предприятии. / The final qualifying work (master's thesis) is devoted to the study of tax planning in the enterprise. The subject of the research is economic relations regarding the formation of tax plans and the optimization of measures at the level of a business entity. The main purpose of the master's work is based on the study of the theory of the essence and methods of tax planning, analysis of financial activities, tax structure and tax payments in order to develop measures to eliminate gaps in tax planning in the enterprise.

This research reviews the existing Tax Planning (TP) measures and explores the consistency of UK firms’ engagement in TP; evaluates incentives for TP and its value relevance in a signalling theory framework; and studies corporate governance effects on TP for the firms in an institutional theory framework. It analyses a unique set of 1,482 hand-collected firm-year observations and proposes ‘undisclosed TP’ as a new TP measure. It finds that firms consistently engage in TP and their TP disclosures have improved; internationally oriented firms do not engage in TP to save taxes; risky firms, firms with low operating cashflows and growing firms, however, do not engage in TP to arrange funds internally – so they signal their non-engagement in TP to the market. Further findings confirm public awareness and market valuation of firms’ TP engagements. Boards’ tax affiliations result in reductions in tax payments (expenses) for strongly (weakly) governed firms. Professional accountancy qualifications on the board result in significantly higher tax payments for weakly governed firms. The auditors’ provided tax services (institutional ownership) result in higher tax payments for weakly (strongly) governed firms suggesting supplementary (complementary) role of auditors (institutional ownership) for the internal governance on TP. This research concludes that there is a need for further TP disclosures to reduce the information asymmetry associated with negatively valued TP activities; recommends auditors’ involvement in TP services; and recommends tax affiliates on the board to bring tax savings in a strongly governed environment. The current study’s findings have important theoretical and practical implications. / University of Bradford

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогового планирования и его методов; их применение в деятельности организации. Предметом исследования является налоговое планирование, виды и применение методов налогового планирования на практике. Основной целью магистерской диссертации является определение направлений налоговой политики актуальной для анализируемого предприятия и разработка мероприятий по их реализации. В заключении обозначены рекомендации по снижению налоговых рисков для исследуемого объекта и достижения оптимального баланса налоговой нагрузки. / Final qualifying work (master's thesis) is devoted to the study organization activities. The subject of the study is tax planning, types and application of tax planning methods in practice. The main goal of the master's thesis is to identify areas of tax policy relevant to the analyzed enterprise and the development of measures for their implementation. In the conclusion, recommendations for reducing tax risks for the investigated object and achieving the optimal balance of the tax burden are outlined.

Thesis (MBA)--Stellenbosch University, 1979. / INTRODUCTION: Inflation gives rise to higher monetary values for a constant quantity of inventory, thereby inflating corporate profits and the taxes on these reported profits.

For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that the after-tax term structure and implied tax rates may be different across different sets of bonds. The objective of this study is to test empirically for tax-induced clienteles in the market for government bonds with a regression methodology. Nonlinear least squares is used to simultaneously estimate the after-tax term structure and the corresponding implied tax rates. The estimation is performed on each group separately and on the entire sample. The null hypothesis is that the sets of parameters describing the after-tax term structure are equal across the groups. The alternative hypothesis, which will be termed the tax clientele hypothesis, is that sets of parameters are not equal across the groups.

M.Com. (Taxation) / The transition of South Africa to a democracy signifies large-scale changes in the political and economic spheres. The public sector, one of the main participants in the economy, does not escape this transformation. A more democratic structure entails, inter alia, increased empowerment of sub-national levels of government. This means that various functions must be devolved to provinces along with certain revenue sources in a bid to increase their autonomy and efficiency in service delivery. The fundamental aim of this paper is to analyze the intended future constitutional order of South Africa according to theoretical principles of decentralisation and tax devolution, and to propose a suitable tax framework for the new order. A primary prerequisite for a new tax structure is that the economic return on the revenue absorbed by government should be maximised. The problem is that some taxes are suitable for devolution and some should remain in the control of the national government. Furthermore, existing tax structures have to be considered when devising new tax frameworks.