Magister Artium (Development Studies) - MA(DVS) / Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is considered to be a much . ··· . other consumption taxes.

Made available in DSpace on 2016-04-26T20:23:32Z (GMT). No. of bitstreams: 1 Guilherme Frederico de Figueiredo Castro.pdf: 2130003 bytes, checksum: 8a5e4b6cc985c50aed5585baff0f800b (MD5) Previous issue date: 2015-03-02 / The purpose of this study is to know a little about the proper tax treatment of cooperative societies, pursuant to article 146, III, c, of the 1988 Federal Constitution. But this only becomes possible to understand before the organizational structure of positive law, its language, the importance of Semiotics studies, the construction of meaning to the prescriptive statements, among other issues that will be necessary to address. Then an immersion within societies will be made as provided for by civil legislation, to make it clear to the reader the legal classification that is judged appropriate for cooperatives. It will also be made legal analysis of the cooperative act and its impact in the tax system. Finally, we will deal on some taxes that we understand to be the most relevant in the daily lives of cooperative societies, including on the fulfillment of the instrumental duties / A proposta deste trabalho é conhecer sobre o adequado tratamento tributário das sociedades cooperativas, conforme disposto no artigo 146, III, c, da Constituição Federal de 1988. Mas isso somente se torna possível se antes compreendermos a estrutura organizacional do Direito Positivo, sua linguagem, a importância dos estudos da Semiótica, a construção de sentido para os enunciados prescritivos, entre outros assuntos que se farão necessários abordar. Em seguida, será feita uma imersão no âmbito das sociedades, tal como prevista pela legislação civil, para que fique claro ao leitor a classificação jurídica que se julga adequada para as cooperativas. Também, será feita a análise jurídica do ato cooperativo e a sua repercussão no âmbito do sistema tributário. Finalmente, trataremos acerca de alguns tributos que compreendemos ser os mais relevantes no cotidiano das sociedades cooperativas, inclusive acerca do cumprimento dos deveres instrumentais